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  • Entrepreneur's patent / activitatea independentă
  • Impozitul pe venit din plățile efectuate în favoarea titularului de patentă expirată
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Entrepreneur's patent / activitatea independentă

iconImpozitul pe venit din plățile efectuate în favoarea titularului de patentă expirată

Entitatea B SRL a beneficiat de servicii foto prestate de o persoană fizică cetăţean care deţinea patenta de întreprinzător, însă care nu era prelungită la momentul semnării actului de prestare a serviciilor și la momentul achitării serviciilor. Entitatea nu a reținut impozit pe venit din plățile efectuate în favoarea titularului de patentă aferente serviciilor prestate de către acesta. Corect a procedat entitatea în situația respectivă?

Petru Griciuc

Petru Griciuc

Valeriu Severin

Valeriu Severin

Monitorul fiscal FISC.md Nr.4 (52) 2019

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:

12 June /2019 06:12

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Asigurare socială de stat | Persoana fizică | Patenta de întreprinzător

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