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iconBonusurile – cheltuieli deductibile?

În vederea susținerii loialității cumpărătorilor, la atingerea anumitor volumuri de vânzări pe parcursul unei luni calendaristice (trimestru, an), vânzătorul premiază cumpărătorul cu o sumă bănească sub formă de bonus calculat în expresie procentuală din volumul mărfurilor livrate pe parcursul perioadei corespunzătoare. Acest premiu bănesc (bonusul) se atribuie la cheltuieli deductibile în scopuri fiscale?

Galina Șpac

Galina Șpac

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