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  • Despre obligația de ajustare, în scopuri fiscale, a veniturilor și cheltuielilor în Declarația cu privire la impozitul pe venit
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iconDespre obligația de ajustare, în scopuri fiscale, a veniturilor și cheltuielilor în Declarația cu privire la impozitul pe venit

În ce cazuri apare necesitatea ajustării în scopuri fiscale a veniturilor și cheltuielilor în Declarația cu privire la impozitul pe venit (forma VEN12) suportate de către o organizație necomercială? Conform art. 5 pct. 14) din CF, organizația necomercială este persoana juridică a cărei activitate nu are drept scop obținerea venitului şi care nu foloseşte vreo parte din proprietate sau din venit în interesele vreunui membru al organizației, ale unui fondator sau ale unei persoane particulare.

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md Nr.38 2017

Institutions:

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.
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:

13 July /2017 15:30

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Impozitul pe venit | Persoană juridică

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