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  • Cu privire la reținerea impozitului la sursa de plată de către o instituție financiară
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iconCu privire la reținerea impozitului la sursa de plată de către o instituție financiară

Persoana fizică „X” nerezident al Republicii Moldova a primit cu titlu de moștenire de la persoana fizică „Y” rezident al Republicii Moldova un depozit bancar, soldul mijloacelor bănești pe care constituia suma de 45 mii dolari SUA. Care este regimul de impozitare a nerezidentului „X” pentru venitul obținut luând în considerare faptul că conform prevederilor Codului fiscal veniturile obținute cu titlu de moștenire sau donație nu sunt supuse impozitării?

Petru Griciuc

Petru Griciuc

Roman Vieru

Roman Vieru

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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.
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:

03 May /2017 11:36

Catalogul tematic

Impozitul pe venit | Legislație fiscală | Persoana fizică

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