How do you recover dividends that can't be picked up becose they don't phisically exist, part of the profit being in investments, the calculated profit not practically existing in the bank? Is the tax paid on the calculated dividends or on picked up ones?

The dividends are paid to the shareholders or to the associates depending on the available cash in the firm.

The deadline for the payment of the dividend income tax is up to the 25th, inclusevely, of the month following the one the payment was made. In the case of distributed dividends which have not been paid to the shareholders or to the associates untill the end of the year the balance sheet was approved , the deadline for the payment of the dividend tax is up to the 31st of December of that year.

The incomes in dividends of individuals are complelled with a 10% share of their sum. The obligation of calculating and keeping the dividend income tax belongs to the juridical persons once the dividends are paid to the shareholders and associates. Starting with the 1st of January 2006, the tax share is 16% for the calculation of the dividend income of individuals.

A Romaniam juridical person who pays dividends to another romanian juridical person is compelled to hold back and to give the dividend tax to the state buget, by appling a tax share of 10% on the brut dividend paid to a Romanian juridical person.
If there is no cash in the firm and the assessment of the profit for other relays is not wanted , the assessment of the net profit is not mandatory at the end of the financial exercice.

This can remane non assessed for the next period (a distinct analitic of the 117 count - "Reported Result" and thus the deadline of the delivery of the dividend income tax, mentioned at the beginning of the article, no longer appears. Later, according to the decision of the general assembly of the shareholders or of the associates the net profit from the former exercices can be assessed fort relays, employee participation to the profit, the dividends corresponding to the shareholders or to the associates (106, 424, 457).