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  • Restituirea impozitului reţinut la sursă din venitul nerezidentului în cazul prezentării ulterioare a certifcatului de rezidenţă fiscală
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iconRestituirea impozitului reţinut la sursă din venitul nerezidentului în cazul prezentării ulterioare a certifcatului de rezidenţă fiscală

Pe parcursul lunii ianuarie a anului 2019 entitatea D SRL i-a achitat entităţii nerezidente Z (rezident al Germaniei) plata pentru servicii de deservire a utilajului și a reținut impozit pe venit la sursa de plată din fecare plată în baza prevederilor art. 91 din CF. În luna curentă nerezidentul i-a prezentat entității D SRL certifcatul de rezidenţă fscală pentru a benefcia de prevederile Acordului între state pentru evitarea dublei impuneri. Urmează de stabilit dacă trebuie să fe efectuate niște rețineri la sursă entitatea D SRL, dacă e...

Petru Griciuc

Petru Griciuc

Valeriu Severin

Valeriu Severin

Monitorul fiscal FISC.md Nr.3 (51) 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:

15 April /2019 08:47

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Noutăți fiscale | IPC18

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