Non-commercial organizations
Facilități acordate de ONC
Urmează a fi considerată facilitate impozabilă acordată de angajator, sumele privind primele de asigurare facultativă de asistență medicală ale angajatului, în mărime ce depășește suma de 50% din prima de asigurare obligatorie de asistență medicală, calculată în sumă fixă în valoare absolută, în cazul în care acestea sunt achitate de către organizația necomercială în calitate de angajator? Potrivit art. 5 pct. 33) din Codul fiscal, facilitate (înlesnire) fiscală reprezintă suma impozitului sau taxei n...
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The date of publishing:
02 November /2023 08:01
Catalogul tematic
Asigurare facultativă
Tags:
facilitati fiscale | ONC
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