Questions and answers
Aplicarea prevederilor art. 21 alin. (6) din CF în cazul în care fondatorul întreprinderii este și salariat al companiei
Compania „X” acordă un împrumut fără dobândă către fondator care este și salariat al acestei companii. Lunar, compania calculează dobândă ratată ca facilitate acordată de patron în temeiul art. 19 lit. d) din Codul fiscal (în continuare – CF). Are obligația compania de a efectua ajustarea venitului în scopuri fiscale potrivit prevederilor art. 21 alin. (6) din CF? În partea ce ține de acordarea împrumutului fără dobândă fondatorului întreprinderii care este angajat a...
Monitorul fiscal FISC.md nr.5 (89) 2024
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
07 August /2024 08:00
Catalogul tematic
Noutăți fiscale | Salarizare | Control fiscal
Tags:
salariat | companie | fondatori | Cod fiscal
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