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  • Reflectarea în IPC21 a achitărilor sub formă de royalty
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Fiscal practice

iconReflectarea în IPC21 a achitărilor sub formă de royalty

Agentul economic „Litera-Mold” SRL efectuează achitări sub formă de royalty în folosul diferitor persoane fizice pentru dreptul de autor. Vârsta beneficiarilor variază atât până la 60 ani cât și peste vârsta dată. Care este regimul fiscal al plăților respective și cum urmează a fi reflectate acestea în Darea de seamă privind reținerea impozitului pe venit, a primelor de asigurare obligatorie de asistenta medicală şi a contribuțiilor de asigurări sociale de stat obligatorii calculate (Forma...

Petru Griciuc

Petru Griciuc

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:

24 November /2021 08:01

Catalogul tematic

Impozitul pe venit | Asigurare socială de stat | Asigurare obligatorie de asistenţă medicală | Royalty | IPC21

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