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Cum vor determina impozitul pe venit la distribuirea dividendelor aferente perioadelor 2023-2025 agenții economici care aplică prevederile art.87 alin.(11) din CF?
În cazul distribuirii dividendelor, la momentul repartizării dividendelor din profitul aferent perioadelor 2023 – 2025, agenții economici care aplică prevederile art.87 alin.(11) CF vor fi supuși obligațiilor fiscale aferente impozitului pe venit, din venitul îndreptat pentru plata dividendelor și totodată vor asigura reținerea și achitarea impozitului pe venit reținut final la sursa de plată de 6% din cuantumul dividendelor repartizate conform art. 901 alin.(31) din CF. La distribuirea dividendel...
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The date of publishing:
07 July /2023 08:01
Tags:
Impozitul pe venit | plata dividendelor
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