Questions and answers
Apartamentul închiriat de angajator pentru angajat: subdiviziune sau nu?
Este obligată întreprinderea să înregistreze în calitate de subdiviziune apartamentul care este obiectul contractului de locațiune destinat pentru locuirea salariatului? Potrivit art. 4 din Legea nr. 75/2015 cu privire la locuinţe (Legea nr. 75/2015), locuinţă de serviciu reprezintă locuință acordată în locaţiune, în condiţiile legii, unor categorii de persoane pe perioada exercitării de către acestea a atribuţiilor funcţionale. Art. 21 alin. (1) din Legea nr. 75/2015 prevede că locuinţele de serviciu se acordă persoanelor și membrilor familiilor lor dacă aces...
Monitorul fiscal FISC.md Nr. 3 (58) 2020
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The date of publishing:
11 April /2020 09:22
Catalogul tematic
Administrare fiscală | Legislație fiscală
Tags:
chirie | angajat | angajatori | subdiviziune | contribuabil
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