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Dividendele achitate persoanelor juridice, neimpozabile

În scopul evitării situațiilor de dublă impozitare a dividendelor achitate de persoanele juridice rezidente în favoarea altor persoane juridice rezidente (cu excepția dividendelor aferente profitului nerepartizat obţinut în perioadele fiscale 2008–2011 inclusiv), acestea vor deveni surse de venit neimpozabile. Prevederea este inclusă în politica fiscală și vamală pentru anul 2021 (Legea nr.257/2020), publicată în Monitorul Oficial din 22 decembrie curent.
 
Scopul măsurii respective este de a perfecționa sistemul fiscal în vederea contribuirii la formarea unui cadru legal favorabil mediului investițional, inclusiv prin reținerea și investirea mijloacelor financiare în cadrul proceselor economice generatoare de valoare adăugată.
 

Amintim, la momentul actual Codul fiscal stabilește impozitarea acestor venituri ale persoanelor juridice la cota de 6%.

Marina Căldare

Marina Căldare

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

23 December /2020 08:01

Catalogul tematic

Noutăți | Impozitul pe venit

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Dividende|venituri neimpozabile

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