Questions and answers
Despre reflectarea plăţilor efectuate în folosul persoanelor juridice, în formă de dividende
La achitarea plăţilor efectuate în folosul persoanelor juridice, în formă de dividende aferente profitului nerepartizat, obţinut în perioada fiscală a anului 2012, la unii agenţi economici apare întrebarea, la care cod al Dării de seamă privind suma venitului achitat şi impozitul pe venit reţinut din acesta (Forma IRV09) urmează a fi reflectate sumele date, întrucît în darea de seamă nominalizată la tipul sursei menţionate este specificat „cu excepţia achitate agenţilor economici rezidenţi”? Reamintim, că legislaţia în vigoare (art. 901 alin. (31)) din Codul fiscal p...
Monitorul fiscal FISC.md Nr.16 2013
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
05 November /2013 13:56
Domeniu:
Impozitul pe venit | Persoană juridică
Tags:
impozit pe venit | Forma (VEN12) | agenti economici
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