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Veaceslav Ciobanu: "Dividendele nedorite sau despre soarta vitregă a contabilului"
Pun în discuţie o problemă, care de mai mulţi ani nu are o interpretare univocă şi poate provoca sancţionarea entităţilor, în primul rînd, din motivul că legislaţia fiscală la acest capitol este imperfectă. Va fi vorba despre impozitarea dividendelor şi altor operaţiuni de capital. Întrebarea cheie este: Majorarea capitalului social din contul profitului nerepartizat al entităţii (S.A., S.R.L., I.S., etc) este o repartizare de dividende sau nu? La prima vedere pare că această întrebare mai mult ţine de o interpretare a legislaţiei fiscale şi nu de careva politici...
Monitorul fiscal FISC.md Nr.7 2012
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The date of publishing:
27 May /2013 15:34
Domeniu:
Administrare fiscală
Tags:
Dividende
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