Questions and answers
Impozitarea plăților acordate foștilor angajați
După încheierea anului calendaristic, entitatea a acordat atât angajaților, cât și foștilor angajați (proporțional perioadelor lucrate) premii aferente rezultatelor activității anului precedent. Cum urmează a fi supuse impozitării plățile acordate foștilor angajați? Constituie oare aceste plăți drept bază de a calcula și reține primele de asigurare obligatorie de asistență medicală? În conformitate cu prevederile art. art. 90 alin. (2)-(3) din CF, contribuabilii specificați la alin. (1) al aceluiași articol, au obligația de a reține în prealabil, ca parte a impozitu...
Monitorul fiscal FISC.md Nr. 3 (58) 2020
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The date of publishing:
06 April /2020 08:14
Catalogul tematic
Administrare fiscală | Legislație fiscală | Asigurare obligatorie de asistenţă medicală | Persoana fizică
Tags:
impozitare | angajati | asistenţă medicală | asigurare obligatorie | contribuabil
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