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  • Donațiile în scopuri filantropice și de sponsorizare: 5 condiții pentru deducere
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Practical accounting

iconDonațiile în scopuri filantropice și de sponsorizare: 5 condiții pentru deducere

Care sunt condițiile ce urmează a fi întrunite pentru ca donațiile efectuate în scop de filantropie sau sponsorizare să fie premise spre deducere?
 
Amintim, prin noţiunea de activitate filantropică se înţelege acordarea de ajutor material benevol, imparţial şi necondiţionat sau prestarea de servicii gratuite de către persoane fizice sau juridice pentru o persoană (un grup de persoane), fără a cere în schimb vreo recompensă, plată sau executare a anumitor obligaţii şi fără a obţine vreun profit.


Valeria Sorocean

Valeria Sorocean

Institutions:

Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

26 November /2021 08:01

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Deduceri fiscale

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