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  • 2. (29.5.5) Dacă organizaţia necomercială este scutită de plata impozitului pe venit, aceasta are obligaţia de prezentare a Declaraţiei cu privire la impozitul pe venit?
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2. (29.5.5) Dacă organizaţia necomercială este scutită de plata impozitului pe venit, aceasta are obligaţia de prezentare a Declaraţiei cu privire la impozitul pe venit?

În conformitate cu prevederile art. 83 alin. (2) lit. c) din Codul fiscal, persoanele juridice rezidente, inclusiv cele specificate la art.511–513, cu excepţia autorităţilor publice şi instituţiilor publice, indiferent de prezenţa obligaţiei privind achitarea impozitului sînt obligate să prezinte Declaraţia cu privire la impozitul pe venit. Astfel, organizaţia necomercială în calitate de persoană juridică are obligaţia de a prezenta Declaraţia cu privire la impozitul pe venit.

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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:

24 March /2017 11:49

Catalogul tematic

Impozitul pe venit | Legislație fiscală

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