Abuzul ANAF pe tichete cadou acordate terților s-a rezolvat prin amnistie fiscală. Legea 43/2023 a fost publicată în Monitorul oficial. Pentru ca toată lumea să înțeleagă speța, consultantul fiscal Adrian Bența a venit cu exemplul Cașcavalul SRL și Magazinul de alimente SRL.
Adrian Benta – consultantFoto: StartupCafe.ro
“O societate CAȘCAVALUL SRL produce un bun, cum ar fi spre exemplu cașcaval. Aceasta vinde cașcavalul către societatea MAGAZINUL DE ALIMENTE SRL. Ambele societăți sunt persoane juridice române. Societatea CAȘCAVALUL SRL a acordat până la data de 31 decembrie 2020 tichete cadou către salariații societății MAGAZINUL DE ALIMENTE SRL”, spune el.
Scopul este unul foarte clar de a stimula vânzările de cașcaval, iar societatea MAGAZINUL ALIMENTAR SRL știa foarte exact că proprii salariați primesc tichete cadou de la firma furnizoare (o practică răspândită și absolut legală).
„Din punct de vedere fiscal norma de aplicare pentru art. 114 din Codul fiscal a stabilit că la nivelul persoanelor fizice aceste tichete cadou sunt venituri din alte surse pentru care legea nu prevede obligația plății asigurărilor sociale”, afirmă Bența.
- Eventual valoarea tichetelor cadou se cumula cu alte venituri extra salariale ale persoanei fizice și dacă se depășea plafonul de 12 salarii minime brute într-un an, la nivelul persoanei fizice, deci nu la nivelul societăților, apărea obligația declarării și plății…
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