Fiscal practice
Despre unele cheltuieli suportate pentru organizarea pauzelor de cafea în cadrul conferințelor
La organizarea de conferințe cu scopul de a face schimb de experiență și performanță a participanților, având caracter informativ despre produsele companiei, sunt incluse pauzele de cafea sau fourchette. Aceste cheltuieli pot fi considerate deductibile din punct de vedere fiscal? În conformitate cu prevederile art.24 alin.(193) lit.b) din Codul fiscal, se permite deducerea cheltuielilor suportate şi determinate de angajator, în folosul salariatului, pentru perfecţionarea salariaţilor, alta decât cea prevăzută...
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The date of publishing:
28 May /2024 08:00
Catalogul tematic
Noutăți fiscale
Tags:
cheltuieli | forma de organizare | schimb de experienta
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