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  • Acordarea cadourilor (primelor în formă nemonetară) angajaţilor: aspecte contabile și fiscale
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Practical accounting

iconAcordarea cadourilor (primelor în formă nemonetară) angajaţilor: aspecte contabile și fiscale

În practica agenților economici deseori survin situaţii, când angajaților, fie cu ocazia sărbătorilor, fie sistematic (lunar, trimestrial), în temeiul regulamentului intern, li se oferă cadouri, inclusiv prime în formă nemonetară. În momentul de față a rămas nemodificată prevederea de la pct. 12 din Anexa nr. 3 la Legea privind sistemul public de asigurări sociale nr. 489/1999 (în continuare – Legea 489/1999), conform căreia nu se calculează contribuții de asigurări sociale de stat obligatorii...

Natalia Ţiriulnicova

Natalia Ţiriulnicova

Marcela Dima

Marcela Dima

Monitorul fiscal FISC.md nr.7 (70) 2021

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The date of publishing:

07 December /2021 08:01

Catalogul tematic

Asigurare obligatorie de asistenţă medicală | Contabilitate | T.V.A. | Legislație fiscală

Tags:

cadouri | regim fiscal | angajat | TVA | AOAM

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