Practical accounting
Acordarea 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 (în contin...
Monitorul fiscal FISC.md nr.7 (70) 2021
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
07 December /2021 08:01
Domeniu:
T.V.A. | Asigurare obligatorie de asistenţă medicală | Legislație fiscală | Contabilitate
Tags:
cadouri | regim fiscal | angajat | TVA | AOAM
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