The person who aren't residents
Impozitarea cheltuielilor suportate de entitatea rezidentă în favoarea persoanei fizice nerezidentă
Entitatea rezidentă al RM a contractat o companie juridică și a achitat serviciile acesteia pentru acordarea dreptului de ședere provizorie unui asociat nerezident. Sunt impozabile aceste cheltuieli suportate de către entitatea rezidentă în favoarea asociatul nerezident? Conform prevederilor art. 70 alin. (1) și alin. (2) din Codul fiscal, întregul venit al contribuabilului nerezident se împarte în venit obținut: a) în RM din activități de întreprinzător sau din munca prin contract (acord) de...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
04 December /2020 09:49
Domeniu:
Impozitul pe venit | Noutăți
Tags:
rezident | nerezident | impozitarea veniturilor | monitorul.fisc.md
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