The person who aren't residents
Reținerea impozitului pe venit în cazul decontărilor reciproce cu un nerezident
O companie din Republica Moldova prestează servicii unui nerezident. Totodată, aceasta a achitat nerezidentului o recompensă pentru utilizarea dreptului de autor (royalty). Este obligată compania din RM să retină si achite impozitul pe venit la sursa de plata conform art. 91 alin. (1) din Codul fiscal, urmare a semnării cu nerezidentul a actului de decontări reciproce? Potrivit art. 71 alin. (1) lit. j) din Codul fiscal (CF) (în redacția Legii nr.356/2022, în vigoare din 1 ianuarie 2023) drept venit al...
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The date of publishing:
16 February /2023 08:00
Domeniu:
Royalty | Impozitarea nerezidenţilor | Impozitul pe venit | Nerezident
Tags:
royalty | impozit pe venit | impozitarea nerezidentilor
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