Practical accounting
Regimul fiscal al cadourilor oferite angajaților cu ocazia sărbătorilor de iarnă
În ajunul Anului Nou, cu ocazia sărbătorilor de iarnă, unii angajatori oferă salarialilor cadouri în formă nemonetară. Care este regimul fiscal al acestor cadouri? Se calculează din valoarea acestora primele de asigurare obligatorie de asistență medicală și contribuții de asigurări sociale? Se permit la deducere în scopuri fiscale cheltuielile angajatorului aferente cadourilor menționate? Care este modul de declarare a veniturilor sub formă de cadouri acordate, a impozitului și a primelor medicale reținute? &n...
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The date of publishing:
23 December /2021 10:19
Domeniu:
IPC21 | Dare de seamă fiscală | Asigurare socială de stat | Asigurare obligatorie de asistenţă medicală | Impozitul pe venit
Tags:
IPC21 | salariat | cadouri | deducere | impozit pe venit | asigurare sociala | asigurare medicala
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