Non-commercial organizations
Impozitarea organizațiilor necomerciale
În conformitate cu prevederile art.5 pct.14) din Codul fiscal, organizaţie necomercială reprezintă persoană juridică a cărei activitate nu are drept scop obţinerea venitului şi care nu foloseşte vreo parte din proprietate sau din venit în interesele vreunui membru al organizaţiei, ale unui fondator sau ale unei persoane particulare. La organizaţii necomerciale, conform art.52 alin.(1) din CF, sunt atribuite: – asociaţia obştească – asociaţia de coproprietari în condominiu – fundaţia – organizaţia rel...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
10 February /2020 08:00
Catalogul tematic
Legislație fiscală | Noutăți | Impozitul pe venit
Tags:
organizatii necomerciale | impozit pe venit | monitorul.fisc.md
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