Questions and answers
Deducerea cheltuielilor aferente remunerării membrilor Consiliului SA
Societatea pe acţiuni ,,X” a calculat salarii membrilor Consiliului, care nu sunt salariaţii agentului economic, însă acestea au fost achitate în altă perioadă fiscală. În cazul examinat, se vor permite la deducere în scopuri fiscale cheltuielile aferente remunerării membrilor consiliului societăţii pe acţiuni? Potrivit art. 66 alin. (5) și (6) din Legea privind societăţile pe acţiuni nr. 1134/1997 (Legea nr. 1134/1997) salariaţii societăţii pot fi aleși în consiliul societăţii, dar ei nu pot constitui în el majoritatea, cu excepţia când aceștia sunt și acţionari ai ...
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The date of publishing:
02 December /2019 08:23
Domeniu:
Administrare fiscală | Legislație fiscală | Contabilitate
Tags:
cheltuieli | SA | recompensa | membru
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