Medical insurance
Care este cuantumul anual permis la deducere în scopuri fiscale al sumei primei de asigurare medicală facultativă pentru 2023?
Potrivit art.24 alin.(20) din Codul fiscal, se permite deducerea cheltuielilor anuale suportate de angajator pentru primele de asigurare facultativă de asistenţă medicală ale angajatului, în mărime de până la 50% din prima de asigurare obligatorie de asistenţă medicală calculată în sumă fixă în valoare absolută, stabilită pentru categoriile de plătitori prevăzute în anexa nr.2 la Legea nr.1593/2002 cu privire la mărimea, modul şi termenele de achitare a primelor de asigurare obligatorie de asistenţă medical, pe anul respectiv. ...
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The date of publishing:
31 May /2023 08:01
Domeniu:
Deduceri fiscale
Tags:
deduceri fiscale | asigurare facultativă
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