Questions and answers
Trebuie de impozitat sau nu la sursa de plată salariul care este pentru munca desfăşurată pentru întreprinderea din Republica Moldova fără a se afla sau fără a o exercita pe teritoriul Republicii Moldova?
Conform art. 4 al Codului fiscal, dacă un tratat internaţional care reglementează impozitarea sau include norme care reglementează impozitarea, la care Republica Moldova este parte, stipulează alte reguli şi prevederi decît cele prevăzute de legislaţia fiscală, se aplică regulile şi prevederile tratatului internaţional. Conform paragrafului 1 din art. 15 al Acordului „Potrivit prevederilor articolelor 16, 17 şi 18 ale prezentului Acord, salariul şi alte remuneraţii similare obţinute de rezidentul Statului Contractant pentru o activitate salariată vor fi impuse...
Monitorul fiscal FISC.md Nr.12 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
18 March /2013 09:36
Domeniu:
Impozitul pe venit | Persoana fizică | Impozitarea nerezidenţilor
Tags:
Acord international
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