The person who aren't residents
Procedura de luare la evidență fiscală prin atribuirea/confirmarea codului fiscal persoanei fizice străine (nerezident) care dispune de obiecte impozabile pe teritoriul RM
În conformitate cu prevederile art. 162 alin. (1) lit. b) din Codul fiscal, Serviciul Fiscal de Stat atribuie cod fiscal oricărei persoane fizice – cetăţean al Republicii Moldova, cetăţean străin sau apatrid – care dispune de obiecte impozabile sau care are obligaţii fiscale, conform legislaţiei fiscale sau care a obţinut dreptul de a exercita o anumită activitate în baza patentei de întreprinzător. În acest sens, art. 163 alin. (7) din CF prevede obligația cetățeanului străin de a depune la Serviciul Fisc...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
21 February /2024 08:00
Domeniu:
Persoana fizică | Noutăți fiscale
Tags:
nerezident | serviciul fiscal de stat | Cod fiscal
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