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  • 1. (29.2.1.12) Se vor considera oare facilități acordate de angajator suma suportată pentru hrana organizată a angajaților?
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icon1. (29.2.1.12) Se vor considera oare facilități acordate de angajator suma suportată pentru hrana organizată a angajaților?

În conformitate cu prevederile art. 19 lit. a) din Codul fiscal, facilități impozabile acordate de angajator includ plăţile acordate salariatului de către angajator pentru recuperarea cheltuielilor personale, precum şi plăţile în favoarea lucrătorului, efectuate altor persoane, cu excepţia plăţilor în bugetul asigurărilor sociale de stat şi a primelor de asigurare obligatorie de stat, a plăţilor menţionate la art. 24 alin. (20), precum şi a plăţilor aferente cheltuielilor suportate şi determinate de angajator pentru transportul, hrana şi...

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

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The date of publishing:

27 June /2017 09:35

Catalogul tematic

T.V.A. | Legislație fiscală | Administrare fiscală | Noutăți fiscale

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facilitati|angajator|salarizare

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