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.


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


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