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  • IPC21 и INR14: отражение доходов, выплаченных нерезиденту при представлении сертификата о резидентстве
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The person who aren't residents

icon IPC21 и INR14: отражение доходов, выплаченных нерезиденту при представлении сертификата о резидентстве

Компания из Республики Молдова выплачивает нерезиденту вознаграждение за оказанные услуги. Учитывая, что нерезидент представил сертификат о резидентстве, а в соответствии с двусторонней Конвенцией, при предъявлении сертификата о резидентстве у источника выплаты не удерживается подоходный налог, компания из РМ уплатила сумму за оказанную услугу без удержания подоходного налога у источника выплаты.

Victoria Belous

Victoria Belous

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„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 October /2022 13:27

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Impozitarea nerezidenţilor | IPC21

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