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Practical accounting

iconContractul de comodat. Aspecte fiscale și contabile

Întreprinderea, în anul 2018, a luat în comodat un autoturism de la angajatul său și dorește să-i compenseze uzura bunului (art.859 Codul Civil). Cum va fi tratată această compensare pentru angajat din punct de vedere al impunerii cu impozitul pe venit, asigurare medicală și asigurare obligatorie de asistență socială, dar și pentru întreprindere, cheltuielile de reparație a bunului care au fost suportate?


Mariana Voloh

Mariana Voloh

Olga Golban

Olga Golban

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The date of publishing:

18 January /2019 13:44

Catalogul tematic

Mijloace fixe | Obligație fiscală | Persoana fizică | Dare de seamă fiscală | Impozitul pe venit

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