Fiscal practice
Repartizarea profitului net și plata dividendelor
Particularitățile repartizării profitului net, constatării și plății dividendelor în societățile pe acțiuni sunt reglementate de Legea nr. 1134/1997 privind societățile pe acțiuni (Legea nr. 1134/1997). Astfel, potrivit alin. (1) art. 45 din Legea nr. 1134/1997 profitul (pierderile) societăţii se stabileşte în conformitate cu prevederile legislaţiei. Profitul net, după cum stabilește alin. (2) al aceluiași articol, se formează după achitarea impozitelor şi altor plăţi obligatorii şi rămâne la dispoziţia societăţii. Decizia de repa...
Monitorul fiscal FISC.md nr.7 (77) 2022
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
17 July /2023 15:38
Domeniu:
Dividende
Tags:
Dividende | profit net
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