Individuals
CET18: Reflectarea dividendelor încasate de persoana fizică de la agenții economici înregistrați în RM
În conformitate cu prevederile 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, cu excepţia celor aferente profitului nerepartizat obţinut în perioadele fiscale 2008–2011 inclusiv; - 15% din dividende, inclusiv sub formă de acţiuni sau cote-părţi,...
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The date of publishing:
14 April /2023 08:56
Catalogul tematic
CET18 | Persoana fizică | Dividende
Tags:
Dividende | persoana fizică | CET18
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