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  • Finanţările obținute de ONC sub formă de sponsorizare, donaţie filantropică și alte finanţări: aspecte juridice și contabile
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Practical accounting

iconFinanţările obținute de ONC sub formă de sponsorizare, donaţie filantropică și alte finanţări: aspecte juridice și contabile

Încheierea contractelor de sponsorizare, de donaţie filantropică, precum şi de alte finanțări, inclusiv alocaţii de la instituții bugetare,este deja în sine o realizare pentru beneficiarul acestora. Totodată, îndeplinirea condițiilor contractuale, de rând cu cele statutare, precum şi îndeplinirea cerințelor legislației în vigoare, au o mare influență asupra regimului fiscal privind scutirea de plata impozitului pe venit, dar şi privind obligațiunea de aplicarea TVA referitor la operațiunile ce țin de obținerea finanțărilor de către...

Natalia Ţiriulnicova

Natalia Ţiriulnicova

Marcela Dima

Marcela Dima

Monitorul fiscal FISC.md nr.4(67) 2021

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The date of publishing:

03 June /2021 08:02

Catalogul tematic

Contabilitate | Noutăți

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Contabilitate | donatie | sponsorizare | ONC

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