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Fiscal practice

iconIALS18: reflectarea dividendelor achitate persoanelor juridice

Urmează oare agentul economic să reflecte în Nota de informare (Forma IALS18) informația aferentă dividendelor achitate în folosul persoanei juridice?


Potrivit art. 901 alin. (31) din CF, persoanele specificate la art.90 din CF reţin şi achită la buget un impozit în mărime de:
– 6% din dividende, inclusiv sub formă de acţiuni sau cote-părţi, cu excepţia celor aferente profitului nerepartizat obţinut în perioadele fiscale 2008–2011 inclusiv;
– 15% din dividende, inclusiv sub formă de acţiuni sau...

Jana Griciuc

Jana Griciuc

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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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29 January /2020 11:50

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