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  • Activitatea independentă: perfectarea borderoului de achiziție, CET18 și reținerea la sursa de plată
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Fiscal practice

iconActivitatea independentă: perfectarea borderoului de achiziție, CET18 și reținerea la sursa de plată

Persoana ce desfășoară activitate independentă[1], a procurat de la persoana fizică ce nu desfășoară activitatea de întreprinzător nuci în valoare de 20000 de lei. Este obligată sau nu persoana ce desfășoară activitate independentă, în cazul dat, să rețină impozit pe venit la sursa de plată?   În conformitate cu art. 901 alin. (35) din CF, persoanele specificate la art.90 din CF reţin un impozit în mărime de 6% din plăţile efectuate în folosul persoanei fizice, cu excepţia întreprinzătorilor...

Jana Griciuc

Jana Griciuc

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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:

25 February /2022 08:00

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Impozitul pe venit | Administrare fiscală | Noutăți

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