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  • О налоговом режиме для роялти, выплачиваемых предприятием физическому лицу
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iconО налоговом режиме для роялти, выплачиваемых предприятием физическому лицу

Какой налог следует удерживать у источника выплаты, в случае когда предприятие выплачивает физическому лицу роялти? Какие отчёты должны быть представлены? В соответствии с п. h) ст. 18 НК, роялти считается облагаемым источником дохода. Согласно ч. (3¹) ст. 90¹ НК, лица, указанные в статье 90, удерживают и уплачивают в бюджет налог в размере 12 процентов с роялти, выплаченных в пользу физических лиц (окончательное удержание).

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md Nr.32 2016

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The date of publishing:

10 August /2016 14:14

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Persoana fizică | Royalty

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