Fiscal practice
Dividende: regimul fiscal
Conform art. 12 pct. 3) din Codul fiscal (CF), dividend este venitul obţinut din repartizarea profitului net între acţionari (asociaţi) în conformitate cu cota de participaţie depusă în capitalul social, cu excepţia venitului obţinut în cazurile lichidării complete a agentului economic. În continuare o să analizăm care este impactul fiscal asupra operațiunii economice de calculare și achitare a dividendelor către persoanele juridice și persoanele fizice, atât rezidenți, cât și nerezidenți ai Republicii Moldo...
Monitorul fiscal FISC.md nr.6 (69) 2021
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The date of publishing:
07 October /2021 08:07
Domeniu:
Legislație fiscală | Dividende
Tags:
Dividende | regim fiscal | dare de seamă | venit
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