https://monitorul.fisc.md/en/questions/1_291772_u_kogo_voznikaet_obyazannost_po_uplaty_podohodnogo_naloga_v_sluchae_esli_platelschik_dohodov_ne_obespechil_pravilnost_okonchatelnogo_uderzhaniya_v_tom_chisle_royalti_dividenty_sdacha_v_naym_i_td_podohodnogo_naloga_u_istochnika_vyplaty.html/