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  • Din care plăţi îndreptate în favoarea unui întreprinzător individual sau gospodărie țărănească urmează să se rețină la sursa de plată impozitul pe venit?
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iconDin care plăţi îndreptate în favoarea unui întreprinzător individual sau gospodărie țărănească urmează să se rețină la sursa de plată impozitul pe venit?

În întrebarea abordată există două dimensiuni care urmează a fi delimitate: reținerea prealabilă (reglementată în art. 88-90 din CF) și reținerea finală (art. 901 din CF). Astfel, în partea ce ține de reținerile prealabile, menționăm că articolele 89 și 90 specifică, în mod expres, derogarea de la normele generale ale reținerii prealabile din veniturile înregistrate de întreprinzătorii individuali și gospodăriile țărănești.

Veronica Vragaleva

Veronica Vragaleva

Monitorul fiscal FISC.md Nr.23 2015

Institutions:

Serviciul Fiscal de Stat

„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:

16 January /2015 15:50

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