Questions and answers
Se vor aplica prevederile art. 901 alin. (31) din CF în cazul micșorării capitalului social aferent surselor proprii introduse anterior de către asociat în perioada anului 2011, în baza deciziei asociatului unic al SRL „X”?
În conformitate cu prevederile art. 34 alin. (2) din Legea privind societățile cu răspundere limitată nr. 135-XVI din 14.06.2007, capitalul social al societăţii poate fi redus prin reducerea proporţională a valorii nominale a tuturor părţilor sociale sau stingerea părţilor sociale dobîndite de societate. Totodată, conform art. 34, alin. (3) al legii nominalizate, dacă reducerea capitalului social nu este motivată de pierderi, restituirea către asociaţi a unor fracţiuni din aporturi se efectuează de către societate numai după înregistrarea de stat a modificărilor...
Monitorul fiscal FISC.md Nr.27 2015
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
08 September /2015 15:39
Domeniu:
Impozitul pe venit
Tags:
capital | SRL | pierderi | impozit
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