The person who aren't residents
Reținerea impozitului pe venit pentru bunurile achiziționate de la nerezidenți
Potrivit art. 70 alin. (1) și art. 71 alin. (1) lit. a) din Codul fiscal, nerezidenţii care obţin venituri impozabile din RM au obligaţia de a plăti impozit determinat conform modului stabilit de capitolul 11. Venituri ale nerezidenţilor obţinute din RM, indiferent dacă sunt primite în RM sau în străinătate, se consideră veniturile din comercializarea mărfurilor. Având în vedere că nerezidenții (persoanele fizice sau persoanele juridice) pot genera venituri din comercializarea mărfurilor fără a constitui reprezentanța pe...
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The date of publishing:
07 March /2023 08:05
Domeniu:
Nerezident | Persoana fizică | Impozitul pe venit
Tags:
persoana fizică | impozit pe venit | nerezidenti | impozitarea nerezidentilor
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