Taxes paid by CSOs independently and through the use of the E-PDD system

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2 days
8 sessions
16 hours
10-30 participants

Programme goals

The training is intended for civil society organizations that are established and operate according to a special Law on Associations and Foundations and as a non-profit form of organizations perform in legal transactions. Although they are non-profit organizations, they are still subject to taxation of the income they pay with a certain category of taxes. The purpose of the training is to be a guide for proper and responsible financial operations before the competent institutions, especially before the PRO, which is responsible for controlling the payment of taxes by legal entities and individuals in RSM. The training is intended to increase the knowledge of the persons working in finance in CSOs as well as in all accounting offices that are in charge of preparing the financial reports of CSOs as well as in controlling the financial operations of the same.

Contribution towards development of knowledge, skills and competences

At the end of the training the participants will:

  • get acquainted with the specificity of CSOs in terms of their obligations to pay taxes;
  • get acquainted with different types of direct and indirect taxes paid by civil society organizations and what are the procedures for payment of the same
  • will be presented with the most important parts of the Laws related to the proper conduct of accounting for non-profit organizations and the accounting rules for CSOs.
  • master which types of income are paid to PD and which are not subject to the same according to the new Law on PD
  • explain the method of calculating the tax and tax rates
  • to be presented certain procedures for payment of taxes and the types of requests submitted to the PRO
  • get acquainted with the E-PDD system from the PRO
  • to be introduced and explained the procedure of income input and preparation of accounting tax calculation within the E-PDD system
  • get acquainted with the rights and obligations of CSOs in case of external control

Programme content

  • Definitions of CSOs, Financial Operations and Control
  • Definition and division of taxes into direct and indirect taxes as well as what they are used for
  • Presentation of the special types of taxes paid by CSOs (income / profit tax, withheld tax, personal income tax / personal income tax, value added tax) as well as the reasons and procedure for their payment for both domestic and foreign legal entities ;
  • Reviewing certain parts of the Laws related to proper accounting management for non-profit organizations and the General Accounting Rulebook;
  • A brief guide through the E-PDD system and the introduction of the procedure for entering and calculating taxes
  • Review of revenues that are subject to tax payment and what is the procedure for them and how it is implemented
  • Presenting, for example, the preparation of an advance calculation for different types of income
  • Review of different types of forms that CSOs usually submit to the PRO for different types of taxes and certificates that they submit to the institutions
  • Presentation of various types of financial statements that CSOs submit to the competent institutions
  • The rights and obligations of the CSO in case of external control and audit both at the organizational level and for a donor project

Programme coordinator

Vesna Bochvarska Cvetkovska

Vesna Bochvarska Cvetkovska holds a Master in South East European Law and European Integration obtained at the Karl Franzes University in Graz, Austria with Master thesis on: “Public Administration Reforms during the previous decade”. Since 2012, she is certified trainer, as well as external evaluator on CAF - model for quality management for public administration and was engaged to implement the model in several governmental institutions and municipalities during the previous years.

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