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Rezidența fiscală a persoanei fizice. Certificatul de rezidență
Conform art. 5 pct. 5) Cod fiscal, rezident în scopuri fiscale este: a) 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 / la învăţătură /deplasare peste hotare; - este persoană cu funcţii de răspundere a Republicii Moldova, aflată în exerciţiul funcţiunii peste hotare; ii) se află în Moldova cel puţin 183 de zile pe parcursul anului fiscal; b) orice persoană juridic...
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The date of publishing:
10 June /2024 08:00
Catalogul tematic
Rezident | Noutăți fiscale | Evidenţa fiscală
Tags:
Cod fiscal | rezidenta fiscala | rezidenti | certificat de rezidenta
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