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Revizuirea normelor privind delegarea personalului: principalele modificări
În conformitate cu prevederile art.24 alin.(1) din Codul fiscal, se permite deducerea cheltuielilor ordinare şi necesare, achitate sau suportate de contribuabil pe parcursul perioadei fiscale, exclusiv în cadrul activităţii de întreprinzător. Potrivit prevederilor alin.(3) al aceluiaşi articol, deducerea cheltuielilor de delegaţii ale agenţilor economici se permite în limitele stabilite de Guvern. Totodată, conform pct.54 din Regulamentul cu privire la determinarea obligaţiilor fiscale aferente impozitu...
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The date of publishing:
20 February /2024 08:00
Catalogul tematic
Administrare fiscală | Noutăți
Tags:
activitatea de întreprinzător | delegare | contribuabili | Cod fiscal
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