Fiscal practice
6. Aspecte privind regimul fiscal aferent dividendelor. Agentul economic nerezident achită dividende agentului economic rezident
Aspecte privind regimul fiscal aferent dividendelor 6.1. Achitarea dividendelor în perioada anului 2016 aferente profitului nerepartizat, obținut în perioadele fiscale de pînă la 01.01.2008. La primirea venitului sub formă de dividende pentru perioada fiscală de pînă la 01.01.2008 din partea agentului economic nerezident, agenții economici rezidenți în baza documentelor corespunzătoare (decizia adunării generale a acționarilor, documentele de plată) reflectă la venit suma dividendelor conform metodei de angajamente sau metodei de casă și la cheltuieli – po...
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The date of publishing:
19 May /2016 12:03
Catalogul tematic
Dividende
Tags:
regim fiscal | Dividende | agent economic | nerezident | achitare
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