Fiscal practice
Cum urmează a fi impozitate și declarate câștigurile persoanei juridice obținute în cadrul unei tombole organizate pentru promovarea vânzărilor?
În conformitate cu art. 5 pct. 38) din Codul fiscal, campania promoțională este modalitatea de promovare a vânzărilor prin organizarea de concursuri, jocuri, loterii anunțate public și desfășurate pe o perioadă de timp limitată, cu acordarea de cadouri, premii, câștiguri. Concomitent, potrivit art.12 pct.14) din CF, noţiunea de câştiguri în scopul impozitării reprezintă veniturile brute obţinute de la jocurile de noroc, loterii şi de la campaniile promoţionale atât în formă monetară, cât şi nemon...
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The date of publishing:
20 June /2023 08:00
Domeniu:
Impozitul pe venit
Tags:
impozit pe venit | cîștig | persoana juridica | tombola
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