Justice sector
Deducerea sumei cotizației de membru de către avocați și notari
Codul fiscal, la art. 24 alin. (15), prevede deducerea anumitor cheltuieli suportate de către contribuabil în decursul perioadei fiscale sub formă de taxe de aderare și cotizații de membru destinate activității patronatelor, fundațiilor și altor asociații de reprezentare a activității de întreprinzător, în limita plafonului de deductibilitate a acestor cheltuieli, care constituie 0,15% din fondul de retribuire a muncii. Urmează avocații și notarii care achită cotizațiile Uniunii Avocaților și Camerei Notariale să țină cont de acest plafon ...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
08 April /2021 08:00
Domeniu:
Noutăți | Impozitul pe venit
Tags:
cotizatia de membru | deduceri | Avocat | monitorul.fisc.md
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