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  • 9. (37.21) În cazul în care cheltuielile de deplasare a angajaților rezidenților parcurilor IT depășesc limita stabilită de legislație, suma depășirii se va impozita?
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9. (37.21) În cazul în care cheltuielile de deplasare a angajaților rezidenților parcurilor IT depășesc limita stabilită de legislație, suma depășirii se va impozita?

În conformitate cu art. 20 lit. d) din Codul fiscal, pentru persoana delegată sumele achitate pentru compensarea cheltuielilor legate de îndeplinirea obligațiilor de serviciu, precum diurna, în limitele stabilite de Regulamentul cu privire la delegarea salariaților entităților din Republica Moldova aprobat prin Hotărârea Guvernului nr.10 din 05.01.2012, vor constitui surse de venit neimpozabile și respectiv nu se vor impozita. În cazul în care aceste sume vor depăși normele stabilite, asupra acestora se vor aplica regimul general stabilit. Respectiv, suma diurnei achitate angajaților peste limita stabilită de actul normativ menționat se califică drept facilitate acordată de angajator.

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

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

15 August /2018 16:38

Catalogul tematic

Dare de seamă fiscală | Administrare fiscală | Legislație fiscală

Tags:

cheltuieli|Deplasare|rezident|parc it

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