Questions and answers
Cu privire la obligațiile fiscale care apar în cazul majorării capitalului statutar din contul profitului nerepartizat
Ce obligații fiscale apar în cazul majorării capitalului statutar din contul profitului nerepartizat pentru anii 2013–2015? Potrivit prevederilor art. 901 alin. (31) din CF, persoanele specificate la art. 90 reţin şi achită la buget un impozit în mărime de: 6% din dividende, inclusiv sub formă de acţiuni sau din cote-părţi, cu excepţia celor aferente profitului nerepartizat obţinut în perioadele fiscale 2008–2011 inclusiv; Astfel, în cazul majorării capitalului social din contul profitului nerepartizat pentru anii precedenți, apare ob...
Monitorul fiscal FISC.md Nr.33 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
07 October /2016 10:09
Domeniu:
Dividende | Obligație fiscală
Tags:
obligaţie fiscală | capitalul statutar | Dividende | perioada fiscală
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