Questions and answers
Obligațiile fiscale în cazul donării valorilor mobiliare
Unul din fondatorii societății cu răspundere limitată donează cota sa de participație în capitalul social celuilalt cofondator. Ce obligații fiscale apar la părțile implicate ca rezultat al efectuării acestei operațiuni de donare? Conform prevederilor pct. 56 subpct. 1) din SNC „Creanţe și investiţii financiare”, aprobat prin Ordinul MF nr. 118 din 06.08.2013, valorile mobiliare includ acţiunile – titluri de capital sub formă de certificate sau înscrieri în contul personal care confirmă dreptul deţinătorilor săi (acţionarilor) de a participa la conducerea socie...
Monitorul fiscal FISC.md Nr. 3 (58) 2020
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The date of publishing:
13 April /2020 11:14
Catalogul tematic
Administrare fiscală | Legislație fiscală | Persoana fizică | Dividende | Obligație fiscală
Tags:
obligaţie | donatie | valori mobiliare | SRL | persoana fizică | Dividende
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