Questions and answers
Care este modalitatea de beneficiere de scutire de la impozitul pe venit a organizaţiilor necomerciale (ONG)?
În temeiul art. 52 alin. (4) din Codul Fiscal, dreptul la scutirea de plata impozitului pe venit se realizează prin cererea depusă de către organizaţia necomercială la organul teritorial al Serviciul Fiscal de Stat. Perioada de scutire începe cu perioada fiscală de la data înregistrării organizaţiei necomerciale în conformitate cu art. 121 alin. (2), dacă cererea privind scutirea de plata impozitului pe venit a fost depusă pînă la data de 31 decembrie al anului fiscal de gestiune. Astfel, în baza explicațiilor Ministerului Finanțelor, pentru a putea ben...
Monitorul fiscal FISC.md Nr.16 2013
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
07 November /2013 14:14
Domeniu:
Impozitul pe venit
Tags:
scutire la impozit | impozit pe venit | ONG
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