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  • Plata dividendelor intermediare de către rezidenții parcurilor IT
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Fiscal practice

iconPlata dividendelor intermediare de către rezidenții parcurilor IT

Rezidenții parcurilor pentru tehnologii informaționale care achită dividende acționarilor (asociaților) săi pe parcursul perioadei fiscale urmează să achite impozit pe venit din profitul perioadei fiscale în curs?   În scopuri fiscale, potrivit prevederilor art.12 pct.3) din Codul fiscal (CF), dividend reprezintă venitul obținut din repartizarea profitului net între acționari (asociați) în conformitate cu cota de participație depusă în capitalul social, cu excepția venitului obținut în cazurile...

Irina Trocin

Irina Trocin

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

24 February /2022 10:00

Catalogul tematic

Administrare fiscală | Impozitul pe venit

Tags:

Dividende|parc it|dividende intermediare|regim fiscal

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