Questions and answers
Se permite deducerea, în scopuri fiscale, a cheltuielilor pentru asigurarea sănătății angajatului detașat peste hotare?
În conformitate cu prevederile art. 24 alin. (1) din Codul fiscal, se permite deducerea cheltuielilor ordinare si necesare, achitate sau suportate de contribuabil pe parcursul anului fiscal, exclusiv în cadrul activității de întreprinzător. Potrivit art. 24 alin. (3) din Codul fiscal, deducerea cheltuielilor de delegații şi de asigurare a agenților economici se permite în limitele stabilite de Guvern. Limitele cheltuielilor de asigurare ale agenților economici şi persoanelor fizice care practică activitatea de întreprinzător, permise la deducere ca...
Monitorul fiscal FISC.md Nr.2 2011
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
24 April /2013 12:18
Domeniu:
Impozitul pe venit | Deduceri fiscale
Tags:
impozit pe venit
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