Fiscal practice
Reținerea impozitului pe venit din plățile achitate Google și Facebook pentru serviciile de publicitate
Prin Legea nr. 356/2022 pentru modificarea unor acte normative, au fost operate modificări la Codul fiscal și, în special, la modul de impozitare a veniturilor nerezidenților. În conformitate cu prevederile art. 70 din CF, condițiile generale de impozitare a nerezidenților sunt următoarele: Nerezidenţii care obţin venituri impozabile din Republica Moldova au obligaţia de a plăti impozit determinat conform modului stabilit în capitolul XI al CF Se permite deducerea doar a cheltuielilor care vizează direct veniturile...
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The date of publishing:
21 April /2023 08:00
Domeniu:
Impozitarea nerezidenţilor | Impozitul pe venit
Tags:
impozit pe venit | facebook | Google | nerezident | publicitate
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