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  • Contractul de locațiune. Regimul fiscal al sumei de garanție
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iconContractul de locațiune. Regimul fiscal al sumei de garanție

Compania a încheiat un contract de locațiune cu o persoană fizică, în baza căruia locatarul (compania) este obligat să transfere locatorului o sumă de garanție. Suma de garanție obținută de la locatar este destinată doar pentru remedierea daunelor eventuale cauzate de locatar (companie) în timpul locațiunii. În cazul în care daune nu vor fi cauzate suma garanției se va restitui de către persoana fizică. Este oare obligat locatarul să rețină impozitul pe venit la sursa de plata din suma de garanție sus-menționată?

Igor Lazari

Igor Lazari

Natalia Arhilei

Natalia Arhilei

Monitorul fiscal FISC.md nr.3 (73) 2022

Institutions:

Serviciul Fiscal de Stat | 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.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

13 April /2022 08:03

Catalogul tematic

Impozitul pe venit | Legislație fiscală | Persoana fizică

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