Questions and answers
Determinarea mărimii dobânzii la acordarea împrumutului unui angajat
Care este modalitatea determinării mărimii indicatorului ratei medii ponderate (rotunjită până la următorul procent întreg) stabilită de BNM în luna noiembrie a anului 2017 pentru calculul facilitații fiscale la împrumuturi acordate angajaților (art. 19 lit. d) din Codul fiscal)? Care este mărimea acestui indicator pentru împrumut acordat pe 9 luni și altul acordat pe 64 luni? În conformitate cu prevederile art.19 lit. d) din CF, facilitățile impozabile acordate de patron includ suma dobân...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
08 December /2018 13:10
Domeniu:
Impozitul pe venit | Noutăți | Persoana fizică | Persoană juridică
Tags:
rata dobinzii | facilitati fiscale | imprumut | angajat | angajator | BNM | rata medie
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