Płatnik pobiera zaliczkę na PIT od umorzenia wspólnikowi udziałów w spółce


Płatnik postąpi prawidłowo jeśli od wynagrodzenia, które zostanie wypłacone za umorzone udziały pobierze zryczałtowany podatek dochodowy od osób fizycznych obliczony od podstawy opodatkowania równej nadwyżce przychodu z wynagrodzenia za umarzane udziały nad kosztami uzyskania przychodu w wysokości rynkowej wartości umarzanych udziałów z dnia nabycia darowizny.

http://sip.mf.gov.pl/sip/index.php?p=1&i_smpp_s_dok_nr_sek=293531&i_smpp_s_strona=1

ILPB1/415-1046/11-2/AMN 2011.11.22

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