Fiscal practice
5. Aspecte privind regimul fiscal aferent dividendelor. Agentul economic nerezident achită dividende persoanei fizice rezidente
Aspecte privind regimul fiscal aferent dividendelor 5.1. Achitarea dividendelor în perioada anului 2016 aferente profitului nerepartizat obținut în perioadele fiscale de pînă la 01.01.2008. Venitul obținut din afara Republicii Moldova pentru perioada de pînă la 01.01.2008 în folosul persoanei fizice rezidente urmează a fi inclus în venitul impozabil și urmează a fi supus impozitării, conform prevederilor lit. c) alin. (1) art. 14 din CF, care stipulează că venitul din investiții și financiar din orice surse aflate în afara Republicii Moldova, obținut d...
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The date of publishing:
19 May /2016 11:00
Catalogul tematic
Dividende
Tags:
regim fiscal | Dividende | agent economic | nerezident | achitare
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