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  • CET18: Reflectarea dividendelor încasate de persoana fizică de la agenții economici înregistrați în RM
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iconCET18: Reflectarea dividendelor încasate de persoana fizică de la agenții economici înregistrați în RM

În conformitate cu prevederile art. 90¹ alin. (3¹) din Codul fiscal, persoanele specificate la art.90 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 cote-părţi, aferente profitului nerepartizat obţinut în perioadele fiscale 2008–2011 inclusiv; 


Victoria Belous

Victoria Belous

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The date of publishing:

14 April /2023 06:56

Catalogul tematic

CET18 | Dividende | Persoana fizică

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