The person who aren't residents
Unele aspecte privind darea în locațiune a unei locuințe, de către un rezident al RM unui nerezident
Potrivit art.103 alin.(1) pct.1) din Codul fiscal, se scutesc de T.V.A. fără drept de deducere locuinţa, pământul, locaţiunea locuinţei şi arenda pământului, dreptul de livrare şi arendare a acestora, cu excepţia plăţilor de comision aferente tranzacţiilor respective. Conform art.93 pct.4) din CF, livrare (prestare) de servicii reprezintă activitate de prestare a serviciilor materiale şi nemateriale, de consum şi de producţie, inclusiv darea proprietăţii în arendă, locaţiune, uzufruct, leasing operaţional, transmiterea cu plată...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
27 April /2023 08:00
Domeniu:
Nerezident
Tags:
contracte de locatiune | nerezidenti
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