{"id":363,"date":"2026-09-15T17:59:28","date_gmt":"2026-09-15T17:59:28","guid":{"rendered":"https:\/\/deklarat.eu\/?p=363"},"modified":"2026-09-18T19:08:19","modified_gmt":"2026-09-18T19:08:19","slug":"impozit-de-12-pe-scolile-private-cine-plateste","status":"publish","type":"post","link":"https:\/\/deklarat.eu\/en\/impozit-de-12-pe-scolile-private-cine-plateste\/","title":{"rendered":"Impozit de 12% pe \u0219colile private: cine pl\u0103te\u0219te?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Guvernul Republicii Moldova propune ca, din 2027, institu\u021biile private de \u00eenv\u0103\u021b\u0103m\u00e2nt s\u0103 nu mai beneficieze de scutirea actual\u0103 de impozit pe venit \u0219i s\u0103 aplice cota standard de 12%. Pachetul a fost aprobat de Guvern, dar prevederea trebuie prezentat\u0103 \u00eenc\u0103 drept&nbsp;<strong>propunere legislativ\u0103<\/strong>, nu drept impozit deja aplicat. (<a href=\"https:\/\/mf.gov.md\/ro\/content\/politica-fiscal%C4%83-%C8%99i-vamal%C4%83-pentru-anul-2027-aprobat%C4%83-de-guvern?language=ro&amp;utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">mf.gov.md<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Statul invoc\u0103 un tratament fiscal mai echitabil. Dar echitabil fa\u021b\u0103 de cine? Fa\u021b\u0103 de institu\u021biile care folosesc veniturile \u00een beneficiul fondatorilor sau \u0219i fa\u021b\u0103 de \u0219colile care reinvestesc excedentul \u00een profesori, burse, cl\u0103diri \u0219i educa\u021bia copiilor?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ce se schimb\u0103 \u00een Moldova<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen prezent, institu\u021biile private de \u00eenv\u0103\u021b\u0103m\u00e2nt beneficiaz\u0103 de scutirea prev\u0103zut\u0103 la articolul 51\u00b3 din Codul fiscal pentru venitul ob\u021binut din desf\u0103\u0219urarea nemijlocit\u0103 a procesului de \u00eenv\u0103\u021b\u0103m\u00e2nt. Scutirea nu acoper\u0103 automat serviciile oferite \u00een afara activit\u0103\u021bilor educa\u021bionale eligibile. (<a href=\"https:\/\/www.sfs.md\/ro\/intrebare-baza-de-date-generalizare\/99?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">sfs.md<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Proiectul pentru 2027 elimin\u0103 institu\u021biile private din aceast\u0103 prevedere. Mai mult, le exclude&nbsp;<strong>expres<\/strong>&nbsp;\u0219i de la scutirea prev\u0103zut\u0103 la articolul 52 pentru organiza\u021biile necomerciale. Nota explicativ\u0103 a Guvernului precizeaz\u0103 c\u0103 impozitul de 12% ar urma s\u0103 se aplice inclusiv institu\u021biilor private de \u00eenv\u0103\u021b\u0103m\u00e2nt cu statut nonprofit. (<a href=\"https:\/\/gov.md\/sites\/default\/files\/media\/documents\/sedinte-de-guvern\/2026-09\/NU-599-MF-2026_0.pdf?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">gov.md<\/a>,&nbsp;<a href=\"https:\/\/gov.md\/sites\/default\/files\/media\/documents\/sedinte-de-guvern\/2026-09\/NU-599-MF-2026_0.pdf?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">gov.md<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aici se afl\u0103 problema. Guvernul nu propune doar s\u0103 taxeze institu\u021biile care distribuie profit. Propune s\u0103 elimine scutirea \u0219i pentru cele necomerciale, f\u0103r\u0103 s\u0103 le ofere \u00een proiect o protec\u021bie fiscal\u0103 distinct\u0103 dac\u0103 demonstreaz\u0103 c\u0103 banii se \u00eentorc \u00een educa\u021bie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trebuie \u00eens\u0103 spus corect:&nbsp;<strong>12% nu \u00eenseamn\u0103 12% din toate taxele \u0219colare \u00eencasate de la p\u0103rin\u021bi.<\/strong>&nbsp;Impozitul se calculeaz\u0103 asupra venitului impozabil, potrivit regulilor fiscale privind cheltuielile \u0219i deducerile. A prezenta aceast\u0103 m\u0103sur\u0103 ca pe o tax\u0103 direct\u0103 de 12% din fiecare plat\u0103 f\u0103cut\u0103 de p\u0103rin\u021bi ar fi fals.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Exist\u0103 scutire pentru reinvestire?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Exist\u0103 o facilitate pentru&nbsp;<strong>profitul nedistribuit<\/strong>, dar nu o scutire automat\u0103 pentru orice sum\u0103 reinvestit\u0103 de o \u0219coal\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Proiectul propune prelungirea p\u00e2n\u0103 \u00een 2029 a mecanismului prin care anumite \u00eentreprinderi eligibile pot&nbsp;<strong>am\u00e2na achitarea impozitului<\/strong>&nbsp;aferent profitului p\u00e2n\u0103 c\u00e2nd distribuie dividende sau folosesc profitul pentru acoperirea pierderilor din anii preceden\u021bi. Eligibilitatea depinde, printre altele, de forma juridic\u0103 \u0219i de m\u0103rimea \u00eentreprinderii. (<a href=\"https:\/\/gov.md\/sites\/default\/files\/media\/documents\/sedinte-de-guvern\/2026-09\/NU-599-MF-2026_0.pdf?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">gov.md<\/a>,&nbsp;<a href=\"https:\/\/gov.md\/sites\/default\/files\/media\/documents\/sedinte-de-guvern\/2026-09\/NU-599-MF-2026_0.pdf?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">gov.md<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O \u0219coal\u0103 organizat\u0103 ca societate comercial\u0103 trebuie s\u0103 verifice dac\u0103 \u00eendepline\u0219te aceste condi\u021bii. Pentru o institu\u021bie nonprofit, nu putem presupune c\u0103 facilitatea i se aplic\u0103 numai pentru c\u0103 nu distribuie dividende. \u00cen schimb, \u0219tim sigur ce spune proiectul despre scutirea organiza\u021biilor necomerciale: institu\u021biile private de \u00eenv\u0103\u021b\u0103m\u00e2nt sunt excluse expres.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nici faptul c\u0103 o institu\u021bie reinveste\u0219te excedentul nu transform\u0103 automat fiecare investi\u021bie \u00eentr-o cheltuial\u0103 deductibil\u0103 imediat. Salariile profesorilor, bursele, renov\u0103rile \u0219i cump\u0103rarea unei cl\u0103diri pot avea tratamente fiscale diferite.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A\u0219adar, ambele afirma\u021bii simpliste sunt gre\u0219ite: \u201e\u0219coala reinveste\u0219te tot, deci sigur nu pl\u0103te\u0219te impozit\u201d \u0219i \u201estatul ia 12% din toate taxele achitate de p\u0103rin\u021bi\u201d.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Cum este tratat\u0103 o \u0219coal\u0103 privat\u0103 \u00een Canada<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Canada ofer\u0103 o compara\u021bie util\u0103, dar nu o scutire automat\u0103 pentru orice \u0219coal\u0103 privat\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O institu\u021bie privat\u0103 de \u00eenv\u0103\u021b\u0103m\u00e2nt poate fi organizat\u0103 ca&nbsp;<strong>organism de binefacere \u00eenregistrat<\/strong>, dac\u0103 \u00eendepline\u0219te cerin\u021bele legale privind promovarea educa\u021biei \u0219i beneficiul public. Agen\u021bia fiscal\u0103 canadian\u0103 d\u0103 chiar operarea unei \u0219coli secundare private drept exemplu de scop educa\u021bional care poate sus\u021bine \u00eenregistrarea. Un organism de binefacere \u00eenregistrat este scutit de impozitul pe venit, dar trebuie s\u0103-\u0219i foloseasc\u0103 resursele pentru scopurile caritabile, s\u0103 \u021bin\u0103 eviden\u021be \u0219i s\u0103 prezinte anual declara\u021bia informativ\u0103. (<a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/registering-charitable-qualified-donee-status\/apply-become-registered-charity\/establishing\/charitable-purposes\/short-guide-how-to-write-charitable-purpose\/examples-charitable-purposes.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">canada.ca<\/a>,&nbsp;<a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/about-registered-charities\/what-difference-between-a-registered-charity-a-non-profit-organization.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">canada.ca<\/a>,&nbsp;<a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/registering-charitable-qualified-donee-status\/apply-become-registered-charity\/deciding\/advantages-obligations-becoming-registered-charity.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">canada.ca<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exist\u0103 \u0219i categoria organiza\u021biilor nonprofit care nu sunt organisme de binefacere \u00eenregistrate. Acestea&nbsp;<strong>pot beneficia de scutire<\/strong>&nbsp;dac\u0103 sunt constituite \u0219i administrate pentru scopuri f\u0103r\u0103 profit \u0219i dac\u0103 veniturile nu sunt disponibile pentru beneficiul personal al proprietarilor, membrilor sau ac\u021bionarilor. Nu orice institu\u021bie care scrie \u201enonprofit\u201d \u00een statut ob\u021bine automat acest tratament. (<a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/about-registered-charities\/what-difference-between-a-registered-charity-a-non-profit-organization.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">canada.ca<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen Qu\u00e9bec, Revenu Qu\u00e9bec verific\u0103 dac\u0103 organiza\u021bia a fost administrat\u0103 efectiv \u00een scopuri nonprofit \u00een fiecare an. Un excedent de venituri fa\u021b\u0103 de cheltuieli&nbsp;<strong>nu duce automat la pierderea scutirii<\/strong>. Dar scutirea poate fi pierdut\u0103 dac\u0103 banii ajung \u00een beneficiul personal al proprietarilor sau dac\u0103 excedente mari sunt acumulate peste nevoile rezonabile ale activit\u0103\u021bii nonprofit ori folosite pentru alte scopuri comerciale. (<a href=\"https:\/\/www.revenuquebec.ca\/fr\/entreprises\/impots\/impot-des-organismes-sans-but-lucratif\/exoneration-dimpot-sur-le-revenu\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">revenuquebec.ca<\/a>)<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Tipul institu\u021biei<\/strong><\/th><th><strong>Impozit pe venit<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u0218coal\u0103 privat\u0103 \u00eenregistrat\u0103 ca organiza\u021bie caritabil\u0103<\/td><td>\u00cen general, scutit\u0103<\/td><\/tr><tr><td>\u0218coal\u0103 privat\u0103 organizat\u0103 \u0219i administrat\u0103 f\u0103r\u0103 scop lucrativ<\/td><td>\u00cen general, scutit\u0103 dac\u0103 respect\u0103 condi\u021biile<\/td><\/tr><tr><td>\u0218coal\u0103 privat\u0103 comercial\u0103, organizat\u0103 pentru profit<\/td><td>Pl\u0103te\u0219te impozit corporativ<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Prin urmare, Canada nu spune \u201etoate \u0219colile private sunt scutite\u201d. Principiul este mai riguros:&nbsp;<strong>analizeaz\u0103 ce este institu\u021bia, ce face \u00een realitate \u0219i unde ajung banii<\/strong>. O \u0219coal\u0103 privat\u0103 cu scop lucrativ nu devine nonprofit \u0219i nu prime\u0219te scutire doar fiindc\u0103 \u00ee\u0219i p\u0103streaz\u0103 profitul \u00een firm\u0103 pentru o perioad\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Diferen\u021ba important\u0103 este aceasta:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Moldova scute\u0219te \u00een prezent venitul educa\u021bional al institu\u021biilor private ca categorie;<\/li>\n\n\n\n<li class=\"\">Canada acord\u0103 scutirea \u00een func\u021bie de caracterul&nbsp;<strong>caritabil sau nelucrativ<\/strong>, nu doar pentru faptul c\u0103 institu\u021bia este o \u0219coal\u0103.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Aceasta este diferen\u021ba pe care Moldova ar trebui s\u0103 o examineze \u00eenainte de a pune \u00een aceea\u0219i categorie fiscal\u0103 toate institu\u021biile private de \u00eenv\u0103\u021b\u0103m\u00e2nt.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Scutirea f\u0103r\u0103 control este gre\u0219it\u0103. Taxarea tuturor este la fel de gre\u0219it\u0103<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nu trebuie ap\u0103rat\u0103 orbe\u0219te orice institu\u021bie privat\u0103 doar pentru c\u0103 se nume\u0219te \u201e\u0219coal\u0103\u201d. Statul are dreptul s\u0103 verifice dac\u0103 statutul nonprofit este respectat, dac\u0103 fondatorii primesc indirect bani \u0219i dac\u0103 veniturile comerciale sunt separate de cele provenite din educa\u021bie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Chiar un raport al Centrului Na\u021bional Anticorup\u021bie a avertizat c\u0103 o scutire general\u0103, acordat\u0103 f\u0103r\u0103 verificarea utiliz\u0103rii veniturilor, poate crea avantaje nejustificate. Raportul recomand\u0103&nbsp;<strong>scutiri diferen\u021biate, controale financiare \u0219i publicarea anual\u0103 a provenien\u021bei \u0219i destina\u021biei banilor<\/strong>. (<a href=\"https:\/\/cna.md\/sites\/default\/files\/media\/documents\/2025-12\/Raport%20evaluare%20a%20integrit%C4%83%C8%9Bii%20institu%C8%9Bionale%20Serviciul%20Fiscal%20de%20Stat.pdf?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">cna.md<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Acesta este un r\u0103spuns serios: control \u0219i transparen\u021b\u0103, nu un privilegiu fiscal necondi\u021bionat. Dar nici impozitarea la gr\u0103mad\u0103 a institu\u021biei care distribuie bani fondatorilor \u0219i a celei care dovede\u0219te c\u0103 folose\u0219te excedentul exclusiv pentru copii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Guvernul a respins ideea c\u0103 noul cost fiscal se va transfera&nbsp;<em>automat \u0219i integral<\/em>&nbsp;\u00een taxele achitate de familii. Nu putem afirma c\u0103 fiecare \u0219coal\u0103 va majora taxele. Dar nici nu putem exclude riscul ca unele s\u0103 reduc\u0103 bursele, s\u0103 am\u00e2ne investi\u021biile sau s\u0103 transfere o parte din cost c\u0103tre p\u0103rin\u021bi. Impactul trebuie calculat \u0219i f\u0103cut public. (<a href=\"https:\/\/gov.md\/sites\/default\/files\/media\/documents\/sedinte-de-guvern\/2026-09\/NU-599-MF-2026_0.pdf?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">gov.md<\/a>)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ce trebuie s\u0103 cear\u0103 p\u0103rin\u021bii \u0219i cet\u0103\u021benii<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Parlamentul nu trebuie s\u0103 adopte aceast\u0103 prevedere f\u0103r\u0103 o analiz\u0103 separat\u0103 a \u0219colilor cu scop lucrativ \u0219i a institu\u021biilor nonprofit reale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru cele nonprofit, trebuie prev\u0103zut\u0103 o&nbsp;<strong>scutire condi\u021bionat\u0103<\/strong>: interdic\u021bia distribuirii excedentului, demonstrarea folosirii lui pentru educa\u021bie, situa\u021bii financiare publice \u0219i controale periodice. Activit\u0103\u021bile comerciale auxiliare trebuie eviden\u021biate separat. Dac\u0103 banii sunt direc\u021biona\u021bi ilegal sau mascat c\u0103tre fondatori, facilitatea trebuie retras\u0103, iar obliga\u021biile fiscale recuperate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ministerul Finan\u021belor trebuie s\u0103 clarifice \u0219i dac\u0103 institu\u021biile private de \u00eenv\u0103\u021b\u0103m\u00e2nt pot folosi mecanismul pentru profitul nedistribuit,&nbsp;<strong>\u00een func\u021bie de forma lor juridic\u0103<\/strong>. P\u0103rin\u021bii \u0219i institu\u021biile nu trebuie l\u0103sa\u021bi s\u0103 ghiceasc\u0103 dintr-un proiect de lege.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Educa\u021bia copiilor nu trebuie s\u0103 fie paravan pentru profituri ascunse. Dar nici banii investi\u021bi demonstrabil \u00een profesori, burse \u0219i \u0219coli nu trebuie trata\u021bi la fel ca banii extra\u0219i de proprietari.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Canada arat\u0103 c\u0103 scutirea \u0219i controlul pot exista \u00eempreun\u0103. Moldova trebuie s\u0103 taxeze abuzul, s\u0103 verifice institu\u021biile nonprofit \u0219i s\u0103 protejeze resursele care se \u00eentorc cu adev\u0103rat \u00een educa\u021bia copiilor.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consider c\u0103 Moldova ar trebui s\u0103 fac\u0103 aceea\u0219i distinc\u021bie. Este rezonabil s\u0103 impoziteze o \u0219coal\u0103 comercial\u0103 care distribuie profit proprietarilor. Dar nu este justificat s\u0103 aplice automat 12% unei institu\u021bii private f\u0103r\u0103 scop lucrativ care reinveste\u0219te toate veniturile \u00een profesori, burse, cl\u0103diri \u0219i educa\u021bia copiilor.<\/p>","protected":false},"excerpt":{"rendered":"<p>Guvernul Republicii Moldova propune ca, din 2027, institu\u021biile private de \u00eenv\u0103\u021b\u0103m\u00e2nt s\u0103 nu mai beneficieze de scutirea actual\u0103 de impozit pe venit \u0219i s\u0103 aplice cota standard de 12%. Pachetul a fost aprobat de Guvern, dar prevederea trebuie prezentat\u0103 \u00eenc\u0103 drept&nbsp;propunere legislativ\u0103, nu drept impozit deja aplicat. (mf.gov.md) Statul invoc\u0103 un tratament fiscal mai echitabil. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":366,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[10,16,35,19],"tags":[],"class_list":["post-363","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bani-taxe","category-educatie","category-familie","category-moldova"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impozit de 12% pe \u0219colile private: cine pl\u0103te\u0219te? - Deklarat<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/deklarat.eu\/en\/impozit-de-12-pe-scolile-private-cine-plateste\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impozit de 12% pe \u0219colile private: cine pl\u0103te\u0219te? - Deklarat\" \/>\n<meta property=\"og:description\" content=\"Guvernul Republicii Moldova propune ca, din 2027, institu\u021biile private de \u00eenv\u0103\u021b\u0103m\u00e2nt s\u0103 nu mai beneficieze de scutirea actual\u0103 de impozit pe venit \u0219i s\u0103 aplice cota standard de 12%. Pachetul a fost aprobat de Guvern, dar prevederea trebuie prezentat\u0103 \u00eenc\u0103 drept&nbsp;propunere legislativ\u0103, nu drept impozit deja aplicat. (mf.gov.md) Statul invoc\u0103 un tratament fiscal mai echitabil. 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