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  • Obligațiile aferente impozitului pe venit la achitarea plăților în folosul nerezidentului
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iconObligațiile aferente impozitului pe venit la achitarea plăților în folosul nerezidentului

De către entitatea „X” se efectuează o vizită de studiu în România, totodată, în baza unui contract civil, nerezidentul prestează serviciu de organizare a activității vizitei de studiu pe teritoriul României. Apar careva obligații aferent impozitului pe venit la achitarea plăților în folosul nerezidentului? În conformitate cu prevederile art. 70 alin. (2) lit. a) din CF, la determinarea venitului impozabil al nerezidenților se va ține cont numai de venitul obținut în Republica Moldova.

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Monitorul fiscal FISC.md Nr.29 2016

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

05 February /2016 11:32

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Impozitul pe venit

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