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  • Impozitarea venitului salariatului nerezident care activează din străinătate pentru angajatorul din RM
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The person who aren't residents

iconImpozitarea venitului salariatului nerezident care activează din străinătate pentru angajatorul din RM

Conform art. 1 din Codul muncii (CM), angajator  este  persoană juridică (unitate) sau persoană fizică care angajează salariaţi în bază de contract individual de muncă încheiat conform prevederilor CM, iar salariat – persoană fizică care prestează o muncă conform unei anumite specialităţi, calificări sau într-o anumită funcţie, în schimbul unui salariu, în baza contractului individual de muncă.
 
Definiția contractului individual de muncă este oferită în art.45 din CM și reprezintă înţelegerea dintre salariat şi angajator,...

Victoria Belous

Victoria Belous

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

30 April /2021 11:31

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Noutăți | Administrare fiscală | Impozitul pe venit

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