The person who aren't residents
Determinarea obligațiilor fiscale ale contribuabilului în cazul prezentării Certificatului de rezidență (Forma 1-DTA17) de către nerezident după data achitării venitului
Legislatia națională și anume art.5 pct.5 din CF stabilește că rezident 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 / în deplasare peste hotare; - este persoană cu funcţii de răspundere a Republicii Moldova, aflată în exerciţiul funcţiunii peste hotare; ii) se află în Republica Moldova cel puţin 18...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
25 January /2024 08:01
Domeniu:
Contabilitate | Nerezident | Impozitarea nerezidenţilor | Noutăți fiscale
Tags:
certificat de rezidenta | contabilizare | nerezident
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