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

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 act as a non-profit form of organizations in legal proceedings. Although they are non-profit organizations, they are still subject to taxation of the income they pay under a certain category of taxes.

The purpose of the training is to represent a guide for CSO’s 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 RNM. The training is intended to increase the knowledge of the persons working in a finance department in CSOs as well as in all accounting bureaus that are in charge of preparing the financial statements of CSOs as well as in controlling their financial operations.

Contribution towards development of knowledge, skills and competences

At the end of the training the participants will:

  • will get acquainted with the specifics of civil sector in terms of their obligations for tax payment
  • will get acquainted with the different types of direct and indirect taxes that CSO’s are obligated to pay and the procedures for their payment
  • will be presented the most important parts of the Laws related to proper accounting of non-profit organizations and the Accounting rulebook for CSOs
  • will receive knowledge for which types of income they need to pay personal tax (PT) and which income are not subject to the same tax in accordance with the new Law on PT
  • will be explained the procedure of calculation of the tax and tax rates
  • will be explained the procedures for payment of the taxes and types of requests that CSO’s need to submit on regular basis in PRO
  • will be familiar with system for electronic submission of personal tax income (E-PIT) in PRO
  • to the participants will be explained the procedure of entrance of income and preparation of advance payment of the tax using system of E-PIT
  • will be familiar with their rights and obligations in case of audit control from PRO

Programme content

  • Definitions of CSOs, Financial Operations and Control
    •    Definition for taxes and their division into direct and indirect taxes as well as for what they are used for
    •    Presentation of the special types of taxes paid by CSOs (income / profit tax, withheld 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-PIT system and the introduction of the procedure for entering and calculation of the personal tax 
    •    Review of revenues that are subject to tax payment and what is the procedure for them and how it is implemented
    •    Presenting an example for 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 control, both at the organizational level and for a donor project

Programme coordinator

Vesna Gligorova

Vesna Gligorova has obtained a master's degree in Economic Sciences (MSc), major in European studies on University „Ss Cyril and Methodius” Faculty of Economics in Skopje with title of the Master thesis “The Perspectives of the European Labor Market after the last Enlargement and the Reformed Lisbon Treaty”. Her previous educational background was also in the sphere of economy on the Faculty of Economics in Skopje on department financial management.

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