Regimul fiscal al organizațiilor nonprofit
Numărul 2, februarie 2020 » Fiscalitate
Rezumat: Considering the obligation of non-profit organisations to declare the corporate tax every year and taking into account that, nowadays, numerous entities of this type have a taxable income besides the nontaxable one, it is necessary that we apply the special tax rules correctly, that we follow the tax result calculation steps set out by the Methodological norms for the application of the Fiscal Code and that we are acquainted with the declarative obligations. In addition, if the non-profit organisation registers for tax deductions and it receives a sponsorship, the tax payer making the sponsorship can subtract the related amount from the corporate tax.
Termeni-cheie:
organizație nonprofit; venituri neimpozabile; activitate economică; venituri impozabile; rezultat fiscal
Clasificare JEL: K34, L31 | Pagini: 58-66
Statistică:
vizualizări rezumat 275 |
descărcări PDF 2907 |
vizualizări PDF 45
(Copyright foto: 123RF Stock Photo)