Fiscal practice
Cadourile acordate angajaților vs art.21 alin.(5) CF
Cadourile, inclusiv voucherele, acordate angajaților în conformitate cu art.24 alin.(193) din Codul fiscal, se califică drept donație? Este obligat angajatorul să aplice prevederile art.21 alin.(5) din Codul fiscal în cazul în care oferă cadouri salariaților? În conformitate cu prevederile art.21 alin.(5) din Codul fiscal, agentul economic care face o donaţie sub formă de bunuri, cu excepţia alimentelor donate conform Legii nr.299/2022 privind prevenirea pierderii şi risipei de alimente,...
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The date of publishing:
02 July /2025 07:39
Catalogul tematic
Impozitul pe venit | Donația | Deduceri fiscale
Tags:
donatie | cheltuieli deductibile | cadouri | voucher
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