Fiscal practice
Dividendele achitate persoanei juridice nerezidente
Persoana juridică rezidentă a RM achită dividende în folosul acționarului persoană juridică nerezidentă, apare în acest caz necesitatea reținerii impozitului pe venit la sursa de plată și reflectării dividendelor achitate în darea de seamă – forma IPC21? Conform prevederilor art.70 alin.(1) CF nerezidenţii care obţin venituri impozabile din Republica Moldova au obligaţia de a plăti impozit determinat conform modului stabilit de capitolul 11 al titlului II din CF. Totodată potrivit art.71 ...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
20 December /2023 08:02
Domeniu:
Dividende
Tags:
impozitarea nerezidentilor | persoana juridica | Dividende
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