Questions and answers
Cum urmează a fi deduse cheltuielile de transport ale angajaţilor în anul 2014, în cazul în care agentul economic pentru transportarea unor angajaţi a utilizat 20 lei pe zi, iar pentru transportarea altora – 30 lei pe zi?
În conformitate cu prevederile HG pentru aprobarea Regulamentului cu privire la cuantumul şi criteriile de stabilire a cheltuielilor suportate şi determinate de angajator pentru transportul, hrana şi studiile profesionale ale angajatului nr. 144 din 26.02.2014, Angajatorul este în drept să deducă cheltuielile suportate pentru transportul organizat al angajaţilor în limita maximă a plafonului mediu de 25 lei (fără T.V.A.) per angajat pentru fiecare zi efectiv lucrată de către angajaţii transportaţi. Acest plafon valoric se calculează ca raport dintre ch...
Monitorul fiscal FISC.md Nr.19 2014
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
29 May /2014 17:04
Domeniu:
Impozitul pe venit
Tags:
cheltuielile de transport | cheltuieli | agent economic | angajat | cheltuieli de delegare
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