Questions and answers
Cum urmează a fi reflectate în Declaraţia cu privire la impozitul pe venit, donaţiile şi sponsorizările în formă bănească, efectuate în scopuri filantropice şi donaţiile efectuate în adresa persoanelor fizice şi organizaţiilor comerciale?
Potrivit pct. 10 din Regulamentul cu privire la modul de confirmare a donaţiilor pentru scopuri filantropice şi/sau de sponsorizare, aprobat prin HG RM nr. 489 din 04.05.1998, organizaţiile care acordă ajutor de binefacere sau sponsorizare şi organizaţiile care beneficiază de ajutor filantropic sau sponsorizare, după expirarea anului fiscal urmează să prezinte dări de seamă în organul fiscal teritorial despre sumele acordate şi utilizarea lor. Potrivit art. 42 alin. (3) din CF, persoana care face o donaţie sub formă de mijloace băneşti se consideră drept p...
Monitorul fiscal FISC.md Nr.20 2014
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
10 July /2014 16:49
Domeniu:
Impozitul pe venit
Tags:
donatie | scopuri filantropice | persoane fizice | impozit pe venit
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