The person who aren't residents
Urmează oare a fi impozitate pensiile alimentare și îndemnizațiile pentru întreținerea copiilor obținute de către persoanele fizice nerezidente pe teritoriul Republicii Moldova?
In conformitate cu prevederile art.5) pct.5) lit.a) din Codul fiscal, rezident presupune orice persoană fizică care corespunde uneia din cerinţele de mai jos: i) are domiciliu permanent în Republica Moldova, inclusiv: - se află la tratament sau la odihnă, sau la învățătură, sau în deplasare peste hotare; - este persoană cu funcţii de răspundere a Republicii Moldova, aflată în exerciţiul f...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
31 January /2024 14:11
Catalogul tematic
Impozitarea nerezidenţilor | Nerezident | Noutăți fiscale | Persoana fizică
Tags:
impozit | copii | acordarea pensiilor | nerezident | persoana fizică
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