Fiscal practice
Trecerea în cont a impozitului pe venit de către persoanele juridice
Trecerea în cont a impozitului pe venit de către persoanele juridice aferent operațiunilor economice efectuate din Republica Moldova Conform art. 16 din Codul fiscal, contribuabilul are dreptul să treacă în cont suma reţinută şi/sau achitată prealabil, conform prevederilor cap.12, 13, 14 şi 15 din titlul II, cu excepţia art.901 şi 91. Potrivit art. 801 alin.(1) din CF, persoanele specificate la art.90 care achită dividende acţionarilor (asociaţilor) săi pe parcursul perioadei fiscale, achită ca part...
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The date of publishing:
14 June /2023 08:00
Catalogul tematic
Impozitul pe venit
Tags:
persoane juridice | impozit pe venit | trecerea in cont
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