Fiscal practice
Cu privire la obligația contribuabilului să prezinte la SFS informația despre modificarea sediului
Subdiviziune, conform art. 5 pct. 29) din CF, este unitatea structurală a întreprinderii, instituției, organizației (filială, reprezentanță, sucursală, secție, magazin, depozit etc.), situată în afara locului ei de reşedință de bază, care exercită unele din atribuțiile acesteia. Conform art. 8 alin. (2) lit. a) din CF, contribuabilul este obligat să respecte modul stabilit de înregistrare (reînregistrare) de stat şi de desfăşurare a activității de întreprinzător. Cod al subdiviziunii, conform art. 5 pct. 30) din CF, este numărul atribuit de Serviciul Fisca...
Monitorul fiscal FISC.md Nr.38 2017
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The date of publishing:
15 June /2017 11:40
Domeniu:
T.V.A. | Legislație fiscală | Persoana fizică | Persoană juridică
Tags:
înregistrarea | informatii | subdiviziune | platitor TVA | contribuabil | Cod fiscal | sediu
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