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  • Studiile profesionale ale angajaților, acordarea burselor private, organizarea instruirii ucenicilor (învățământ dual): consecințe fiscale
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iconStudiile profesionale ale angajaților, acordarea burselor private, organizarea instruirii ucenicilor (învățământ dual): consecințe fiscale

Angajatorul este în drept să deducă cheltuielile pentru studiile profesionale/de perfecţionare profesională, suportate în folosul angajaţilor pe parcursul perioadei fiscale, cu condiţia că asemenea cheltuieli sunt suportate exclusiv în cadrul activităţii de întreprinzător şi că se ţine cont de necesitatea acestor studii/perfecţionări pentru categoria şi specificul de activitate a angajaţilor.

Jana Griciuc

Jana Griciuc

Monitorul fiscal FISC.md nr.6 (76) 2022

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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17 October /2022 11:49

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