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Regimul de impozitare a indemnizațiilor acordate membrilor Consiliilor de administrare
Care este regimul de impozitare a indemnizațiilor acordate membrilor Consiliilor de administrare pentru participarea la ședințele de lucru? Constituie bază de calcul al primelor de asigurare obligatorie de asistență medicală? Are dreptul persoana la utilizarea scutirilor personale? Cum urmează a fi reflectate aceste plăți în Dările de seamă Forma IPC și IALS? Indemnizațiile pentru participarea la ședințele Consiliului nu sunt specificate ca surse de venit neimpozabile la art. 20 din Codul fiscal (CF). Prin...
Monitorul fiscal FISC.md nr.3 (73) 2022
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
12 April /2022 08:05
Domeniu:
Impozitul pe venit | Administrare fiscală | Asigurare socială de stat | Dare de seamă fiscală | Asigurare obligatorie de asistenţă medicală | IPC21
Tags:
ials21 | IPC21 | impozit pe venit | consiliu de administrare | scutire | asigurare medicala
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