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  • (28.6.4.30) Care sunt cerinţele înaintate organizaţiilor necomerciale specificate în art.103 alin.(9/2) al Codului fiscal?
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(28.6.4.30) Care sunt cerinţele înaintate organizaţiilor necomerciale specificate în art.103 alin.(9/2) al Codului fiscal?

 În conformitate cu art.103 alin. (92) al Codului fiscal, TVA nu se aplică mărfurilor şi serviciilor importate sau procurate pe teritoriul Republicii Moldova de către organizaţiile necomerciale care corespund cerinţelor art.52 din Codul fiscal, în scop de construire a instituţiilor de asistenţă socială, precum şi mărfurilor şi serviciilor importate sau procurate pe teritoriul Republicii Moldova de către aceste organizaţii necomerciale pentru necesităţile instituţiilor menţionate.

       Conform art.52 din Codul fiscal, solicitantul scutirii trebuie să deţină certificatul de înregistrare de stat şi certificatul de stat (certificatul de utilitate publică), prevăzut prin Legea Legea nr.86 din 11 iunie 2020 cu privire la organizațiile necomerciale. 

  [Modificare în Baza generalizată a practicii fiscale în temeiul Legii nr. 86 din 11.06.2020]

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

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

10 February /2021 07:53

Catalogul tematic

T.V.A. | Administrare fiscală

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