Fiscal practice
Impozitarea veniturilor asociaților obținute din plăți de lichidare
Potrivit art. 93 alin. 6 din Codul civil, lichidatorul, după executarea tuturor creanţelor creditorilor, întocmeşte bilanţul definitiv de lichidare şi, odată cu proiectul planului de repartizare a activelor, îl prezintă spre aprobare organului sau instanţei de judecată care l-a desemnat. Lichidatorul efectuează calculele şi întocmeşte raportul privind lichidarea, care reflectă mărimea şi componenţa activelor rămase. Dacă doi sau mai mulţi participanţi au dreptul la activele persoanei juridice, lichidatorul întocmeşte un proiect de repartizare a activelor,...
Monitorul fiscal FISC.md Nr.7(48) 2018
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The date of publishing:
14 December /2018 09:20
Domeniu:
Impozitul pe venit | Administrare fiscală | Legislație fiscală | Persoana fizică | Persoană juridică
Tags:
venituri | impozit pe venit | declaraţia | persoana fizică | persoana juridica | nerezident | lichidare
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