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Subtilitățile prezentării Declarației cu privire la impozitul pe venit de către organizațiile necomerciale (forma ONG17) pentru 2018
În conformitate cu prevederile art. 5 pct. 14) din Codul fiscal, organizație necomercială este persoana juridică a cărei activitate nu are drept scop obținerea venitului şi care nu folosește vreo parte din proprietate sau din venit în interesele vreunui membru al organizației, ale unui fondator sau ale unei persoane particulare. Art.52 din Codul fiscal specifică organizațiile necomerciale ce beneficiază de regimul fiscal facilitar la impozitul pe venit, și anume: asociaţia obştească – conform Legii nr.837-XIII din 17 mai 1996 cu privire la asociaţ...
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The date of publishing:
14 March /2019 11:44
Domeniu:
Impozitul pe venit | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Noutăți fiscale
Tags:
impozit pe venit | organizatii necomerciale | Cod fiscal | declaraţia | venit | ONG17
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