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  • Despre impozitarea dividendelor neachitate acționarilor unei entități cu cota-parte a statului
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Questions and answers

iconDespre impozitarea dividendelor neachitate acționarilor unei entități cu cota-parte a statului

Societatea pe acțiuni „Universul” SRL, în capitalul social al căreia statul deține cota sa parte, pe parcursul a trei perioade fiscale nu a efectuat achitări sub formă de dividende în folosul acționarilor săi, astfel formând datorii față de aceștia. Urmează acestea să fie supuse în conformitate cu prevederile legislației în vigoare unor impozitări? În conformitate cu prevederile art. 12 pct. 3) din CF, dividend constituie venitul obținut din repartizarea profitului net între acționari (asociați) în conformitate cu cota de participație...

Marina Cravcenco

Marina Cravcenco

Monitorul fiscal FISC.md Nr.39 2017

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„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:

09 August /2017 13:25

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Dare de seamă fiscală | Persoană juridică

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