«موسسات غیر تجاری» تشکیلاتی هستند که برای مقاصد غیر تجارتی تاسیس میشوند. این مجموعه‌ها بر دو نوع هستند. در نوع اول، موسسان قصد انتفاع از فعالیت‌های مجموعۀ خود را ندارند و اصطلاحاً غیر انتفاعی هستند مانند انجمن‌های خیریه. اما در نوع دوم، امکان کسب منافع مادی و تقسیم آن بین اعضا وجود دارد مانند آموزشگاه‌های زبان خارجی. نکته بسیار مهمی که در هر دو مورد باید به آن توجه داشت این است که موسسه‌های غیرتجاری برای فعالیت رسمی باید به ثبت قانونی برسند. در این مقاله به شیوه ثبت موسسات غیر تجاری در ایران می‌پردازیم.
سامانه مرتبط: سامانه آنلاین ثبت شرکت
قوانین ثبت موسسات غیر تجاری
مطابق با ماده ۵۸۴ در باب پانزدهم (شخصیت حقوقی) و فصل اول (اشخاص حقوقی) قانون تجارت ایران، «تشکیلات و موسساتی که برای مقاصد غیرتجارتی تاسیس شده یا بشوند از تاریخ ثبت، شخصیت حقوقی پیدا میکنند.» همچنین طبق ماده ۵۸۶ همین قانون، «موسسات و تشکیلاتی را که مقاصد آنها مخالف با انتظامات عمومی یا نامشروع است نمی‌توان ثبت کرد.» گفتنی است که برای آگاهی از مقررات جدید این حوزه باید به آیین نامه اصلاحی ثبت تشکیلات و موسسات غیرتجاری رجوع کرد.
نوشته مرتبط: مالیات موسسات غیرتجاری چگونه محاسبه میشود؟
شرایط ثبت موسسه غیر تجاری
مطابق با آییننامه ثبت موسسات غیر تجاری، مقصود از تشکیلات و موسسات غیرتجارتی مذکور در ماده ۵۸۴ قانون تجارت ایران، کلیه تشکیلات و موسساتی هستند که برای مقاصد غیر تجارتی از قبیل امور علمی یا ادبی یا امور خیریه و امثال آن تشکیل میشوند، اعم از آنکه موسسین و تشکیل‌دهندگان قصد انتفاع داشته یا نداشته باشند. این تشکیلات و موسسات میتوانند عناوینی از قبیل انجمن، کانون یا بنگاه و امثال آن اختیار نمایند ولی اتخاذ عناوینی که اختصاص به تشکیلات دولتی و کشوری دارد از طرف موسسات مزبور ممکن نخواهد بود.
انواع موسسات غیر تجاری
انواع موسسه و تشکیلات غیر انتفاعی، از لحاظ انطباق با مقررات، به دو نوع تقسیم میشوند:
الف. موسساتی که مقصود از تشکیل آنها جلب منافع و تقسیم آن بین اعضای خود نباشد.
این‌گونه موسسات اصطلاحاً «موسسات غیر انتفاعی» نامیده میشوند. کلیه فعالیت‌های اجتماعی از قبیل انجمن‌های اسلامی، علمی، تخصصی، احزاب سیاسی، موسسات خیریه و صندوق‌های قرض‌الحسنه در قالب این تشکیلات متصور هستند. درخواست ثبت موسسان این مجموعه‌ها پس از ثبت در اداره ثبت شرکت‌ها، از نیروی انتظامی استعلام میشود و پس از وصول پاسخ مثبت به ثبت رسمی می‌رسند.
ب. موسساتی که مقصود از تشکیل آنها ممکن است جلب منافع مادی و تقسیم منافع بین اعضای خود یا غیر باشد، مانند کانون‌های فنی و حقوقی و غیره.
این‌گونه موسسات اصطلاحاً «موسسات غیر تجاری» نامیده میشوند. فعالیت‌هایی از قبیل آموزشگاه‌های علمی و فنی، کلاس‌های زبان، مدارس غیر انتفاعی در قالب موسسات غیرتجاری متصور هستند. موسسان این مجموعه‌ها باید پس از ثبت قانونی تشکیلات خود، برای اخذ مجوز فعالیت نیز اقدام نمایند.
نحوه ثبت موسسه غیر تجاری
در اولین مرحله برای تاسیس موسسه غیرتجاری باید انتفاعی و یا غیر انتفاعی بودن آن را مشخص نمایید. درصورت مجوزی بودن موضوع فعالیت، مجوز های لازم را اخذ نموده، سپس تعیین نام موسسه خود را انجام دهید. در این میان توجه داشته باشید که از تکراری بودن نام انتخابی اجتناب ورزید. درصورت مورد تایید واقع شدن یکی از اسامی پیشنهادی شما، می بایست اوراق قانونی شرکت مطابق قانون تجارت تنظیم گردند و اعضاء تمامی اوراق را امضاء نمایند. کلیه اسناد و ضمیمه ها را در پاکت مخصوص پستی به اداره ثبت شرکت ها ارسال نمایید.
ثبت موسسات و تشکیلات غیر تجاری در تهران در اداره ثبت شرکت‌ها و در شهرستان‌ها در اداره ثبت مرکز اصلی آن به عمل خواهد آمد. البته فرایند درخواست آنلاین و ثبت‌نام اولیه اینترنتی در سامانه ثبت شرکت‌ها به صورت یکپارچه انجام می‌گیرد. گفتنی است که ثبت تشکیلات موسسات غیرتجاری‌ای که در خارج از کشور به ثبت رسیده‌اند فقط در تهران امکان‌پذیر است. همچنین موسسات غیر تجارتی خارجی ثبت‌نشده که قصد فعالیت در ایران را دارند، موظف‌اند برای ثبت موسسات غیر تجاری در ایران اقدام نمایند. باید یادآور شد که اداره ثبت شرکت‌ها به محض وصول تقاضای ثبت این قبیل موسسات و تشکیلات مراتب را با ذکر خصوصیات به وزارت امور خارجه اعلام می‌دارد و پس از موافقت آن وزارتخانه طبق مقررات اقدام به ثبت آنها خواهد نمود.
مدارک مورد نیاز برای ثبت موسسات غیر تجاری (اشخاص حقیقی)
- تکمیل تقاضانامه موسسات غیر تجاری
- تنظیم اساسنامه موسسات غیرتجاری
- مجوز فعالیت (در صورتی که موضوع فعالیت موسسه به مجوز قانونی نیاز دارد)
- کپی کارت ملی برابر اصل شده تمامی اعضای هیات‌مدیره و شرکا (در دفاتر اسناد رسمی)
- کپی شناسنامه برابر اصل شده تمامی اعضای هیئتمدیره و شرکا (در دفاتر اسناد رسمی)
- ارائه اصل وکالتنامه یا کپی برابر اصل وکالتنامه (در صورتی که وکیل قانونی برای ثبت موسسه غیر تجاری اقدام نماید.)
- ارائه اصل قیم‌نامه یا کپی برابر اصل قیم‌نامه (در صورتی که قیم قانونی برای ثبت تشکیلات غیر انتفاعی اقدام کند.)
مدارک لازم جهت ثبت موسسات غیر تجاری (اشخاص حقوقی)
- تکمیل اظهارنامه موسسه غیرتجاری
- تنظیم اساسنامه موسسه غیر تجاری
- کپی کارت ملی برابر اصل شده تمامی اعضای هیئتمدیره و شرکا (در دفتر اسناد رسمی)
- کپی شناسنامه برابر اصل شده تمامی اعضای هیات‌مدیره و شرکا (در دفتر اسناد رسمی)
- روزنامه رسمی تاسیس یا آخرین تغییرات شرکت (در صورتی که اعضای هیئتمدیره یا سهامداران اشخاص حقوقی باشند)
- مجوز فعالیت از مراجع قانونی ذی‌ربط (در صورتی که فعالیت مورد نظر به مجوز قانونی نیاز دارد)
- نامه معرفی نماینده در سربرگ شرکت
- کپی کارت ملی برابر اصل شده نماینده شخص حقوقی (در دفتر اسناد رسمی)
- کپی شناسنامه برابر اصل شده نماینده شخص حقوقی (در دفتر اسناد رسمی)
- ارائه اصل وکالتنامه یا کپی برابر اصل وکالتنامه (در صورتی که وکیل قانونی شرکت برای ثبت موسسه غیر تجاری اقدام نماید.)
تنظیم اظهارنامه ثبت موسسات غیر تجاری
اظهارنامه یا همان تقاضانامه موسسات غیر تجاری باید به زبان فارسی تنظیم شود و دارای تاریخ و امضا باشد. گفتنی است که برای تنظیم آن شما به صورتجلسه مجمع موسسین نیز احتیاج خواهید داشت. در نتیجه، پیش از ثبت مجامع و تسلیم اظهارنامه ثبت تشکیلات و موسسات غیرتجاری باید مطمئن شد که این سند حتماً حاوی نکات زیر باشد:
الف. اسم، اقامتگاه، تابعیت، موضوع فعالیت، مراکز موسسه و شعب آن
ب. اسم، اقامتگاه و شهرت اشخاصی که برای اداره کردن موسسه غیر انتفاعی معین شده‌اند.
ج. اسم، اقامتگاه و تابعیت وکیل (در صورتی که تقاضانامه به وسیله وکیل تنظیم شده باشد.)
د. تاریخ، محل و شماره ثبت در کشوری که موسسه در آن به ثبت رسیده است (در صورتی که موسسات یا تشکیلات مذکور در خارج از ایران به ثبت رسیده باشند.)
ه. تعیین ضمائم اظهارنامه.
اظهارنامه باید دارای ضمائم زیر باشد:
الف. نسخه اصلی یا رونوشت وکالتنامه (در صورتی که تقاضا توسط وکیل ارائه شده باشد.)
ب. رونوشت گواهی‌شده تصدیق کشوری که موسسات یا تشکیلات مزبور در آنجا به ثبت رسیده‌اند، به انضمام ترجمه مصدق آن به فارسی.
ج. دو نسخه اساسنامه و دو نسخه ترجمه مصدق آن در صورتی که اصل اساسنامه به زبان خارجی باشد.
د. صورت‌مجلس مجمع عمومی مبنی بر انتخاب هیئتمدیره و معرفی کسانی که حق امضا دارند.
ه. اجازه‌نامه از شهرداری یا نیروی انتظامی در صورتی که موضوع فعالیت موسسه نیاز به گرفتن مجوز از این مجموعه‌ها دارد.
و. رسید پرداخت هزینه‌های ثبت موسسات غیر تجاری.
مهلت رفع نواقص ثبت موسسه غیر تجاری
در صورتی که ظرف پانزده روز بعد از وصول اظهارنامه معلوم شود که تقاضای ثبت دارای نواقصی است، دفتر اداره ثبت شرکت‌ها به متقاضی اخطار می‌کند که نواقص را ظرف مدت پانزده روز رفع کند و چنانچه در ظرف مدت مذکور اقدامی برای رفع نواقص نکند و یا اصولاً تقاضای ثبت غیر قابل قبول باشد، این تقاضا رد خواهد شد. اما در صورتی که تقاضای ثبت قبول شود، گواهی تاسیس موسسه غیرتجاری صادر میشود. این آگهی ثبتی باید در روزنامه رسمی کشور و یکی از روزنامه‌های کثیرالانتشار برای اطلاع عموم منتشر شود.
مراحل ثبت موسسه غیر تجاری
مسیر تاسیس موسسه غیرتجاری در ایران دارای پیچیدگی‌هایی است که بی‌توجهی به آنها ممکن است طی کردن آن را بسیار طولانی و دشوار کند. در ادامه فهرستی از مراحل ثبت موسسات غیر تجاری را آورده‌ایم که با دنبال کردن آنها میتوانید به آسانی این روند قانونی را به طور کامل طی کنید. گفتنی است که شرایط ثبت موسسه غیرتجاری عمومی برای همۀ افراد در تمام استان‌ها، شهرستان‌ها و شهرهای ایران یکسان است. قوانین، دستورالعمل‌ها و آیین‌نامه‌ها نیز برای همۀ متقاضیان به یک شکل است.
۱. اولین گام در جهت ثبت موسسات غیر تجاری انتخاب نام آن است. نام‌گذاری موسسات مقررات روشنی دارد که مهم‌ترین آنها فارسی بودن واژه انتخابی و تکراری نبودن آن است. تشکیل مجمع عمومی موسسان بهترین راه برای مشخص کردن اسم مجموعه و سمت افراد و آماده کردن مدارک است.
۲. حداقل سرمایه موسسه غیر تجاری محدودیتی ندارد. این مبلغ عرفاً صد هزار تومان در نظر گرفته میشود. همچنین حداقل تعداد شرکا برای موسسات غیر تجاری دو نفر است.
۳. تنظیم اساسنامه ثبت موسسات غیر تجاری مهم‌ترین مرحله ثبت قانونی آن است. تمام اطلاعات مجموعه باید به طور دقیق در اساسنامه ذکر شود. تابعیت تشکیلات، دارندگان حق امضا و وظایف اعضا نیز در همین سند مشخص میشود.
۴. تکمیل اظهارنامه موسسه غیر انتفاعی الزامی است و باید به امضای کلیه اعضا برسد.
۵. امضای اوراق و تشکیل پرونده رسمی گام بعدی راه‌اندازی موسسه غیر تجاری در ایران است. پس از تکمیل مدارک، باید به سامانه ثبت شرکت‌ها و یا سامانه‌های موسسات ثبتی مجاز رجوع کرد. پس از پر کردن درخواست تاسیس، باید همۀ اسناد و ضمیمه‌های آنها را در پاکت مخصوص پستی به اداره کل ثبت شرکت‌ها ارسال نمود. کارشناسان این مرکز مدارک ارسالی شما را بررسی میکنند و اگر کاستی یا اشتباهی در آنها مشاهده کنند، آنها را بازمی‌گردانند. پس از رفع نواقص، پرونده شما دوباره به جریان می‌افتد تا اینکه در نهایت گواهی ثبت موسسه شما صادر شود.
۶. انتشار آگهی تاسیس موسسات غیر تجاری در روزنامه رسمی و چاپ آگهی در روزنامه کثیرالانتشار آخرین گام ثبت تشکیلات غیرتجاری در کشور است.
وظایف مجمع عمومی هنگام ثبت موسسه غیر تجاری
وظایف مجمع موسسین به شرح زیر می باشد:
- رسیدگی به گزارش مؤسسین و تصویب آن.
- تصویب طرح اساسنامه موسسه غیرتجاری و در صورت لزوم اصلاح آن.
- انتخاب اولین مدیران موسسه غیرتجاری.
- تعیین روزنامه کثیرالانتشاری که هر گونه دعوت و اطلاعیه بعدی برای شرکاء تا تشکیل اولین مجمع عمومی عادی در آن منتشر خواهد شد.
هزینه ثبت موسسات غیر تجاری
هزینه ثبت موسسات غیرتجاری در سراسر کشور یکسان است. مبالغ پرداختی عمدتاً به حساب اداره‌های دولتی واریز میشوند. دیگر مخارج ثبتی نیز شامل هزینه پست مدارک و تعرفه درج آگهی در روزنامه رسمی و کثیرالانتشار است. حداقل هزینه ثبت موسسه غیر تجاری در سال ۱۳۹۹ حدود ۱.۳۰۰.۰۰۰ تومان (سیزده میلیون ریال) تخمین زده میشود. این مبلغ با در نظر گرفتن کمترین سرمایه و کمترین تعداد شرکا محاسبه شده است. بنابراین با افزایش سرمایه اولیه و تعداد شرکا این مبلغ نیز اندکی بیشتر میشود.
مالیات موسسه غیرتجاری
به موجب تبصره ۱ ماده ۱۰۵ ق. م. م در مورد اشخاص حقوقی ایرانی غیر تجاری که به منظور تقسیم سود تاسیس نشده‌اند در صورتی که دارای فعالیت انتفاعی باشند از ماخذ کل درآمد مشمول مالیات فعالیت انتفاعی آنها مالیات به نرخ مقرر در این ماده وصول میشود.
ماده ۱۰۵– جمع درآمد شرکت‌ها و درآمد ناشی از فعالیت‌های انتفاعی سایر اشخاص حقوقی از منابع مختلف درایران یا خارج از ایران حاصل میشود. پس از وضع زیان‌های حاصل از منابع غیر معاف و کسر معافیت‌های مقرر به استثنای مواردی که طبق مقررات این قانون دارای نرخ جداگانه‌ای می‌باشد. مشمول مالیات به نرخ بیست و پنج درصد (۲۵%) خواهند بود.
تبصره ۱– در مورد اشخاص حقوقی ایرانی غیرتجاری که به منظور تقسیم سود تاسیس نشده‌اند. در صورتی که دارای فعالیت انتفاعی باشند، از مأخذ کل درآمد مشمول مالیات فعالیت انتفاعی آنها مالیات به نرخ مقرر در این ماده وصول میشود.
تبصره ۲– اشخاص حقوقی خارجی و مؤسسات مقیم خارج از ایران به استثنای مشمولان تبصره (۵) ماده (۱۰۹) و ماده (۱۱۳) این قانون از مأخذ کل درآمد مشمول مالیاتی که از بهره برداری سرمایه در ایران یا از فعالیت‌هایی که مستقیماً یا به وسیله نمایندگی از قبیل شعبه، نماینده، کارگزار و امثال آن در ایران انجام می‌دهند یا از واگذاری امتیازات و سایر حقوق خود، انتقال دانش فنی، دادن تعلیمات، کمک‌های فنی یا واگذاری فیلم‌های سینمائی از ایران تحصیل میکنند به نرخ مذکور در این ماده مشمول مالیات خواهند بود. نمایندگان اشخاص و مؤسسات مذکور در ایران نسبت به درآمدهایی که به هر عنوان به حساب خود تحصیل میکنند طبق مقررات مربوط به این قانون مشمول مالیات می‌باشند.
مدت زمان ثبت قانونی موسسه
طی کردن تمام مراحل ثبت موسسات غیر تجاری در ایران حدود ۲۵ تا ۳۵ روز کاری زمان می‌برد. اگر مراحل کار گام به گام طی شوند، میتوان اطمینان داشت که ثبت قانونی موسسه بدون اتلاف وقت و بدون تکرار این روند به انجام می‌رسد. پس از فرستادن مدارک مورد نیاز به اداره ثبت شرکت‌ها، باید منتظر تأیید آنها بود. کارشناسان این مرکز تمام مدارک ارسالی را با دقت بررسی می‌نمایند و تمام اظهارنامه‌ها و ضمائم آن را مطالعه میکنند. پس از تطبیق دادن آنها با مقررات و در صورت نبود کاستی اجازه انتشار آگهی تاسیس موسسه صادر میشود.
ثبت تغییرات موسسات غیرتجاری
موسسات و تشکیلات غیر تجاری باید کلیه تغییرات مربوط به مواد اساسنامه، دارندگان حق امضا، محل موسسه (نشانی، کد پستی، شماره تلفن) را به اداره ثبت شرکت‌ها اطلاع دهند. برای این منظور، مدیر مجموعه باید به سامانه ثبت شرکت‌ها مراجعه کند و مراحل اداری کار را طی نماید. ثبت تغییرات موسسات نیز باید در روزنامه رسمی و کثیرالانتشار آگهی شوند و تا پیش از انتشار این آگهی‌ها، استناد به آن تغییرات در مقابل اشخاص ثالث معتبر نخواهد بود. گفتنی است که انتخاب روزنامه کثیرالانتشاری که آگهی تغییرات موسسه در آن منتشر میشود اختیاری است و اجباری به درج شدن نام آن در اساسنامه وجود ندارد.
انحلال تشکیلات و موسسات غیر تجارتی
انحلال اختیاری موسسات غیر تجاری به دست مدیر یا مدیران تصفیه انجام می‌گیرد. این فرد یا افراد وظیفه دارند طبق آنچه در اساسنامه پیش‌بینی شده است، ابتدا انحلال مجموعه را به طور رسمی اعلام کنند و بعد از گذشت شش ماه از تاریخ انحلال و پیگیری کارهای ناتمام، برای اعلام ختم تصفیه اقدام نمایند. در صورتی که در اساسنامه متصدی امر تصفیه و ترتیب آن معین نشده باشد، مجمع عمومی هنگام تصمیم‌گیری برای انحلال باید یک نفر را برای فرایند تصفیه انتخاب کند و حدود اختیارات او را معین نماید. در مواردی که موسسه به موجب حکم محکمه منحل شود و در اساسنامه متصدی امور تصفیه معین نشده باشد، محکمه در ضمن حکم انحلال یک نفر را برای تصفیه معین می‌کند. گفتنی است که در شرایط انحلال اجباری موسسات غیرتجاری، تصفیه امور مربوطه بر طبق قانون تجارت و تصفیه امور شرکت‌ها خواهد بود.
پرسش‌های متداول در مورد ثبت، تغییرات و انحلال موسسه غیرتجاری
منظور از موسسه غیر تجاری چیست؟
منظور تشکیلاتی است که برای مقاصد غیر تجارتی از قبیل امور علمی یا ادبی یا امور خیریه و امثال آن تشکیل میشود، اعم از آنکه موسسان آن قصد انتفاع داشته یا نداشته باشند. این موسسات میتوانند عناوینی از قبیل انجمن، کانون یا بنگاه و امثال آن را اختیار نمایند.
مدارک لازم جهت پذیرش موسسات غیر تجاری چیست؟
تقاضانامه موسسات غیرتجاری، اساسنامه موسسات غیرتجاری، شناسنامه و کارت ملی اعضای هیئتمدیره، روزنامه رسمی تاسیس یا آخرین تغییرات شرکت برای اشخاص حقوقی.
آییننامه اصلاحی ثبت تشکیلات و موسسات غیرتجاری را از کجا میتوان دریافت کرد؟
آییننامه ثبت تشکیلات و موسسات غیر تجاری را میتوانید در این مقاله مشاهده نمایید و آن را دانلود کنید.
انواع موسسهها چگونه طبقهبندی میشوند؟
موسسات و تشکیلات غیرتجاری در ایران به دو نوع تقسیم میشوند: موسسات غیر انتفاعی و موسسات غیر تجاری. در مورد اول، هدف از تشکیل مجموعه کسب درآمد از اعضا نیست اما در مورد دوم، ممکن است چنین مقصودی در آنها وجود داشته باشد.
حداقل سرمایه موسسه غیر تجاری چقدر است؟
حداقل سرمایه برای تاسیس موسسات غیر تجاری محدودیتی ندارد. با این حال، عرفاً مبلغ یک میلیون ریال به عنوان کمترین میزان سرمایه اولیه برای انجام این کار در نظر گرفته میشود.
تفاوت موسسه غیر تجاری با شرکت تجاری چیست؟
شرکتهای تجاری معمولاً در امور تجارتی فعال هستند و هدف آنها سود هر چه بیشتر شرکا است. اما موسسات غیرتجاری در زمینههای غیر تجارتی فعالیت میکنند و هدف آنها معمولاً ارائه خدمات به مردم است.
آیا برای راه‌اندازی موسسات غیر تجاری به مدرک دانشگاهی نیاز است؟
هنگام تاسیس قانونی موسسات غیر تجاری، نیازی به ارائه مدارک تحصیلی اعضا نیست.
حق رای افراد در موسسات غیر تجاری چگونه است؟
چنانچه این موضوع در اساسنامه روشن نشده باشد، اعضا به نسبت سهمی که در موسسه دارند دارای رای خواهند بود.
آیا ارائه گواهی سوء پیشینه برای ثبت موسسات غیر تجاری ضروری است؟
هنگام تاسیس قانونی موسسه غیر تجاری، نیازی به ارائه برگه استعلام سابقه کیفری و سوءپیشینه اشخاص نیست.
مراحل ثبت موسسات غیر تجاری به چه ترتیب است؟
تهیه و تنظیم مدارک و گرفتن مجوزهای لازم برای فعالیت جزو مهم‌ترین مراحل ثبت موسسات غیر تجاری در ایران هستند.
ثبت موسسات غیر تجاری چقدر طول می‌کشد؟
طی کردن تمام مراحل ثبت موسسات غیر تجاری در ایران حدود ۲۵ تا ۳۵ روز کاری زمان می‌برد. روال تاسیس قانونی یک موسسه با تنظیم مدارک آغاز میشود. پس از ارسال آنها در پاکت مخصوص پستی به اداره ثبت شرکت‌ها و تایید کارشناسان مرکز، این فرایند به انجام می‌رسد.
تشکیل موسسات غیر تجاری به کارت پایان خدمت سربازی احتیاج دارد؟
هنگام ثبت قانونی موسسه، ضرورتی برای ارائه کارت پایان خدمت یا معافیت سربازی وجود ندارد.
ثبت آنلاین موسسات غیر تجاری به چه شکل است؟
تمام فرایند ثبت قانونی موسسات در سامانه اینترنتی آسان‌ثبت به صورت آنلاین و بدون مراجعه حضوری انجام می‌گیرد.
هزینه ثبت موسسات غیر تجاری چقدر است؟
حداقل هزینه ثبت موسسه غیرتجاری در سامانه آسان‌ثبت ۱.۳۰۰.۰۰۰ تومان (سیزده میلیون ریال) است. با افزایش تعداد شرکا و سرمایه اولیه، این مبلغ نیز افزایش می‌یابد.
اشتراک‌ها: مالیات موسسات غیرتجاری و غیرانتفاعی چگونه محسابه میشود؟؟ ?
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