Fiscal practice
Serviciile acordate sub forma unor cursuri de perfecționare a cunoștințelor profesionale vs TVA
În conformitate cu prevederile art.103 alin.(1) pct.5) din Codul fiscal, se scutesc de T.V.A. fără drept de deducere mărfurile, serviciile instituţiilor de învăţămînt publice şi private, legate de desfăşurarea nemijlocită a procesului de învăţământ conform Codului educaţiei; serviciile de instruire a copiilor şi adolescenţilor în cercuri, secţii, studiouri; serviciile prestate copiilor şi adolescenţilor cu folosirea instalaţiilor sportive; serviciile legate de întreţinerea copiilor în instituţii preşcolare; serviciile...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
03 July /2024 08:00
Catalogul tematic
Declarație TVA | Noutăți fiscale
Tags:
instituțiile de învățământ | adolescenti | copii | perfectionare | curs
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