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Ghid privind regimul fiscal aferent veniturilor organizațiilor necomerciale
Organizaţia necomercială reprezintă o persoană 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 organizaţiei, ale unui fondator sau ale unei persoane particulare.
În funcţie de caracterul activităţii, organizaţiile necomerciale se împart în organizaţii ce urmăresc beneficiul public şi organizaţii ce urmăresc beneficiul mutual.
Serviciul Fiscal de Stat a elaborat Ghidul privind regimul fiscal aferent veniturilor organizațiilor necomerciale, care poate fi consultat aici.
Totodată, vă recomandăm să consultați aspecte practice ce vizează ONG-urile în rubrica dedicată aici.
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The date of publishing:
15 April /2025 15:29
Catalogul tematic
ONG17
Tags:
ONG | Contabilitate | regim fiscal
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