Fiscal practice
Privind transferarea obligației de achitare a impozitului pe venit
În conformitate cu art. 83 alin. (1) din CF, dreptul de a prezenta declarația cu privire la impozitul pe venit îl au toți contribuabilii. Totodată, alin. (2) al articolului menționat stabileşte expres categoriile de contribuabili persoane fizice care au obligația de prezentare a declarației cu privire la impozitul pe venit: persoanele fizice rezidente (cetățenii Republicii Moldova, cetățenii străini, apatrizii, inclusiv membrii societăților şi acționarii fondurilor de investiții) care au obligații privind achitarea impozitului; persoanele fizice r...
Monitorul fiscal FISC.md Nr.26 2015
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
01 July /2015 09:55
Domeniu:
Impozitul pe venit
Tags:
achitari | Impozitul pe venit | venituri
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