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  • Obligațiile fiscale privind impozitul pe venit în cazul retragerii de către persoana fizică nerezidentă a cotei din capitalul social al SRL
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iconObligațiile fiscale privind impozitul pe venit în cazul retragerii de către persoana fizică nerezidentă a cotei din capitalul social al SRL

Două persoane fizice, una rezidentă a Republicii Moldova, iar cealaltă – nerezidentă, în anul 2018 au constituit societatea cu răspundere limitată „B”. Fiecare din persoanele menţionate a depus în capitalul social al acesteia câte 50 000 lei. Ulterior, în luna septembrie 2021, persoana fizică nerezidentă și-a retras cota sa de participare în capitalul social al SRL „B”. În asemenea caz, apare sau nu obligația de reţinere a impozitului pe venit din suma retrasă de către...

Petru Griciuc

Petru Griciuc

Monitorul fiscal FISC.md nr.6 (69) 2021

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:

15 October /2021 10:09

Catalogul tematic

Impozitul pe venit | Legislație fiscală | Persoana fizică | Obligație fiscală

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