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  • 1. Aspecte privind regimul fiscal aferent dividendelor. Agentul economic rezident achită dividende persoanei fizice rezidente
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Fiscal practice

icon1. Aspecte privind regimul fiscal aferent dividendelor. Agentul economic rezident achită dividende persoanei fizice rezidente

Aspecte privind regimul fiscal aferent dividendelor

1.1. Achitarea dividendelor în perioada anului 2016, aferente profitului nerepartizat obținut în perioadele fiscale de pînă la 01.01.2008.

În conformitate cu prevederile alin. (1) art. 80 din CF, agentul economic achită dividende acționarilor (asociaților) săi din venitul rămas după impozitare. Aceasta presupune că, la achitarea în 2016 a dividendelor aferente perioadelor fiscale de pînă la 01.01.2008, entitatea a achitat impozitul pe venit din...

Roman Vieru

Roman Vieru

Petru Griciuc

Petru Griciuc

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

17 May /2016 11:51

Catalogul tematic

Dividende | Persoana fizică

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