Individuals
Persoanele fizice rezidente cetățeni străini și persoanele fizice nerezidente care obțin venituri din investiții (dividende) de peste hotarele RM sunt subiecți ai impunerii pe teritoriul Republicii Moldova?
În conformitate cu prevederile art.5) pct.5) lit.a) din Codul fiscal, rezident presupune 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 sau la învăţătură sau în deplasare peste hotare; - este persoană cu funcţii de răspundere a RM, aflată în exerciţiul funcţiunii peste hotare; ii) se află în RM cel puţin 183 de zile pe parcursul anului fiscal. ...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
13 February /2024 08:00
Domeniu:
Noutăți fiscale | Persoana fizică | Dividende | Nerezident
Tags:
Dividende | nerezident | angajat rezident | persoana fizică
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