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  • Obligațiile fiscale aferente primelor de asigurare facultativă de asistență medicală
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iconObligațiile fiscale aferente primelor de asigurare facultativă de asistență medicală

Pe parcursul anului fiscal 2020 și 2021, compania a acordat salariaților săi prime de asigurare facultativă de asistență medicală ale angajatului. Care este mecanismul de calculare a cuantumului de 50% din prima de asigurare obligatorie de asistenţă medicală calculată în sumă fixă în valoare absolută și care se admite spre deducere și ce obligații fiscale rezultă în cazul în care suma asigurată depășește cuantumul stabilit de 50% conform legislației în vigoare?


Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md nr.4(67) 2021

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.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

07 June /2021 08:05

Catalogul tematic

Obligație fiscală | Deduceri fiscale | Asigurare obligatorie de asistenţă medicală | Administrare fiscală | Impozitul pe venit

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