Non-commercial organizations
Urmează a fi calificată Asociația Proprietarilor de Garaje drept organizație necomercială?
Regimul fiscal de impozitare a venitului organizațiilor necomerciale este stabilit de art. 52 din Codul fiscal. La organizaţii necomerciale, potrivit art. 52 alin. (1) lit.a)-b) din Cod sunt atribuite organizaţiile înregistrate în conformitate cu legislaţia în vigoare și anume: a) asociaţia obştească – conform Legii nr.86/2020 cu privire la organizaţiile necomerciale; a1) asociaţia de coproprietari în condominiu – conform Legii nr.187/2022 cu privire la condominiu; b) fundaţia – co...
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The date of publishing:
09 July /2024 08:00
Catalogul tematic
Noutăți fiscale
Tags:
organizatii necomerciale | abateri de la legislație | regim fiscal | Asociația | Cod fiscal
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