The person who aren't residents
Anastasia Certan: Impozitarea nerezidenților (continuare din nr.1(29), anul 2016)
____________________________________________ Potrivit prevederilor CF: Veniturile persoanelor fizice nerezidente, specificate la art.71, care nu țin de o reprezentanță permanentă în RM urmează a fi supuse impunerii la sursa de plată, potrivit art.91, fără dreptul la deduceri, cu excepția veniturilor specificate la art.71 lit.n) și o) (art.73 alin.(3)). Impozitul pe venit la sursa de plată se reține de la nerezidenți indiferent de forma și locul achitării venitului (art.73 alin.(5)). Impozitul reținut conform art.91 s...
Monitorul fiscal FISC.md Nr.32 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
11 July /2016 15:43
Domeniu:
Impozitul pe venit | Dividende
Tags:
Anastasia Certan | impozitareanerezidentilor | sursa de plata | Dividende | declarare veniturilor
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