Practical accounting
Tratamentul fiscal aplicabil cadourilor acordate în cadrul campaniilor promoționale
Potrivit prevederilor art.12 pct.14) din CF, câştiguri reprezintă veniturile brute obţinute de la jocurile de noroc, loterii şi de la campaniile promoţionale atât în formă monetară, cât şi nemonetară. Concomitent, în conformitate cu art.5 pct.38) din CF, campanie promoțională reprezintă o modalitate de promovare a vânzărilor prin organizarea de concursuri, jocuri, loterii anunțate public și desfășurate pe o perioadă de timp limitată, cu acordarea de cadouri, premii, câștiguri. Astfel, în cazul în care acordarea cadourilor (de exemplu: tricouri, chipiuri, căni etc...
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The date of publishing:
23 January /2020 08:00
Domeniu:
Administrare fiscală | Noutăți
Tags:
cîștig | cadouri | promotie | monitorul.fisc.md
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