Questions and answers
În cazul achitării venitului salarial unei persoane fizice care nu dispune de buletin de identitate, dar dispune de paşaport (de tip vechi), care este codul fiscal pe care agentul economic urmează să-l indice la perfectarea documentelor ?
Codul fiscal, se atribuie oricărei persoane fizice-cetăţean al Republicii Moldova, cetăţean străin sau apatrid, care dispune de obiecte impozabile sau care are obligaţiuni fiscale (conform prevederilor art. 162 alin. (1) lit. b) din Codul fiscal). Totodată, potrivit prevederilor alin. (6) art. 163 din Codul fiscal, codul fiscal al persoanelor indicate la art. 162 alin. (1) lit. b) din Codul fiscal, reprezintă codul personal indicat pe verso-ul buletinului de identitate sau este identic cu numărul actului de identitate al cetăţeanului străin sau ...
Monitorul fiscal FISC.md Nr.16 2013
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
06 November /2013 16:12
Domeniu:
Impozitul pe venit | Persoana fizică
Tags:
venit salarial | venit impozabil | persoana fizică
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