Are expenses with the specialized knowledge improvement of the management deductible
Corporate Fiscal Consulting Q&A
Stare: În vigoare
Dată răspuns: 1 Martie 2020, stare legală neschimbată
ÎNTREBARE
The company is profit tax payer and the management decides to pay for one of its members the steering committee specialized courses in the financial field organized in Romania by an entity accredited from abroad. The duration of the program is 24 months.
Is this expense deductible or non-deductible when computing profit tax? If yes, under what conditions?
RĂSPUNS
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