Questions and answers
Privind deducerea în scopuri fiscale a cheltuielilor de instruire şi de deplasare
Entitatea „V” SRL a trimis la cursuri de perfecționare în Olanda un veterinar care este angajat prin cumul la ferma de vaci a entității. La ferma respectivă vitele au fost importate anterior din Olanda. Urmează de stabilit dacă cheltuielile pentru instruire şi de deplasare la cursuri în Olanda a angajatului respectiv pot fi deduse în scopuri fiscale? În conformitate cu prevederile art. 267 din Codul muncii, munca prin cumul reprezintă îndeplinirea de către salariat, pe lângă munca de bază, a unei alte munci, permanente sau temporare, în afara orelor de progr...
Monitorul fiscal FISC.md Nr.39 2017
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The date of publishing:
25 August /2017 11:54
Domeniu:
Administrare fiscală | Legislație fiscală | Deduceri fiscale | Cheltuielile bugetare
Tags:
deducere | cheltuieli | contract | entitate | perfectionare
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