Questions and answers
Regimul fiscal al donației mijloacelor bănești persoanelor fizice
Care organizații nu dețin obligația de a reține impozitul pe venit din mijloacele bănești donate (ajutoarele acordate) persoanelor fizice-cetățeni? În conformitate cu prevederile art.20 lit.l) din Codul fiscal, ajutoarele primite de la organizaţii filantropice – fundaţii şi asociaţii obşteşti – în conformitate cu prevederile statutului acestor organizaţii şi ale legislaţiei, constituie surse de venituri neimpozabile. Potrivit art.7 alin.(1)-(2) din Legea nr.1420/2002 cu privire la filantropie şi sponsorizare, org...
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The date of publishing:
23 July /2020 08:00
Domeniu:
Impozitul pe venit | Noutăți
Tags:
donatii | mijloace banesti | persoane fizice | monitorul.fisc.md
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