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Maria Ratcov

auditor, director Modern Audit SRL
Particularități aferente taxei pe valoarea adăugată în activitatea ONG-urilor

iconParticularități aferente taxei pe valoarea adăugată în activitatea ONG-urilor

Acest articol este destinat administratorilor și contabililor din sectorul organizațiilor non-guvernamentale (în continuare ONG), care nu au scopul obținerii profiturilor, dar înregistrează venituri din activități economice, efectuează import de servicii sau anumite procurări. Actualmente, Codul fiscal (CF) aprobat prin Legea nr. 1163-XIII din 24.04.1997 cu modificările ulterioare nu conține pentru organizațiile non-guvernamentale anumite prevederi sau facilități speciale aferente modului de înregistrare, declarare sau calculare a taxei pe valoarea adăugată (în continuare – TVA).

02 April /2020 07:30

Maria Ratcov

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