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  • Cu privire la prestarea serviciilor pe teritoriul Republicii Moldova în valoare de pînă la 600 000 lei prin intermediul reprezentanțelor permanente, rezidenților Republicii Moldova ce procură aceste servicii
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iconCu privire la prestarea serviciilor pe teritoriul Republicii Moldova în valoare de pînă la 600 000 lei prin intermediul reprezentanțelor permanente, rezidenților Republicii Moldova ce procură aceste servicii

Reprezintă import de servicii cazul în care un nerezident al Republicii Moldova acordă, prin reprezentanța sa permanentă situată pe teritoriul Republicii Moldova, servicii unui rezident al Republicii Moldova, pentru care locul livrării se califică a fi teritoriul republicii? Urmează a fi calificate procurările menționate efectuate de către rezidenții republicii ca import de servicii? În conformitate cu prevederile art. 94 lit. a) din CF, subiecții impozabili sînt persoanele juridice și fizice care desfășoară activitate de întreprinzător

Ion Chitoroagă

Ion Chitoroagă

Monitorul fiscal FISC.md Nr.32 2016

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08 August /2016 11:39

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