Legal advice
Obligația de înregistrare a adresei juridice ca subdiviziune
Agentul economic are obligativitatea de a înregistra întreprinderea de bază (sediul central) ca subdiviziune la SFS, în cazul în care nu are alte subdiviziuni sau obiecte impozabile? Noțiunea de subdiviziune este reglementată de art. 5 pct. 29) din Codul fiscal. Astfel, prin subdiviziune se înțelege unitate structurală a întreprinderii, instituţiei, organizaţiei (filială, reprezentanţă, sucursală, secţie, magazin, depozit etc.), situată în afara locului ei de reşedinţă de bază, care exercită un...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
28 March /2024 08:00
Domeniu:
Noutăți fiscale
Tags:
subdiviziune | adresa juridica | înregistrarea
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