Questions and answers
Abonamente la sala de sport pentru angajați. Regimul fiscal
Angajatorul oferă angajaților săi abonamente la sala de sport. Aceste plăți vor fi calificate ca facilități impozabile? Vor fi admise spre deducere în scopuri fiscale? Potrivit art. 19 lit. a) din Codul fiscal (CF), plățile acordate salariatului de către angajator pentru recuperarea cheltuielilor personale reprezintă facilitățile impozabile acordate de angajator. Conform art. 18 lit. c) din CF, facilitățile acordate de angajator reprezintă surse de venit impozabile. Astfel, plățile pentru abonamentele la sala de sport acordate angajaților se co...
Monitorul fiscal FISC.md nr.2 (72) 2022
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The date of publishing:
10 February /2022 08:05
Catalogul tematic
Deduceri fiscale
Tags:
deduceri fiscale
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