The person who aren't residents
Unele aspecte aferente serviciilor prestate de un nerezident
Se reține impozitul pe venit din plățile efectuate unui nerezident cu statut de persoană fizică pentru serviciile prestate prin internet unei persoane juridice rezidente? Veniturile nerezidenților obținute din Republica Moldova, în raport cu care apare obligația de reținere a impozitului pe venit la sursa de plată, sunt prevăzute la art. 71 alin. (1) din CF, care expres stabilește tipurile de venituri care se consideră drept venituri obținute din Moldova, indiferent dacă sunt primite în RM sa...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
12 December /2023 11:30
Domeniu:
Servicii electronice | Impozitarea nerezidenţilor
Tags:
servicii internet | impozitarea nerezidentilor
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