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  • Затраты на тестирование сотрудников больше не будут облагаемыми льготами
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Затраты на тестирование сотрудников больше не будут облагаемыми льготами

Законопроект, предусматривающий внесение изменений в некоторые действующие законы, в том числе в Налоговый кодекс, разработан министерством финансов и предложен для публичного обсуждения.
 
Документом предложено дополнение двух статей НК; обе уточняют налоговый режим затрат, понесенных работодателем на тестирование сотрудников на SARS-CoV-2.
 
Так, предлагается дополнить ст.20 НК (необлагаемые источники доходов) лит. z18, в соответствии с которой затраты, понесенные работодателем на тестирование работников, будут отнесены к необлагаемым. К вычету  расходов, связанных с осуществлением предпринимательской деятельности, в результате введения в ст.24 НК нового пункта, также будут разрешены затраты на вышеуказанное тестирование.
 
Помимо этого, авторы законопроекта предлагают внести изменения и в Закон №489/1999   о государственной системе социального страхования: в приложении №3 (виды платежей и доходов, из которых не исчисляются взносы обязательногогосударственного социального страхования) появятся платежи, осуществленные работодателями для проведения тестирования сотрудников на коронавирус.
 

Tatiana Smeșnaia

Institutions:

Publicaţia periodică "Monitorul Fiscal FISC.MD" | Ministerul Finanțelor al Republicii Moldova

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

28 October /2020 08:00

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тестирование|Льготы|законопроект

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