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  • 1. (28.19.12) Cum se va determina locul livrării serviciilor de audit?
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Questions and answers

1. (28.19.12) Cum se va determina locul livrării serviciilor de audit?

Conform codului 69.20 din Clasificatorul activităţilor din economia Moldovei (CAEM Rev.2), aprobat prin Hotărîrea Colegiului Biroului Naţional de Statistică nr. 20 din 29.12.2009, pus în aplicare de la 01.01.2014, ”Activitatea de contabilitate şi audit financiar; consultanţă în domeniul fiscal” include :
  • contabilizarea tranzacţiilor comerciale pentru firme sau alţii;
  • pregătirea sau auditul conturilor financiare;
  • examinarea conturilor şi confirmarea corectitudinii întocmirii lor;
  • servicii de întocmire a documentelor de impozitare pentru persoane fizice şi firme;
  • activităţi de consultanţă şi reprezentare a clienţilor în faţa organelor fiscale.
În conformitate cu art. 111 alin. (1) lit. e) liniuța a treia al Codului fiscal, locul prestării serviciilor consultanţilor, birourilor de consultanţă, contabililor este sediul, iar în cazul în care acesta lipseşte – domiciliul sau reşedinţa beneficiarului serviciilor. Norma menționată se referă și la serviciile de audit.

Institutions:

Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

13 January /2015 11:21

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