Taking into account the important role of the religious cults in the social life of a nation, the state, besides subsidizing from the state budget the activities unfolded as public use authorities, sustains the cult units by granting them certain fiscal facilities.

Thus, the religious cults acknowledged by law are exempted from paying the profit tax for revenues obtained from the production and capitalization of objects and products specific to cult units, but also for certain revenues obtained from unfolding economic activities. The capitalization of religious cult objects is also VAT exempted, as well as the payment of the tax on certain buildings and land in their patrimony.

For the unfolded economic activities, with some exceptions, the cult units are treated like the other economic operators.

religious cults, fiscal facilities, fiscal obligations, accounting activity