Questions and answers
Perfecționarea profesională a angajaților: deductibilitatea cheltuielilor aferente
Entitatea a suportat cheltuieli pentru perfecționarea profesională a angajaților. Aceste cheltuieli vor fi deductibile în scopuri fiscale totalmente sau într-un anumit cuantum? Se vor considera acestea ca fiind facilități acordate de angajator? În conformitate cu art. 24 alin. (19) din CF se permite deducerea cheltuielilor suportate şi determinate de angajator pentru transportul, hrana şi studiile profesionale ale angajatului, inclusiv a cheltuielilor legate de organizarea şi realizarea programelor de formare...
Monitorul fiscal FISC.md nr.3 (94) 2025
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The date of publishing:
10 April /2025 07:55
Catalogul tematic
Deduceri fiscale
Tags:
cheltuieli de instruire | deducerea cheltuielilor
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