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  • 6. (1.1.4) Cine se atribuie către persoana juridică în scopuri fiscale?
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6. (1.1.4) Cine se atribuie către persoana juridică în scopuri fiscale?

Potrivit art.5 pct.4) din Codul fiscal, persoană juridică este orice societate comercială, cooperativă, întreprindere, instituţie, fundaţie, asociaţie, inclusiv creată cu participarea unei persoane străine, şi alte organizaţii, cu excepţia subdiviziunilor organizaţiilor nominalizate ce nu dispun de patrimoniu autonom şi a formelor organizatorice cu statut de persoană fizică, potrivit legislaţiei.

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:

02 February /2018 17:43

Catalogul tematic

Administrare fiscală | Legislație fiscală | Persoană juridică | Noutăți | Persoana fizică

Tags:

Codul fiscal|persoana fizică

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