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  • 5. (28.5.19) Ce reprezintă import de servicii?
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5. (28.5.19) Ce reprezintă import de servicii?

În conformitate cu art. 93 pct.9) din Codul fiscal, prin import de servicii se înțelege prestarea de către persoanele juridice și fizice nerezidente ale Republicii Moldova persoanelor juridice și fizice rezidente sau nerezidente ale Republicii Moldova, pentru care locul prestării se consideră a fi Republica Moldova.

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

15 October /2018 13:35

Catalogul tematic

Dare de seamă fiscală | Persoana fizică | Administrare fiscală | Legislație fiscală | Persoană juridică | T.V.A.

Tags:

Codul fiscal | Republica Moldova | persoane juridice | persoane fizice | import de servicii

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