Questions and answers
Selectarea regimului fiscal de către reprezentanța permanentă a nerezidentului
Are dreptul nerezidentul care desfășoară activitatea de întreprinzător prin intermediul reprezentanței permanente se aplice regimul special de impozitare pentru intreprinderile mici și mijlocii (4%)? În conformitate cu art.541 alin.(1) și alin.(3) din Codul fiscal, subiecţii impunerii al întreprinderilor mici şi mijlocii sunt agenţii economici care nu sunt înregistraţi ca plătitori de TVA, cu excepţia gospodăriilor ţărăneşti (de fermier), întreprinzătorilor individuali, precum şi agenţilor economici la care po...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
01 July /2022 08:27
Domeniu:
Impozitul pe venit
Tags:
IMM | impozitarea nerezidentilor
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