Non-commercial organizations
Regimul fiscal aferent organizaţiilor necomerciale. Prezentarea ONG17 pentru anul 2023
Organizația necomercială (în continuare ON) este persoana juridică a cărei activitate nu are drept scop obținerea venitului şi care nu folosește vreo parte din proprietate sau din venit în interesele vreunui membru al organizației, ale unui fondator sau ale unei persoane particulare (art.5 pct.14) CF). În sensul aplicării impozitului pe venit, la ON se referă organizațiile specificate la art.52 alin.(1), înregistrate în conformitate cu legislaţia în vigoare. În conformitate cu prevederile...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
11 March /2024 10:00
Tags:
organizaţiile necomerciale | ONG | regim fiscal
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