Fiscal practice
Impozitarea dividendelor peste cota de participație în capitalul social repartizate asociaților – salariați ai societății respective
În conformitate cu prevederile art.901 alin.(31) din Codul fiscal, persoanele specificate la art.90 reţin şi achită la buget un impozit în mărime de 6% din dividende, inclusiv sub formă de acţiuni sau cote-părţi, achitate în folosul persoanelor fizice rezidente, cu excepţia celor aferente profitului nerepartizat obţinut în perioadele fiscale 2008–2011 inclusiv. Noțiunea de dividend este reglementată în art.12 pct.4) din CF1. Astfel, veniturile obținute de către asociați peste cota de participație d...
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The date of publishing:
19 July /2021 10:47
Domeniu:
Impozitul pe venit | Administrare fiscală | Noutăți
Tags:
Dividende | regim fiscal | angajat | cota de participație | monitorul.fisc.md
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