Fiscal practice
Verificarea autenticității certificatului de rezidență fiscală și a apostilei electronice aplicate
Certificatul de rezidenţă fiscală se eliberează de către Serviciul Fiscal de Stat, în conformitate cu prevederile Ordinului nr.50/2017 al Ministerului Finanțelor și se utilizează în cazul în care contribuabilii înregistrați pe teritoriul Republicii Moldova intră în relații contractuale cu nerezidenți, în scopul beneficierii de prevederile convențiilor (acordurilor) pentru evitarea dublei impuneri, încheiate între RM şi alte state. Potrivit pct.8 din Instrucţiunea cu privire la mod...
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The date of publishing:
12 October /2021 16:00
Domeniu:
Legislație fiscală | Administrare fiscală
Tags:
apostila | certificat | rezidenta fiscala | conventie
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