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  • Tratamentul fiscal aplicabil sumei cashback-ului returnat pe cardul clienților
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Fiscal practice

iconTratamentul fiscal aplicabil sumei cashback-ului returnat pe cardul clienților

Conform prevederilor Codului fiscal nr.1663/1997:
– campanie promoţională – modalitate de promovare a vânzărilor prin organizarea de concursuri, jocuri, loterii anunţate public şi desfăşurate pe o perioadă de timp limitată, cu acordarea de cadouri, premii, câştiguri (art.5 pct.38));
– câştiguri – veniturile brute obţinute de la jocurile de noroc, loterii şi de la campaniile promoţionale, atât în formă monetară, cât şi nemonetară. În scopul aplicării acestei noţiuni, câştigul de la jocurile de noroc realizat în cazinouri sau...

Iulia Petrea

Iulia Petrea

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22 January /2020 08:01

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