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  • Regimul fiscal al cadourilor oferite angajaților cu ocazia sărbătorilor de iarnă
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Practical accounting

iconRegimul fiscal al cadourilor oferite angajaților cu ocazia sărbătorilor de iarnă

În ajunul Anului Nou, cu ocazia sărbătorilor de iarnă, unii angajatori oferă salarialilor cadouri în formă nemonetară. Care este regimul fiscal al acestor cadouri? Se calculează din valoarea acestora primele de asigurare obligatorie de asistență medicală și contribuții de asigurări sociale? Se permit la deducere în scopuri fiscale cheltuielile angajatorului aferente cadourilor menționate? Care este modul de declarare a veniturilor sub formă de cadouri acordate, a impozitului și a primelor medicale  reținute? 


Ion Chitoroagă

Ion Chitoroagă

Parascovia Cebotarenco

Parascovia Cebotarenco

Institutions:

Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat

„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:

23 December /2021 10:19

Catalogul tematic

IPC21 | Dare de seamă fiscală | Asigurare obligatorie de asistenţă medicală | Asigurare socială de stat | Impozitul pe venit

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