Contabilitatea şi fiscalitatea: integrare şi conflicte în cazul persoanelor fizice şi juridice ce practică activitatea profesională

Abstract

The new Accounting Law No. 113 – XVI dated 27.04.2007 entered into force on 01.01.2008, while the purpose of the said Law, pursuant to its Art. 1, is to provide the legal framework, the single requirements and the respective accounting regulatory mechanism, and financial reporting in the Republic of Moldova. According to Article 2 of the Accounting Law, the scope of application of the Law concerns all legal entities and natural persons which perform business activities, non-governmental organizations, public institutions, notaries, lawyers and the law firms established by them, bailiffs, as well as representations and subsidiaries of non-resident companies (organizations), which are registered in the Republic of Moldova (referred to as entities), irrespective of their business area, type of ownership and legal form of organization. The professional activity is performed by natural persons and legal entities that are empowered by law, such as lawyers and the law firms established by them, notaries and bailiffs, etc. The legal profession is performed by qualified persons (lawyers) that are empowered, pursuant to the Law regarding the Legal Profession No. 1260 – XV dated 19.07.2002, as amended and completed (Article 1), to plead and act on behalf of their clients, to practice law, to appear before a court of justice or to consult and represent their clients in the legal domain. CZU: 657:336.2(478).