The person who aren't residents
Serviciile prestate de un avocat nerezident
Dacă un avocat nerezident al RM prestează servicii profesionale unei persoane juridice din RM, se consideră acestea import de servicii? Potrivit prevederilor art. 95 alin. (1) lit. c) din Codul fiscal (CF), importul serviciilor în RM reprezintă obiectul impozabil. În conformitate cu prevederile art. 93 pct. 9) din CF, import de servicii reprezintă prestare de servicii de către persoanele juridice și fizice nerezidente ale RM persoanelor juridice și fizice rezidente sau nerezidente ale RM, pentru care locul prestării se consideră a fi RM. Con...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
29 January /2019 09:00
Domeniu:
Impozitul pe venit | T.V.A. | Administrare fiscală | Noutăți | Avocat
Tags:
import de servicii | livrare impozabila | Avocat | nerezident | monitorul.fisc.md
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