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The person who aren't residents

iconAnastasia Certan: Impozitarea nerezidenților (continuare din nr. 5(21) anul 2014)

Potrivit prevederilor CF: Venituri ale nerezidenților în RM se consideră dobînzile pentru creanțele statului ori ale unui rezident sau nerezident care dispune de o reprezentanță permanentă în RM, dacă asemenea dobînzi sînt cheltuieli ale reprezentanței permanente (art. 71 alin. (1) lit. f)).Veniturile persoanelor juridice nerezidente, specificate la art. 71, care nu țin de o reprezentanță permanentă în RM urmează a fi supuse impunerii la sursa de plată, potrivit art. 91, fără dreptul la deduceri, cu excepția veniturilor din prestarea...

Anastasia Certan

Anastasia Certan

Monitorul fiscal FISC.md Nr.27 2015

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14 September /2015 12:58

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