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  • 7. (29.1.7.5) Care este modalitatea de impozitare a ajutorului bănesc primit de persoanele fizice de la asociațiile obștești?
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icon7. (29.1.7.5) Care este modalitatea de impozitare a ajutorului bănesc primit de persoanele fizice de la asociațiile obștești?

În cazul în care ajutoarelesunt oferite în conformitate cu statutul asociației obștești filantropice, ele reprezintă venit neimpozabil, în conformitate cu art. 20 lit. l) din Codul fiscal. În cazul în care statutul organizației nu prevede acordarea ajutoarelor, aceste venituri se califică drept impozabile, în conformitate cu art. 18 din Codul fiscal și potrivit prevederilor art. 90 alin. (1) din Codul fiscal entitatea reține în prealabil 7% din plățile efectuate în folosul persoanei fizice.

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The date of publishing:

19 July /2017 18:53

Catalogul tematic

Impozitul pe venit | Persoana fizică | Administrare fiscală | Noutăți fiscale

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Codul fiscal|venit neimpozabil

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