Case studies
Reinvestirea profitului net, fără a achita impozit pe dividende: cadrul legal și formulele contabile
În conformitate cu prevederile art. 87 alin. (11) din Codul fiscal, sunt reglementate facilități aferent impozitului pe venit dar cu condiția nedistribuirii dividendelor. Regimul respectiv se aplică pentru perioadele fiscale 2023–2025 inclusiv. Astfel, potrivit art. 87 alin. (11) din CF, prin derogare de la prevederile alin. (1) din prezentul articol, întreprinderile clasificate ca întreprinderi micro, mici sau mijlocii, conform criteriilor determinate în ultima zi a perioadei fiscale con...
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The date of publishing:
10 October /2023 08:57
Catalogul tematic
Impozitul pe venit | Dividende
Tags:
Dividende | profitul net | reinvestire
2 comments
Only users registered and autorized they have the right to post comments.
GHENADIE NEGARA
10 October /2023 11:58
buna ziua. consideram utilizarea contului 541 "Datoriii preliminate" in loc de contul 428 "Alte datorii pe termen lung" ca fiind mai reusita la situatia analizata. cu stima, gn
Marina Caldare
10 October /2023 13:08
GHENADIE NEGARA
Mulțumim, dnl Negară!