{"id":1993,"date":"2021-11-12T11:49:56","date_gmt":"2021-11-12T08:49:56","guid":{"rendered":"https:\/\/dad.md\/dad-accountant\/?p=1993"},"modified":"2024-06-27T16:21:21","modified_gmt":"2024-06-27T13:21:21","slug":"dividende-cat-si-cand-pot-fi-achitate","status":"publish","type":"post","link":"https:\/\/dad.md\/dad-accountant\/dividende-cat-si-cand-pot-fi-achitate\/","title":{"rendered":"Dividende: c\u00e2t \u0219i c\u00e2nd pot fi achitate?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Fiecare antreprenor se g\u00e2nde\u0219te nu doar la dorin\u021ba de a face ceea ce iube\u0219te, dar \u0219i la cum s\u0103-\u0219i \u00eembun\u0103t\u0103\u021beasc\u0103 situa\u021bia financiar\u0103. Spre deosebire de \u00eentreprinz\u0103torii individuali, de unde se retrag banii necesari oric\u00e2nd, cu SRL nu este at\u00e2t de simplu. Dar una din op\u021biuni este retragerea banilor sub form\u0103 de <strong>dividende<\/strong>. \u00cen acest articol \u00ee\u021bi vom explica ce sunt dividendele \u0219i c\u00e2nd ai dreptul s\u0103 le repartizezi. Totodat\u0103,  cum s\u0103 pl\u0103te\u0219ti corect dividendele \u0219i ce acte trebuie \u00eentocmite. Vorbim \u0219i despre regimul de impozitare a dividendelor \u0219i care sunt consecin\u021bele fiscale achit\u0103rii dividendelor \u00een avans.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Dividende \u2013 ce reprezint\u0103 aceste pl\u0103\u021bi<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Dividendul este venitul ob\u0163inut din repartizarea profitului net \u00eentre asocia\u0163i (ac\u0163ionari) \u00een conformitate cu cota de participa\u0163ie depus\u0103 \u00een capitalul social. Cu excep\u0163ia venitului ob\u0163inut \u00een cazurile lichid\u0103rii complete a agentului economic. Asocia\u021bii pot fi persoane fizice \u0219i persoane juridice, at\u00e2t reziden\u021bi, c\u00e2t \u0219i nereziden\u021bi ai Republicii Moldova.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dividendele sunt pl\u0103\u0163i \u00een form\u0103 monetar\u0103 \u0219i\/sau nemonetar\u0103, transmise asocia\u0163ilor, fondatorilor, ac\u021bionarilor la repartizarea activelor agentului economic lichidat, dup\u0103 satisfacerea preten\u0163iilor creditorilor nu sunt <strong>dividende<\/strong>, dar pl\u0103\u0163ile la lichidare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Totodat\u0103, <strong>nu sunt dividende <\/strong>\u2013 achitarea profitului \u00eentreprinderii c\u0103tre fondator \u00eentreprinz\u0103torului individual. Pentru c\u0103\u00a0\u00centreprinderea Individual\u0103 nu este persoan\u0103 juridic\u0103 \u0219i se prezint\u0103 \u00een cadrul raporturilor de drept ca persoan\u0103 fizic\u0103 \u00eentreprinz\u0103tor individual care nu e ac\u0163ionar (asociat) \u0219i nu de\u0163ine cota \u00een capitalul social.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-fcc785630a53f64717f899f2a739d52e\">C\u00e2nd ai dreptul s\u0103 repartizezi dividende <\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Repartizarea \u0219i achitarea dividendelor este reglamentata de Legea nr. 135\/2007 privind societ\u0103\u0163ile cu r\u0103spundere limitat\u0103, <a href=\"https:\/\/www.legis.md\/cautare\/getResults?doc_id=34327&amp;lang=ro\" target=\"_blank\" rel=\"noreferrer noopener\">modificat\u0103<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Societatea distribuie anual profitul net \u00eenregistrat dup\u0103 achitarea impozitelor \u015fi altor pl\u0103\u0163i obligatorii, dac\u0103 actul de constituire nu prevede altfel. Hot\u0103r\u00e2rea privind determinarea p\u0103r\u0163ii profitului net care urmeaz\u0103 a fi distribuit se adopt\u0103 de adunarea general\u0103 a asocia\u0163ilor. Hot\u0103r\u00e2rea privind modul \u0219i periodicitatea repartiz\u0103rii profitului se perfecteaz\u0103 printr-un proces-verbal. Sau prin decizia asociatului unic \u00een care se reflect\u0103 urm\u0103toarele aspcete:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>chestiunile examinate;<\/li>\n\n\n\n<li>lu\u0103rile de cuv\u00e2nt;<\/li>\n\n\n\n<li>rezultatul vot\u0103rii fiec\u0103rei chestiuni de pe ordinea de zi.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Acest act trebuie s\u0103 fie semnat de to\u0163i asocia\u0163ii prezen\u0163i la \u0219edin\u0163\u0103. Asta dac\u0103 actul de constituire nu prevede c\u0103 el se semneaz\u0103 de pre\u0219edintele \u0219edin\u0163ei \u0219i de persoana care l-a \u00eentocmit \u0219i la el se anexeaz\u0103 lista asocia\u0163ilor prezen\u0163i.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Profitul net se distribuie propor\u0163ional m\u0103rimii p\u0103r\u0163ii sociale. Modul de distribuire a profitului net al societ\u0103\u0163ii poate fi modificat prin hot\u0103r\u00e2rea adun\u0103rii generale a asocia\u0163ilor. Aceasta se adopt\u0103 cu votul unanim al asocia\u0163ilor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Profitul net se pl\u0103te\u015fte asocia\u0163ilor \u00een form\u0103 b\u0103neasc\u0103, \u00een decurs de 30 de zile de la data adopt\u0103rii hot\u0103r\u00e2rii privind distribuirea acestuia, dac\u0103 adunarea asocia\u0163ilor nu a stabilit un alt termen.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Societatea nu este \u00een drept s\u0103 adopte o hot\u0103r\u00e2re privind distribuirea profitului net \u00eentre asocia\u0163i:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>p\u00e2n\u0103 la v\u0103rsarea integral\u0103 a aporturilor;<\/li>\n\n\n\n<li>dac\u0103, \u00een urma distribuirii profitului net, valoarea activelor nete ale societ\u0103\u0163ii va deveni mai mic\u0103 dec\u00e2t suma capitalului social \u015fi capitalului de rezerv\u0103.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Societatea nu este \u00een drept s\u0103 pl\u0103teasc\u0103 asocia\u0163ilor profitul net a c\u0103rui distribuire s-a hot\u0103r\u00eet la adunarea general\u0103 a asocia\u0163ilor dac\u0103, la momentul achit\u0103rii, societatea este \u00een stare de insolvabilitate sau poate ajunge \u00een aceast\u0103 stare \u00een urma distribuirii acestuia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 compania \u00eenregistrez\u0103 pierderile neacoperite ale anilor preceden\u021bi, e posibil de repartizat doar acea parte a profitului care dep\u0103\u0219e\u0219te suma pierderilor. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen caz contrar poate fi create o situa\u021bie \u00een care valoarea activelor nete ale societ\u0103\u021bii va deveni mai mic\u0103 dec\u00e2t suma capitalului social \u0219i a capitalului de rezerv\u0103. Sau situa\u021bia \u00een care compania nu are capacitatea de plat\u0103 a obliga\u021biilor curente \u0219i ca rezultat &#8211; \u00eenceperea procedurii de insolvabilitate. \u00cen asftel de situa\u021bii adunarea general\u0103 a asocia\u0163ilor trebuie s\u0103 adopte hot\u0103r\u00e2rea cu privire la reducerea capitalului social, dac\u0103, la expirarea celui de-al doilea an \u0219i a fiec\u0103rui an financiar urm\u0103tor, valoarea activelor nete ale societ\u0103\u021bii este mai mic\u0103 dec\u00e2t capitalul social \u0219i asocia\u021bii nu acoper\u0103 pierderile survenite sau cu privire la lichidarea societ\u0103\u021bii, dac\u0103 asocia\u021bii nu vor acoperi pierderile<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen cazul \u00eencet\u0103rii circumstan\u0163elor men\u0163ionate mai sus, societatea este obligat\u0103 s\u0103 pl\u0103teasc\u0103 asocia\u0163ilor profitul net a c\u0103rui distribuire s-a hot\u0103r\u00e2t la adunarea general\u0103 a asocia\u0163ilor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Profitul net pl\u0103tit contrar reglement\u0103rilor stabilite se restituie societ\u0103\u0163ii \u00een baza hot\u0103r\u00e2rei la adunarea general\u0103 a asocia\u0163ilor.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#0b830f\" class=\"has-inline-color\">Cite\u0219te \u0219i:<\/mark><\/strong> <a href=\"https:\/\/dad.md\/dad-management\/instrumente-pentru-evidenta-banilor\/\" target=\"_blank\" rel=\"noreferrer noopener\">Cele mai utile instrumente pentru eviden\u021ba banilor din companie<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/dad.bitrix24site.ru\/crm_form_ld33j\/\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/dividende-checklist-1024x576.jpg\" alt=\"dividende checklist intern\" class=\"wp-image-4116\" srcset=\"https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/dividende-checklist-1024x576.jpg 1024w, https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/dividende-checklist-300x169.jpg 300w, https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/dividende-checklist-768x432.jpg 768w, https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/dividende-checklist.jpg 1320w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Cite\u0219te \u0219i: <a href=\"https:\/\/dad.md\/dad-accountant\/cum-se-impoziteaza-dividendele\/\" target=\"_blank\" rel=\"noreferrer noopener\">Cum se impoziteaz\u0103 dividendele \u00een Republica Moldova<\/a><\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#112b80\" class=\"has-inline-color\">Dividende \u00een avans: care sunt consecin\u021bele?<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Orice afacere care achit\u0103 <strong>dividende<\/strong> \u00een avans, achit\u0103 la buget impozitul pe venit din activitate de \u00eentreprinz\u0103tor. Acest impozit e \u00een m\u0103rime de 12% din profitul perioadei fiscale \u00een curs, din care se vor achita <strong>dividende<\/strong>. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Impozitul pe venit trebuie s\u0103 fie achitat p\u00e2n\u0103 la data de 25 a lunii urm\u0103toare celei \u00een care au fost achitate <strong>dividende<\/strong>. Aceasta sum\u0103 va trece \u00een contul contribuabilului ca parte din suma impozitului pe venit din venitul impozabil al perioadei fiscale respective.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Acestea condi\u021bii nu se aplic\u0103 afacerilor care aplic\u0103:<\/p>\n\n\n\n<ol class=\"wp-block-list\" style=\"list-style-type:lower-alpha\">\n<li>nu sunt \u00eenregistrate ca pl\u0103toare de TVA, unde cota impozitului pe venit constituie 4%;<\/li>\n\n\n\n<li>reziden\u021bilor park IT, care impozitul unic reprezint\u0103 venitul din v\u00e2nz\u0103ri, \u00eenregistrat lunar \u00een eviden\u021ba contabil\u0103.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Cite\u0219te \u0219i: <a href=\"https:\/\/dad.md\/dad-accountant\/optimizarea-fiscala-in-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\">Optimizarea fiscal\u0103 \u00een 2024 \u2013 ce solu\u021bii ai?<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru mai multe informa\u021bii, <a 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