BGPF
29.1.8.52 Agentul economic care aplică prevederile art.87 alin.(1/1) din Codul fiscal poate achita dividende din profitul aferent perioadelor precedente (pînă la 2023)?
Prevederile art.87 alin.(1/1) din Codul fiscal se referă la dividendele achitate din profitul obţinut în perioadele fiscale 2023–2025 inclusiv.
Respectiv, aceste prevederi nu se referă la dividendele achitate din profitul aferent perioadelor precedente (de pînă la 2023), și aplicarea prevederilor art.87 alin.(1/1) nu este condiționată de neachitarea dividendelor aferente perioadelor anterioare.
Astfel, în cazul achitării dividendelor din profitul aferent perioadelor precedente, agentul economic va reține impozit conform prevederilor art. 901 sau 91 din Codul fiscal, și aceasta nu va influența aplicarea prevederilor art.87 alin.(1/1).
The account successfully was created. To confirm the registration, type the confirmation link wich was sent to your e-mail indicated in registration form, valid for up to 30 days.
Adress to us a question
You want to obtain an answer or you will can to suggest as an article necessary for your work process? Sign in on the page, send your question or suggest and obtain the answer from the experts in the shortest time, at your e-mail or published in the compartment „Questions and answers”.
E-mail *
Submit the services by phone
Include correct the dates who are requested and in short time you will be contacted by an operator
First name *
Last name *
E-mail *
Phone *
Feedback
To monitor the status of sent Feedback, initial we recommend to you to do sign in on the page. So, the answer at PP „Monitorul Fiscal FISC.md” at feedback will be save and will be displayed in your personal profile. If the feedback is sent an you aren't authentificated on the page, the message will be sent tot your e-mail.
E-mail *
Dear user
For further improvements, please write a feedback about the quality and availability of the services provided from the site and user interface.
The date of publishing:
20 June /2023 09:57