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  • 4. (29.1.7.15) Care este regimul fiscal al ajutoarelor materiale oferite persoanelor terțe de către organizațiile filantropice, care nu sunt angajați ai întreprinderii?
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icon4. (29.1.7.15) Care este regimul fiscal al ajutoarelor materiale oferite persoanelor terțe de către organizațiile filantropice, care nu sunt angajați ai întreprinderii?

În conformitate cu prevederile art. 20 lit. l) din Codul fiscal, ajutoarele primite de la organizații filantropice – fundații și asociații obștești – în conformitate cu prevederile statutului acestor organizații și ale legislației reprezintă surse de venit neimpozabile. Respectiv, în situatia în care, acordarea ajutoarelor de către organizația necomercială se efectuează în conformitate cu prevederile statutului și legislației în vigoare, acestea reprezintă surse de venit neimpozabile pentru beneficiari, iar asociația nu are obligația de a...

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The date of publishing:

19 July /2017 15:40

Catalogul tematic

Persoana fizică | Administrare fiscală | Noutăți fiscale

Tags:

regim fiscal|persoana fizică|ajutor material|organizatie de binefacere

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