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  • Restituirea impozitului reţinut la sursă din venitul nerezidentului
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Questions and answers

iconRestituirea impozitului reţinut la sursă din venitul nerezidentului

Entitatea rezidentă „M” SRL i-a achitat entităţii nerezidente „K” plata pentru serviciul acordat și a reținut impozit pe venit la sursa de plată în baza prevederilor art. 91 din CF, deşi există convenție pentru evitarea dublei impuneri între RM şi statul de rezidenţă fiscală a entităţii nerezidente „K”. Reţinerea impozitului de către „M” SRL s-a efectuat, deoarece acesteia nerezidentul nu i-a prezentat certificatul de rezidență. Cum poate fi restituit impozitul pe venit reţinut la sursă şi în ce mod? Potrivit prevederilor art. 91 alin. (1)...

Petru Griciuc

Petru Griciuc

Valeriu Severin

Valeriu Severin

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:

31 July /2018 08:35

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Legislație fiscală | Persoana fizică | Noutăți fiscale

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