The person who aren't residents
Determinarea statutului de rezident fiscal pentru persoana care deține permis de ședere provizorie
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
18 November /2022 08:00
Catalogul tematic
Noutăți | Nerezident
Tags:
persoane nerezidente | rezidenta fiscala | permis de sedere
2 comments
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Svetlana Slobodeanu
19 November /2022 12:17
Criteriul de 183 de zile sedere pe teritoriul RM nu este legat de domiciliul permanent (sunt subpuncte puncte diferte in pct. 5) lit. a) art.5). Nu este clara concluzia autorului - cetateanul strain care sta mai mult de 183 zile pe teritoriul RM (cu sau fara permis de sedere provizoriu) devine sau nu devine rezindent al RM. Rugam sa se concretizeze
Victoria Belous
author19 November /2022 19:54
Svetlana Slobodeanu
ceteanul stain care are permis de sedere provizoriu pe un termen mai mare de 183 de zile pe parcursulunui an fiscal, nu poate fi calificat ca rezident in scopuri fiscale doar pentru simplu fapt ca detine permis de sedere. Termenul de 183 zile se va calcula doar pentru zilele prezenţei fizice, inclusiv zilele de sosire şi de plecare.