Fiscal practice
Achitarea dividendelor pentru anul fiscal în curs și impozitul pe venit achitat în rate
Se va lua în considerare suma achitată a impozitului pe venit aferentă profitului perioadei fiscale în curs, repartizată în prealabil sub formă de dividende conform art.801 din Codul fiscal, la onorarea obligației fiscale ce ține de achitarea în rate conform art.84 din CF? Potrivit art. 90¹ alin. (3¹) din Codul fiscal, orice persoană (contribuabil) care desfăşoară activitate de întreprinzător, reprezentanţă permanentă, instituţie, organizaţie, inclusiv orice autoritate publică şi inst...
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The date of publishing:
20 November /2023 14:24
Domeniu:
Impozitul pe venit
Tags:
Dividende | impozit pe venit in rate
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