Fiscal practice
Majorarea capitalului social din contul profitului nerepartizat al anilor precedenți: consecințele fiscale
Fondatorul entității „X” decide majorarea capitalului social din contul profitului nerepartizat al anilor precedenți. Care sunt consecințele fiscale? Este obligată entitatea să calculeze și să achite impozitul pe venit în urma acestei operațiuni economice? Potrivit pct. 14 și pct. 25 din Standardul Național de Contabilitate (în continuare – SNC) „Capital propriu și datorii”, aprobat prin Ordinul Ministerului Finanțelor nr. 118/2013, majorarea capitalului social pe seama elementelor distincte al...
Monitorul fiscal FISC.md nr.4 (81) 2023
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The date of publishing:
12 June /2023 07:59
Domeniu:
Creşterea de capital
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