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Questions and answers
Impozitarea majorării capitalului social din contul profitului nerepartizat
Agentului economic, din contul profitului nerepartizat, a procurat un mijloc fix, cu valoarea căruia a majorat fondul statutar. Entitatea urmează sa achite impozitul pe venit în această situație? Unde vor fi reflectate în nota informativă aceste sume? Potrivit art.901 alin.(31) din Codul fiscal, persoanele specificate la art.90 din Codul 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, 15% din dividende, i...
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The date of publishing:
18 November /2017 10:23
Catalogul tematic
Noutăți | Legislație fiscală | Dividende
Tags:
Dividende | impozit | IALS14 | capital social | majorarea cotelor
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