https://monitorul.fisc.md/questions/v_techenie_nalogovogo_perioda_2013_goda_hozyaystvuyuschiy_subekt_nachal_primenyat_obscheustanovlennyy_rezhim_pri_opredelenii_nalogovyh_obyazatelstv_po_podohodnomu_nalogu_s_1_noyabrya_tekuschego_goda_to_est_c_momenta_registracii_v_kachestve_platelschika_nds.html/