Generalizări privind raportarea fiscală în organizațiile necomerciale

Abstract. In the Republic of Moldova, the tax system of non-profit organizations is not separate from that of agents engaged in entrepreneurial activity, which leads to misinterpretations and many unresolved issues. The tax regime of non-profit organizations is deficient and does not meet their needs. Accurate financial statements can be obtained by correctly calculating and reporting taxes and fees. International practice with specific tax systems for non-profit organizations is welcome to use in our country. The tax issues of non-profit organizations refer to the calculation and declaration of income tax, value added tax, as well as tax obligations calculated as a result of concluding service contracts with residents and non-residents of the Republic of Moldova.