{"id":19446,"date":"2023-01-04T17:21:17","date_gmt":"2023-01-04T15:21:17","guid":{"rendered":"https:\/\/www.daruiestearipi.ro\/?page_id=19446"},"modified":"2023-01-16T01:17:57","modified_gmt":"2023-01-15T23:17:57","slug":"important-fiscal-information","status":"publish","type":"page","link":"https:\/\/www.daruiestearipi.ro\/en\/important-fiscal-information\/","title":{"rendered":"Important fiscal information"},"content":{"rendered":"<section class=\"l-section wpb_row us_custom_f1bdabef height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h4>Redirect 20% of your profit or income tax (every quarter)<\/h4>\n<p>Find here a calculation model with a <a href=\"https:\/\/www.daruiestearipi.ro\/wp-content\/uploads\/2019\/11\/extras-Cod-Fiscal_2019.pdf\">2019 Fiscal Code extract<\/a>.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>Original documents can be sent to our <a href=\"https:\/\/www.daruiestearipi.ro\/en\/contact-us\/\">address of correspondence in Bucharest<\/a>.<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_f3f68ac4 height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-tabs fiscale style_default switch_click accordion has_scrolling\" style=\"--sections-title-size:inherit\"><div class=\"w-tabs-sections titles-align_none icon_chevron cpos_right\"><div class=\"w-tabs-section\" id=\"1635257110644-e5567da5-8d56\"><button class=\"w-tabs-section-header\" aria-controls=\"content-1635257110644-e5567da5-8d56\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">How can an LLC paying profit tax sponsor us?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-1635257110644-e5567da5-8d56\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Sponsorship expense is taken from <strong>THE PROFIT TAX, within 20%<\/strong> of its value, but not more than 7,5\u2030 (per thousand) of the turnover. The remaining 80% of due tax is directed towards the state budget, at the times specified in the fiscal code. Sponsorships can be deducted quarterly (for example, sponsorships made up to March 30th can be deducted, within the limits specified above, from income paid on April 25th) or annually (sponsorships made throughout a fiscal year will be deducted, within legal limits, from the income paid on January 25th of the next year).<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"1635257110666-7229b615-02ab\"><button class=\"w-tabs-section-header\" aria-controls=\"content-1635257110666-7229b615-02ab\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">How can a PFA sponsor us?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-1635257110666-7229b615-02ab\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>A PFA may have deductible sponsorship expenses<strong> within 5% of the net income<\/strong>, calculated as the difference between the gross income and deductive expenses, other than sponsorship expenses.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"1635257251405-4570ace1-5e98\"><button class=\"w-tabs-section-header\" aria-controls=\"content-1635257251405-4570ace1-5e98\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">How can micro-enterprises which pay income tax sponsor us?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-1635257251405-4570ace1-5e98\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Micro-enterprises that do sponsorship, according to the provisions of the Law no. 32\/1994, with subsequent modifications and additions, for the support of non-profit entities\/religious organizations, that, at the time of the conclusion of the contract are registered in the Registry for non-profit entity\/religious organizations, for which fiscal deductions are applied according to art. 25, paragraph (4^1), deduct the associated sums from the income tax of the micro-enterprises, up to the value representing 20% of income taxes of the micro-enterprises due for the quarter in which the respective expenses were registered. The remaining 80% of due tax is directed towards the state budget, at the times specified in the fiscal code. For income taxes, sponsorships can only be deducted quarterly (for example, sponsorship made up to March 30th can be deducted, within the limits specified above, from income paid on April 25th.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Redirect 20% of your profit or income tax (every quarter) Find here a calculation model with a 2019 Fiscal Code extract. Original documents can be sent to our address of correspondence in Bucharest. How can an LLC paying profit tax sponsor us?Sponsorship expense is taken from THE PROFIT TAX, within 20% of its value, but...","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-19446","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.daruiestearipi.ro\/en\/wp-json\/wp\/v2\/pages\/19446"}],"collection":[{"href":"https:\/\/www.daruiestearipi.ro\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.daruiestearipi.ro\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.daruiestearipi.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.daruiestearipi.ro\/en\/wp-json\/wp\/v2\/comments?post=19446"}],"version-history":[{"count":22,"href":"https:\/\/www.daruiestearipi.ro\/en\/wp-json\/wp\/v2\/pages\/19446\/revisions"}],"predecessor-version":[{"id":19537,"href":"https:\/\/www.daruiestearipi.ro\/en\/wp-json\/wp\/v2\/pages\/19446\/revisions\/19537"}],"wp:attachment":[{"href":"https:\/\/www.daruiestearipi.ro\/en\/wp-json\/wp\/v2\/media?parent=19446"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}