Questions and answers
Apare oare dubla impunere la distribuirea dividendelor în timpul anului în curs?
Reieşind din dispozițiile art. 901 alin. (31) din Codul fiscal, persoanele specificate la art. 90 din CF reţin şi achită la buget un impozit în mărime de 6% din dividende, inclusiv sub formă de acţiuni sau cotepărţi, cu excepţia celor aferente profitului nerepartizat, obţinut în perioadele fiscale 2008–2011, inclusiv şi 15% din dividende, inclusiv sub formă de acţiuni sau cotepărţi, aferente profitului nerepartizat obţinut în perioadele fiscale 2008–2011 inclusiv. Totodată, reamintim că contribuabilii, ce aplică regimul general stabilit aferent impozitului pe venit (art. 15, lit. b) ...
Monitorul fiscal FISC.md Nr.15 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
12 September /2013 18:27
Domeniu:
Dividende
Tags:
Dividende
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