Fiscal practice
Regimul fiscal al veniturilor obținute din dividende
Cum se supun impozitării dividendele obținute de către persoanele fizice și persoanele juridice rezidente ale Republicii Moldova? Potrivit art. 90¹ alin. (3¹) din CF, persoanele specificate la art. 90 rețin şi achită la buget un impozit în mărime de: - 6% din dividende, inclusiv sub formă de acțiuni sau cote-părți, achitate în folosul persoanelor fizice rezidente, cu excepția celor aferente profitului nerepartizat obținut în perioadele fi...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
11 July /2023 08:00
Domeniu:
Dividende
Tags:
persoana fizică | persoana juridica | regim fiscal | Dividende
1 comments
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Svetlana Slobodeanu
11 July /2023 14:20
articolul nu da raspuns cu privire la impozitarea dividendelor achitate PJ si pimite de acestea