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Kas MTÜ poolt mälestuspingi püstitamiseks kogutud annetuste raha on tulumaksuvaba või tekib maksukohustus?

Published on: Published in: Veebipäringud

MTÜ (ei kuulu tulumaksusoodustusega nimekirja) soovib panna oma auliikmele mälestuspingi ja kogume selleks raha nii eraisikutelt kui asutustelt. Kas kogutud raha on tulumaksuvaba või tekib maksukohustus?

Vallaste ja Partnerid Blog

Vastus:

Eestis võib juriidilisel isikul maksukohustus tekkida ainult väljamaksete korral. Juriidilisele isikule laekuv raha on alati maksuvaba, sõltumata juriidilise isiku liigist või muudest asjaoludest.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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