IT sector
Unele aspecte ce țin de regimul fiscal al veniturilor obținute de către întreprinzătorul individual rezident al parcului IT
Subiecți ai impunerii cu impozitul unic sunt persoanele juridice şi fizice înregistrate în Republica Moldova în calitate de subiecţi ai activităţii de întreprinzător şi care întrunesc cumulativ condiţiile specificate în legislaţia cu privire la parcurile pentru tehnologia informației (art.368 alin.(1) din Codul fiscal). Totodată, rezident al parcurilor IT, conform prevederilor Legii nr.77/2016 cu privire la parcurile pentru tehnologia informației, poate deveni orice persoană juridică sau fizică, înregist...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
21 November /2023 08:01
Domeniu:
Facilități pentru IT-companii
Tags:
regim fiscal | moldova it park
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