Questions and answers
Foile de odihnă, procurate din contul întreprinderii
Directorul SRL, fiind concomitent şi unicul asociat, a procurat o foaie turistică din contul întreprinderii. Aceste cheltuieli sunt nedeductibile. Se califică acestea ca cheltuieli personale? Se impozitează ca facilitate acordată de către angajator angajatului? Potrivit art. 12 pct. 4) din Codul fiscal, în venitul impozabil se include venitul brut, inclusiv facilităţile acordate de angajator, obţinut de contribuabil din toate sursele într-o anumită perioadă fiscală, cu excepţia deducerilor şi scutirilor, aferente acestui venit, la care are dreptul cont...
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The date of publishing:
09 July /2018 12:12
Domeniu:
Impozitul pe venit | Noutăți
Tags:
foaie de odihnă | facilitate fiscala | angajat | angajatori | impozit pe venit
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