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Rezidentul vinde nerezidentului utilajul plasat anterior în regimul vamal de „export temporar”. Documentarea tranzacției
În baza unui contract de leasing operațional, compania rezidentă (locator) a transmis în locațiune un utilaj în folosul unui nerezident (locatar) pe un termen de 3 ani. La momentul transmiterii către nerezident (locatar) utilajul a fost plasat în regimul vamal de „export temporar” la valoarea de 50 000 euro conform declarației vamale. Ulterior, la expirarea termenului de 3 ani, entitatea rezidentă a vândut nerezidentului utilajul, conform contractului încheiat la prețul de 30 000 euro (țin&a...
Monitorul fiscal FISC.md nr.7 (77) 2022
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
13 December /2022 08:01
Domeniu:
Noutăți fiscale
Tags:
tranzactii | rezident | nerezidenti | regim vamal
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