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Tratamentul fiscal va fi acelaşi pentru toate instituţiile de învăţământ

Veniturile obţinute de către instituţiile de învăţământ din procesul de instruire şi educaţie vor fi scutite de impozitul pe venit, transmite IPN cu referire la proiectul politicii bugetar-fiscale şi vamale pe anul 2015, aprobată de Guvern. Tratamentul fiscal va fi acelaşi pentru toate instituţiile de învăţământ, atât cele publice, cât şi cele private. Veniturile care nu ţin de procesul instructiv-educativ vor avea un regim de impozitare similar celui aplicat altor agenţi economici cu activităţi similare. Este vorba de veniturile din darea în locaţiune a unor spaţii, de prestare a unor activităţi de producţie, a serviciilor de calcul şi altor activităţi. Aceeaşi abordare va fi aplicată şi pentru scutirea de TVA, adică aceasta va viza doar serviciile şi mărfurile ce se referă la procesul de învăţământ.

via | ipn.md

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

08 April /2015 13:15

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