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  • Reținerea impozitului pe venit în cazul decontărilor reciproce cu un nerezident
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The person who aren't residents

iconReținerea impozitului pe venit în cazul decontărilor reciproce cu un nerezident

O companie din Republica Moldova prestează servicii unui nerezident. Totodată, aceasta a achitat nerezidentului o recompensă pentru utilizarea dreptului de autor (royalty). Este obligată compania din RM să retină si achite impozitul pe venit la sursa de plata conform art. 91 alin. (1) din Codul fiscal, urmare a semnării cu nerezidentul a actului de decontări reciproce?

Victoria Belous

Victoria Belous

Institutions:

Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat

„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:

16 February /2023 08:00

Catalogul tematic

Royalty | Impozitul pe venit | Nerezident | Impozitarea nerezidenţilor

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