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  • IPC21 și IRN14: reflectarea veniturilor achitate nerezidentului la prezentarea certificatului de rezidență
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The person who aren't residents

iconIPC21 și IRN14: reflectarea veniturilor achitate nerezidentului la prezentarea certificatului de rezidență

O companie din Republica Moldova achită unui nerezident plata pentru serviciile prestate. Ținând cont de faptul că nerezidentul a prezentat certificatul de rezidență, iar conform Convenției bilaterale la prezentarea certificatului de rezidență nu se reține impozit pe venti la sursa de plată, compania din RM a achitat suma pentru serviciul prestat fără reținerea impozitului pe venti la sursa de plată.

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:

18 October /2022 09:21

Catalogul tematic

Impozitarea nerezidenţilor | INR14 | IPC21 | Dare de seamă fiscală

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