Modification of the procedure for submitting Form 230 – "Application regarding the destination of the amount representing up to 3.5% of the annual tax due”: OPANAF no. 80/2022
02 Feb 2022
The takeaway
President of the National Agency for Fiscal Administration Order no. 80/2022 (OPANAF no. 80/2022) approved the procedures for establishing the amount representing up to 3.5% of the annual tax due and for redirecting it to support non-profit entities, religious organisations and private scholarships. The model and content of some documents to be attached to the submitted form are also provided.
In detail
Government Ordinance no. 8/2021 amended the Fiscal Code regarding the redirection of up to 3.5% of the income tax due to support non-profit entities, religious organisations and private scholarships. OPANAF no. 80/2022 approves the procedure for submitting the related Form 230 and establishes the model and content of some documents to be attached to the form.
Taxpayers can use Form 230 to apply to redirect the 3.5% to a non-profit entity or religious organisation of their choosing. The recipients have to submit electronically to the tax authorities a form – “Centralising situation of the data contained in Form 230” by 25 May of the year following that in which the income is realised, under the possible sanction of forfeiture.
The model and content of that second form have also been approved, as have the forms “Notification regarding the destination of the amount representing up to 3.5% of the annual tax due for the support of non-profit entities/religious organisations” and “Report establishing the amount representing up to 3.5% of the annual tax due, improperly transferred to non-profit entities/religious organisations”.
[Source: President of the National Agency for Fiscal Administration Order no. 80/2022 on amending and supplementing the President of the National Agency for Fiscal Administration Order no. 15/2021 for the approval of the Procedure for establishing the amount representing up to 3.5% of the annual tax due for the support of non-profit entities that are established and operate under the law and religious units, as well as for the granting of private scholarships, according to law, as well as the model and content of some forms, published in the Official Gazette no. 96 dated 31 January 2022]
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