Questions and answers
Dividendele achitate persoanelor juridice se reflectă sau nu în IPC21?
Persoana juridică rezidentă a RM achită dividende în folosul acționarului - la fel persoană juridică rezidentă a RM. Apare necesitatea reflectării dividendelor achitate în darea de seamă – forma IPC21? Potrivit art. 901 alin. (31) din Codul fiscal, persoanele specificate la art.90 reţin şi achită la buget un impozit în mărime de 6% din dividende, inclusiv sub formă de acţiuni sau cote-părţi, achitate în folosul persoanelor fizice rezidente, cu excepţia celor aferente profitului nerepartizat obţinut în ...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
14 December /2023 08:00
Catalogul tematic
Dividende
Tags:
Dividende
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