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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

06 February /2026 07:45

Mariana Gîrleanu

05 February /2026 07:47

Jana Griciuc

03 February /2026 07:45

Tatiana Smeșnaia

28 January /2026 07:50

Oxana Seveleva

26 January /2026 09:22

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Vladislav Budarețchi

12 January /2026 07:49

Vladislav Budarețchi

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