Poate deduce un PFA diurna la calculul impozitului pe venit?

de Victor Achim la 31 Aug. 2017

2 comentarii

Copierea de continut din prezentul site este supusa regulilor precizate in Termeni si conditii! Click aici.
Prin utilizarea siteului sunteti de acord, in mod implicit cu Termenii si conditiile! Orice abatere de la acestea constituie incalcarea dreptului nostru de autor si va angajeaza raspunderea!

Poate deduce un PFA diurna la calculul impozitului pe venit?

Va oferim mai jos o analiza referitoare la un PFA care desfasoara activitati de inginerie si consultanta tehnica pentru a stabili in ce masura poate acesta sa deduca diurna avand in vedere ca activitatea se desfasoara pe santierele beneficiarilor, iar conditiile de distanta si timp sunt indeplinite.

Iata raspunsul specialistului:

Nu. Conform prevederilor de la art. 68 alin. (4) lit. g) din Codul fiscal, conditiile generale pe care trebuie sa le indeplineasca cheltuielile efectuate in scopul desfasurarii activitatii independente, pentru a putea fi deduse, in functie de natura acestora, sunt:

(…)

"g) sa fie efectuate pentru salariati pe perioada delegarii/detasarii in alta localitate, in tara si in strainatate, in interesul serviciului, reprezentand indemnizatiile platite acestora, precum si cheltuielile de transport si cazare;"

Prin urmare, nu se poate acorda diurna titularului PFA, ci numai salariatilor acestuia, daca acesta are angajati cu contract individual de munca.

Raspuns oferit pentru www.portalcontabilitate.ro de Dana Hristu - Consultant fiscal si expert contabil si auditor financiar

Autor: Victor Achim

Victor Achim s-a alaturat redactiei noastre acum 6 ani. Si-a inceput activitatea in presa in urma cu peste 10 ani si a acoperit de-a lungul anilor domenii precum TVA, taxe si impozite si contributii sociale.

Ti-a placut acest articol?
Recomanda-l prietenilor:

Va place acest articol?
Dati o nota de la 1 la 5!

Rating:

Nota: 4.5 din 2 voturi

Comentarii 2 comentariiAdauga comentariul tau

Teernebirwems 2018-09-11 14:55:06

Youâ??ll need a little furniture that you just enjoy sitting in so you will want to spend time in your garden. State Department and also anyRussian wanting a U."Locate your queen mattress right now, by shopping local retailers in your area or perhaps on-line.Bet365 are 1 of the most established on the web gaming businesses offering sportsbooks, poker, casino games, Cheap Jerseys From China,Cheap Jerseys,Wholesale Jerseys Free Shipping, and bingo, as nicely as video streams on sporting events. One trap mesomorphs easily fall into is the mindset that because they can skip workouts or eat pizza without any visible effect, it is having no effect on their bodies at all. It delivers unique services at your beck and call. "Neither action will helpthe U.A lot of active adults have a deep fear of all things to do with the computer. Allow them access to printable coupons or limited time provides, that happen to be just to your followers. Use this website as your guide by going to http://www. Also, drink a lot of water and try to stop eating for the day about 3 hours before your bedtime.Interpersonal media internet marketing provides a reputation for getting an incredibly sophisticated promotion strategy, but this is untrue.Visit my site??http://www.cheapnfljerseyswholesalechina.com/

RichardUntob 2018-08-27 12:42:06

Brown leads a state of almost 40 million people with a GDP greater than France, and has been a clean energy champion since he first became California governor in 1975.Blog Traffic Tip 2: Social NetworkingThe 2 most accepted sites to submit through, by all means, are Facebook and Twitter. Nowaday whenever we get a chance to visit any industrial estate we will definitely find the heartbreaking situation there.But what about blogging for traffic if you donâ??t possess your personal blog?It is not necessary to spend hundreds of dollars developing your own blog.People and Us Weekly said guests at the wedding included Aniston's "Friends" costar Lisa Kudrow, comedians Ellen DeGeneres and Chelsea Handler, TV's "America's Got Talent" judge Howard Stern and British actress Emily Blunt.It works on the theory that your body does not know how â??oldâ?? it is in terms of years, but rather operates on a biological clock that directly is affected by the nutrients that you provide it. We never think about the consequence."These streetlamps not only cast light, but also collect data on climate, air quality, information that makes running a city more efficiently, has sensors to detect floods, and can also help emergency responders," Hinkle told Xinhua. Almost all you should do can be open up all the times and additionally erect it in the accurate area. Since many people use it because it is fast and convenient, Cheap NFL Jerseys, there will be little originality. journal JAMA Pediatrics,Wholesale Jerseys Free Shipping, found that the measles vaccination rate among the exposed population where secondary cases occurred in California, Arizona and Illinois is between 50 and 86 percent, far below the 96 to 99 percent necessary to create a herd immunity effect.As the device provider,Cheap Soccer Jerseys Free Shipping, Huawei also took part in an elearning program initiated by the Gauteng Department of Education in 2014.Visit my site??http://www.wholesalenfljerseysnike.us.com/

Alte articole similare pentru fiecare cuvant
click pe cuvantul dorit