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  • Tratamentul fiscal al plăților pentru studiile profesionale ale salariatului
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Fiscal practice

icon Tratamentul fiscal al plăților pentru studiile profesionale ale salariatului

Angajatorul achită studiile universitare ale salariatului în sumă de 12000 lei. Reprezintă aceste plăți drept facilitate acordată de angajator? Urmează a fi reținute și achitate impozitul pe venit și primele de asigurare obligatorie de asistență medicală? Sunt deductibile aceste cheltuieli? Care condiții urmează a fi întrunite pentru a fi recunoscute la deducere?

Iulia Petrea

Iulia Petrea

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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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The date of publishing:

26 December /2024 14:01

Catalogul tematic

Impozitul pe venit | Asigurare socială de stat | Deduceri fiscale | Asigurare obligatorie de asistenţă medicală

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