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  • Valoarea tichetelor de masă acordate angajaților: consecințe fiscale și reflectarea acestora în Declarația forma IPC21. Studiu de caz
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iconValoarea tichetelor de masă acordate angajaților: consecințe fiscale și reflectarea acestora în Declarația forma IPC21. Studiu de caz

Este în drept întreprinderea să ofere angajaților săi tichete de masă, la o valoare nominală diferențiată pentru fiecare lucrător, în funcție de orele de muncă, munca pe schimburi (ture de noapte) etc.? În cazul în care întreprinderea angajează ocazional (la necesitate, în funcție de volumul de producere) lucrători în baza contractelor civile de prestări servicii, poate să le ofere tichete de masă?

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md nr.3 (80) 2023

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„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:

12 April /2023 08:02

Catalogul tematic

Noutăți fiscale | Impozitul pe venit | Tichet de masă | IPC21

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