Questions and answers
Ajutorul material: deductibil sau nu?
Se permit la deducere cheltuielile aferente plăților efectuate în favoarea salariaților altele decât salariu, cum ar fi ajutoarele materiale? În conformitate cu art. 24 alin. (1) din Codul fiscal, se permite deducerea cheltuielilor ordinare și necesare, achitate sau suportate de contribuabil pe parcursul anului fiscal, exclusiv în cadrul activității de întreprinzător. Totodată, conform p. 39 din Regulamentul cu privire la determinarea obligațiilor fiscale aferente impozitului pe venit, aprobat prin Hotărârea Guvernului nr. 77 din 30 ianuarie 2008, ...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
21 April /2018 12:29
Catalogul tematic
Administrare fiscală | Noutăți | Deduceri fiscale
Tags:
ajutor material | deducerea cheltuielilor | cheltuieli | deducere | angajat | angajator
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