Questions and answers
Există necesitatea achitării impozitului pe venit din dividende de către întreprinderile de stat sau municipale?
În conformitate cu prevederile 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 cote-părţi, cu excepţia celor aferente profitului nerepartizat obţinut în perioadele fiscale 2008–2011 inclusiv; 15% din dividende, inclusiv sub formă de acţiuni sau cote-părţi, aferente profitului nerepartizat obţinut în perioadele fiscale 2008–2011 inclusiv. Totodată, în conformitate cu prevederile art. 4 alin. (9) lit. c2) din Legea pentru punerea în aplica...
Monitorul fiscal FISC.md Nr.20 2014
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
09 July /2014 16:20
Domeniu:
Impozitul pe venit
Tags:
impozit pe venit | Dividende
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