Practical accounting
Reprezentanța entității nerezidente/nerezidenților: particularitățile contabilității și raportării financiare
În conformitate cu modificările operate la art. 5 din Codul fiscal (CF) prin Legea nr. 257 din 16.12.2020 cu privire la modificarea unor acte normative (Legea nr. 257/2020), începând cu 1 ianuarie 2021, noțiunile de reprezentanță permanentă și reprezentanța entității nerezidente au următorul conținut: pct. 15) din art. 5 al CF definește noțiunea de reprezentanţă permanentă ca loc fix de afaceri prin care nerezidentul desfășoară, integral sau parţial, activitate de întreprinzător în RM, fie direct, fie printr-un agent ...
Monitorul fiscal FISC.md nr. 2(65) 2021
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
18 February /2021 08:05
Domeniu:
Contabilitate
Tags:
entitate | rezident | nerezident | Contabilitate | raportare financiară
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