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Este deja august si incepi sa numeri zilele petrecute la birou. Cat timp mai ai pana ce ai sa te imbarci in avion si ai sa petreci serile acelea relaxante pe o terasa, langa mare?
Probabil te-ai intrebat deja, in anticiparea acestor ganduri, daca in calitate de antreprenor ai putea sa-ti decontezi cheltuielile de concediu prin intermediul firmei.
Pentru a putea raspunde la aceasta intrebare, va trebui sa realizam o prima distinctie importanta:
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Cheltuielile societatii nu trebuie sa se confunde cu cheltuielile tale personale!
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Esti atat antreprenor, cat si salariat:
Art 76 alin (4) din Codul fiscal care face referire la veniturile din salarii, prevede:
Contravaloarea serviciilor turistice si/sau de tratament, inclusiv transportul, pe perioada concediului, pentru angajatii proprii si membrii de familie ai acestora, acordate de angajator, astfel cum este prevazut in contractual de munca, regulamentul intern, sau primite in baza unor legi special din buget, este neimpozabila, in masura in care valoarea totala a acestora nu depaseste intr-un an fiscal, pentru fiecare angajat, nivelul unui castig salarial mediu brut utilizat la fundamentarea bugetului asigurarilor sociale de stat pe anul in care au fost acordate.
Asadar, pentru a nu fi considerat venit asimilat salariilor , aceste cheltuieli trebuie prevazute in contractul de munca sau in regulamentul intern.
De asemenea, este important sa prezinti documentele justificative si sa existe cererea de concediu de odihna a salariatului pentru perioada pentru care se deconteaza.
Daca entitatea este platitoare de impozit pe profit , atunci potrivit art. 25, Cod fiscal, alin. (3), cheltuielile privind contravaloarea serviciilor turistice si/sau de tratament, inclusiv transportul, acordate de angajator pentru salariatii proprii si membrii lor de familie reprezinta cheltuielile sociale, deductibile in limita unei cote de pana la 5%, aplicata asupra valorii cheltuielilor cu salariile personalului.
In cazul in care sumele decontate salariatilor sunt acordate fara respectarea conditiilor prevazute de lege ( de exemplu sumele depășesc limita legală, sumele decontate fără ca acest beneficiu salarial să fie prevăzut în contractul de muncă sau regulamentul intern, sumele decontate pentru servicii turistice în afara perioadei de concediu de odihna, etc.), atunci aceste sume reprezinta avantaje salariale impozabile conform art. 76, alin. (3) lit. b) din Codul fiscal si se includ in baza de calcul a contributiilor sociale.
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