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  • 29.4.45 În ce cazuri Serviciul Fiscal de Stat este în drept să refuze eliberarea certificatului de rezidență ?
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29.4.45 În ce cazuri Serviciul Fiscal de Stat este în drept să refuze eliberarea certificatului de rezidență ?

Potrivit Ordinului Ministerului Finanțelor nr.50 din 15 martie 2017, certificatul de rezidenţă (Forma 1-DTA17) se utilizează de către solicitanți - persoane fizice şi persoane juridice, pentru a confirma rezidenţa pe teritoriul Republicii Moldova în scopul beneficierii de prevederile Convenţiilor (Acordurilor) pentru evitarea dublei impuneri, încheiate între Republica Moldova şi alte state.

     Atestarea rezidenţei solicitantului se efectuează de către Serviciul Fiscal de Stat în baza cererii conform Formei CCR17, depuse de către solicitant, la care se anexează documentele specificate la pct.21 din Anexa nr.7 a Ordinului menționat.
    Astfel, Serviciul Fiscal de Stat este în drept să refuze solicitantului eliberarea certificatului de rezidența. în cazul lipsei Acordului/Convenției pentru evitarea dublei impuneri între state sau neprezentării setului complet de documente.

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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.
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The date of publishing:

26 May /2022 07:52

Catalogul tematic

Impozitul pe venit | Legislație fiscală | Persoana fizică | Persoană juridică

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