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Articolul 5. Noţiuni generale
a) cetăţean al Republicii Moldova, cetăţean străin, apatrid;
b) forma organizatorică cu statut de persoană fizică, potrivit legislaţiei, inclusiv întreprinzătorul individual, gospodăria ţărănească (de fermier), dacă prezentul cod nu prevede altfel.

Codul fiscal nr. 1163-XIII din 24.04.1997

http://www.lex.md/fisc/codfiscaltxtro.htm#A5

05 May /2026 07:46

Iulia Cernicova

05 May /2026 07:30

23 April /2026 07:58

Valeria Sorocean

20 April /2026 10:24

Irma Zurabișvili

10 April /2026 07:59

Irma Zurabișvili

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Olga Colari

06 April /2026 07:50

Irma Zurabișvili

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