Fiscal practice
Plata 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 lichidării comp...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
24 February /2022 08:00
Domeniu:
Impozitul pe venit | Administrare fiscală
Tags:
Dividende | parc it | dividende intermediare | regim fiscal
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