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  • Plățile efectuate în folosul angajaților. Caracterul ordinar și necesar
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Fiscal practice

iconPlățile efectuate în folosul angajaților. Caracterul ordinar și necesar

Urmează a fi confirmat caracterul ordinar si necesar al plăților efectuate în folosul angajaților aferent cărora au fost calculate toate impozitele salariale pentru recunoașterea la deducere a acestora?
 
Prin Legea nr.171/2019 cu privire la modificarea unor acte legislative, art.24 din Codul fiscal a fost completat cu un alineat (192), care a avut drept scop permiterea la deducere a cheltuielilor suportate şi determinate de angajator pentru orice plăţi efectuate în folosul angajatului, în raport cu care au fost calculate...

Iulia Petrea

Iulia Petrea

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The date of publishing:

24 May /2021 11:56

Catalogul tematic

Deduceri fiscale | Noutăți | Asigurare obligatorie de asistenţă medicală | Asigurare socială de stat | Impozitul pe venit

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