Search articles
Is social contribution tax to be paid on the tax base, as per Section (5) of § 1 of the Social Contribution Act, especially on dividends?
Considering that as per Subsection c) of Section (1) of § 1 of Government Decree No. 61/2020 (III.23), their legal status is the sole basis for the taxpayer business' exemption from paying social contribution tax, it follows that social contribution is payable on dividends.
Source: National Tax and Customs Administration (NAV)
Source: National Tax and Customs Administration (NAV)