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Studiu de caz. Aplicarea prevederilor art. 87 alin. (1/1) din Codul fiscal
Entitățile ce aplică prevederile art. 87 alin. (11) din Codul fiscal (în continuare – CF) pot achita obligația privind impozitul pe venit pentru perioadele fiscale 2023–2025 inclusiv, reieșind din dividendele achitate pentru perioadele 2023–2025 inclusiv. Prin urmare, pentru perioadele fiscale 2023–2025 inclusiv, entitățile urmează să întreprindă aceleași acțiuni necesare (conform regulilor generale): întocmirea situațiilor financiare; întocmirea Declarației persoanei jur...
Monitorul fiscal FISC.md nr.6 (83) 2023
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
06 October /2023 08:02
Domeniu:
Impozitul pe venit | Dividende
Tags:
plata dividendelor | impozit pe venit
1 comments
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Canter Igor
09 January /2024 12:54
buna ziua! ce se intimpla in cazul cind exista pierdere pina la impozitare si dupa impozitare dar exista ajustare la cheltuieli care depaseste pierderea respectiv apare impozit pe venit?