Non-commercial organizations
Regimul fiscal al donațiilor efectuate către cultele religioase
Regimul fiscal de impunere al venitului organizațiilor necomerciale (ONC) este stabilit de art. 52 din Codul fiscal. Totodată, menționăm că ONC conform art.5 pct.14) din CF, 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 unui membru al organizației, ale unui fondator sau ale unei persoane particulare. Concomitent, la fel ca ONC, asociaţia obştească și fundaţia înregistrate conform Legii nr.86/2020 cu p...
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The date of publishing:
30 June /2023 08:00
Catalogul tematic
Evidenţa fiscală
Tags:
donatii | culte religioase | regim fiscal
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