{"id":7790,"date":"2022-04-28T15:46:57","date_gmt":"2022-04-28T13:46:57","guid":{"rendered":"https:\/\/ceccarbrasov.ro\/ro\/?p=7790"},"modified":"2022-04-28T15:46:59","modified_gmt":"2022-04-28T13:46:59","slug":"procedura-de-restituire-a-impozitului-pe-dividende-rezultat-din-regularizarea-anuala-a-dividendelor-distribuite-partial-in-cursul-anului-publicata-in-monitorul-oficial","status":"publish","type":"post","link":"https:\/\/ceccarbrasov.ro\/ro\/procedura-de-restituire-a-impozitului-pe-dividende-rezultat-din-regularizarea-anuala-a-dividendelor-distribuite-partial-in-cursul-anului-publicata-in-monitorul-oficial\/","title":{"rendered":"Procedura de restituire a impozitului pe dividende rezultat din regularizarea anual\u0103 a dividendelor distribuite par\u021bial \u00een cursul anului, publicat\u0103 \u00een Monitorul Oficial"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e0ecfc6ad9b\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p style=\"text-align: justify;\"><span class=\"stk-highlight\">\u00cen Monitorul Oficial nr. 402 din 27 aprilie 2022 a fost publicat\u00a0<\/span><strong><em><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/254411\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/254411\">OPANAF nr. 765\/2022<\/a><\/em><\/strong>\u00a0<span class=\"stk-highlight\"><em>privind Procedura de restituire a impozitului pe dividende rezultat din regularizarea anual\u0103 a dividendelor distribuite par\u021bial \u00een cursul anului<\/em>. Ini\u021biatorii actului normativ men\u021bioneaz\u0103, \u00een Referatul de aprobare, c\u0103, potrivit art. 67 din Legea societ\u0103\u021bilor nr. 31\/1990, republicat\u0103, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, dividendele se distribuie asocia\u021bilor propor\u021bional cu cota de participare la capitalul social v\u0103rsat, op\u021bional trimestrial pe baza situa\u021biilor financiare interimare \u0219i anual, dup\u0103 regularizarea efectuat\u0103 prin situa\u021biile financiare anuale, dac\u0103 prin actul constitutiv nu se prevede altfel. Acestea se pot pl\u0103ti \u00een mod op\u021bional trimestrial \u00een termenul...<a href=\"https:\/\/ceccar.ro\/ro\/?p=25783\">Cititi articolul integral pe site-ul CECCAR<\/a><\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e0ecfc6b581\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-4-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2022\/04\/procedura-de-restituire-a-impozitului-pe-dividende-rezultat-din-regularizarea-anuala-a-dividendelor-a9467.jpg\"  alt=\"procedura-de-restituire-a-impozitului-pe-dividende-rezultat-din-regularizarea-anuala-a-dividendelor-a9467\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2022\/04\/procedura-de-restituire-a-impozitului-pe-dividende-rezultat-din-regularizarea-anuala-a-dividendelor-a9467.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2022\/04\/procedura-de-restituire-a-impozitului-pe-dividende-rezultat-din-regularizarea-anuala-a-dividendelor-a9467-393x295.jpg 393w, https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2022\/04\/procedura-de-restituire-a-impozitului-pe-dividende-rezultat-din-regularizarea-anuala-a-dividendelor-a9467-320x240.jpg 320w\"   alt=\"procedura-de-restituire-a-impozitului-pe-dividende-rezultat-din-regularizarea-anuala-a-dividendelor-a9467\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen Monitorul Oficial nr. 402 din 27 aprilie 2022 a fost publicat\u00a0OPANAF nr. 765\/2022\u00a0privind Procedura de restituire a impozitului pe dividende rezultat din regularizarea anual\u0103 a dividendelor distribuite par\u021bial \u00een cursul anului. Ini\u021biatorii actului normativ [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":7791,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7790","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/7790","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/comments?post=7790"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/7790\/revisions"}],"predecessor-version":[{"id":7793,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/7790\/revisions\/7793"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media\/7791"}],"wp:attachment":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media?parent=7790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/categories?post=7790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/tags?post=7790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}