Questions and answers
Când instituţiile de învăţământ pot deveni plătitori de TVA
Colegiul agroindustrial este instituţie publică, sursa de finanţare fiind bugetul de stat. Dispunem de 210 ha de teren agricol, înregistrăm încasări de la realizarea producției agricole, taxei de studii și cazare, care sunt vărsate în Bugetul de Stat și utilizate ulterior pentru finanțarea procesului de studii conform bugetului aprobat. E obligatorie înregistrarea instituției ca subiect al impunerii cu T.V.A. și a impozitului pe venit? Art.103 alin. (l) pct. 5) din CF reglementează expres scutirea de TVA fără drept de deducere pe...
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The date of publishing:
21 June /2018 08:59
Domeniu:
T.V.A. | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Deduceri fiscale | Scutirea de TVA
Tags:
deducere | institutie de invatamint | Cod fiscal | TVA | scutire
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