Fiscal practice
2. Aspecte privind regimul fiscal aferent dividendelor. Agentul economic rezident achită dividende agentului economic rezident
Aspecte privind regimul fiscal aferent dividendelor 2.1. Achitarea dividendelor în perioada anului 2016 aferente profitului nerepartizat, obținut în perioadele fiscale de pînă la 01.01.2008. La efectuarea achitării dividendelor, agenții economici, inclusiv persoanele specificate la art. 90 din Codul fiscal, rețin și achită la buget un impozit în mărime de - 6% din dividende, inclusiv sub formă de acțiuni sau cote-părți, cu excepția celor aferente profitului nerepartizat obținut în perioadele fiscale 2008–2011. Totodată, conform prevederilor alin. (1...
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The date of publishing:
17 May /2016 13:49
Domeniu:
Dividende
Tags:
regim fiscal | Dividende | agent economic | profit
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