Fiscal practice
Tratamentul fiscal aplicabil sumei cashback-ului returnat pe cardul clienților
Conform prevederilor Codului fiscal nr.1663/1997: – campanie promoţională – modalitate de promovare a vânzărilor prin organizarea de concursuri, jocuri, loterii anunţate public şi desfăşurate pe o perioadă de timp limitată, cu acordarea de cadouri, premii, câştiguri (art.5 pct.38)); – câştiguri – veniturile brute obţinute de la jocurile de noroc, loterii şi de la campaniile promoţionale, atât în formă monetară, cât şi nemonetară. În scopul aplicării acestei noţiuni, câştigul de l...
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The date of publishing:
22 January /2020 08:01
Catalogul tematic
Noutăți | Impozitul pe venit
Tags:
cash | cîștig | jocuri de noroc | monitorul.fisc.md
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