The deadline for Payment of dividend tax in the case of distributed dividends, but which were not paid to shareholders or associates until the end of the year in which the annual financial statements were approved is 27th of January. CATEGORIES OF CONTRIBUTORS: – Legal entities that pay dividends to shareholders or associates – Romanian legal entities that distribute / pay dividends to a Romanian legal person according to art. 43 paragraph (1) of Law 227/2015 on the Fiscal Code * – The provisions do not apply in the case of dividends paid to another Romanian legal person, if the Romanian legal person who receives the dividends holds, at the date of payment of the dividends, a minimum of 10% of the shares, for a period of one year fulfilled until the date of their payment including . *Declaration, withholding and payment of tax on dividends: Romanian legal person who pays dividends to a Romanian legal person has the obligation to withhold, declare and pay the tax on dividends withheld from the state budget, as provided in the Tax Code.
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