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  • Confirmarea statutului de rezident al RM în baza formularelor emise de statele străine
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iconConfirmarea statutului de rezident al RM în baza formularelor emise de statele străine

Conform art.5 pct.5) din Codul fiscal, rezident reprezintă orice persoană fizică care corespunde uneia din următoarele cerinţele:
i) are domiciliu permanent în RM, inclusiv:
 - se află la tratament sau la odihnă, sau la învăţătură, sau în deplasare peste hotare;
 - este persoană cu funcţii de răspundere a RM, aflată în exerciţiul funcţiunii peste hotare;
ii) se află în RM cel puţin 183 de zile pe parcursul anului fiscal;

Valeria Sorocean

Valeria Sorocean

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

„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:

25 July /2022 14:11

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