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  • Aplicarea prevederilor art. 21 alin. (6) din CF în cazul în care fondatorul întreprinderii este și salariat al companiei
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iconAplicarea prevederilor art. 21 alin. (6) din CF în cazul în care fondatorul întreprinderii este și salariat al companiei

Compania „X” acordă un împrumut fără dobândă către fondator care este și salariat al acestei companii. Lunar, compania calculează dobândă ratată ca facilitate acordată de patron în temeiul art. 19 lit. d) din Codul fiscal (în continuare – CF). Are obligația compania de a efectua ajustarea

Iulia Melnic

Iulia Melnic

Monitorul fiscal FISC.md nr.5 (89) 2024

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

07 August /2024 08:00

Catalogul tematic

Noutăți fiscale | Salarizare | Control fiscal

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