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Умови, за яких неприбуткові благодійні організації не оподатковують податком на прибуток позитивне значення курсових різниць - iLaw

Notice: Undefined variable: offset in /home/ilaw/public_html/templates/ilaw_2/index.php on line 92
24 сентября 2017

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Погода в Киеве:
Курс валют НБУ: 1$ = 24,95 UAH

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Вторник, 22 Март 2016 09:14

Умови, за яких неприбуткові благодійні організації не оподатковують податком на прибуток позитивне значення курсових різниць

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Доходи (прибутки) неприбуткової благодійної організації, внесеної до реєстру неприбуткових установ, організацій, повинні використовуються виключно для фінансування видатків на утримання такої неприбуткової організації, реалізації мети (цілей, завдань) та напрямів діяльності, визначених її установчими документами.

Внесені до Реєстру неприбуткових установ, організацій благодійні організації не сплачують податок на прибуток з будь-яких доходів, отриманих від статутної діяльності, у тому числі, отриманий у вигляді позитивного значення курсових різниць від перерахунку іноземної валюти, за умови, що такі доходи (прибутки) використовуються такою неприбутковою організацією виключно для фінансування видатків на утримання такої неприбуткової організації, реалізації мети (цілей, завдань) та напрямів діяльності, визначених її установчими документами.

Зазначена норма визначена ст. 133 Податкового кодексу України та роз’яснена листом ДФС України від 18.02.2016 р. N 3624/6/99-99-19-02-02-15.

 

За матеріалами : Головне управління ДФС у Запорізькій області

Джерело : iLaw

Прочитано 168 раз Последнее изменение Вторник, 22 Март 2016 09:28

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