Practical accounting
Plățile efectuate din capitalul de stimulare: impozitarea și reflectarea în formele IPC21 și IALS21
Cum urmează a fi impozitate cu impozit pe venit plățile din capitalul de stimulare, achitate angajaților în temeiul prevederilor art.311 din Legea 135/2007 (în vigoare 22.10.2023) în cazul distribuirii acestor plăți în tranșe? Cum urmează a fi reflectate plățile efectuate din capitalul de stimulare în Darea de seamă lunară (forma IPC21 ) și Darea de seamă anuală (Forma IALS21)? Prevederile art.311 alin.(5) din Legea nr.135/2007 privind societățile cu...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
29 May /2024 08:00
Catalogul tematic
Impozitul pe venit | Noutăți fiscale
Tags:
impozit pe venit | ials21 | IPC18 | IPC21 | mecanisme de stimulare
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