TAX REDIRECT
20% - Legal entities
Any company, whether a taxpayer of INCOME tax or PROFIT tax, has the legal right to redirect 20% of the tax to the ASOCIATIA CLUBUL SPORTIV INTERNATIONAL JUNIOR.
The redirection is free of charge and is carried out by signing a sponsorship contract and completing Form 177. Essentially, you pay 80% of the tax to the state, and 20% of the tax is transferred to the Association. You make the transfer (see banking details). Your accountant will prepare the procedure for deducting the amount transferred from the tax owed to the state.
Fiscal data
Fiscal identification code – 48711849
IBAN – RO49INGB0000999911564078
How is a sponsorship/tax redirection done?
Complete the sponsorship contract with your company’s details and the amount indicated by your accountant.
This step is mandatory even if you also complete Form 177. Use Adobe Acrobat Reader to complete the form. ASOCIATIA CLUBUL SPORTIV INTERNATIONAL JUNIOR is registered in the Registry of Cultural Entities. Micro-enterprises, meaning those companies that are taxpayers of INCOME tax, have the possibility to redirect quarterly to the association.
FISCAL DATA
ASOCIATIA CLUBUL SPORTIV INTERNATIONAL JUNIOR
Fiscal identification code – 48711849
IBAN – RO49INGB0000999911564078
3.5% - INDIVIDUALS
The provision of 3.5% from the Fiscal Code allows you to redirect 3.5% of your income tax to a non-governmental organization (NGO). This way, you can support us in our projects. Redirecting 3.5% of your income tax to a nonprofit organization costs nothing: if you choose not to participate, the percentage will be automatically directed to the state budget. By choosing, you communicate to the state how you want a portion of your income tax to be spent.
Where do you submit the form?
The completed forms must be submitted directly to the registry of the tax authority, or they can be sent by post via registered mail by the taxpayer.
How do you complete the other fields on the form?
The form must be completed in 2 copies (one for the tax authority and one for the individual concerned).
Completing Form 230 – The taxpayer writes their identification details at point I, ticks the corresponding box at point II, writes the amount to be redirected (if unknown, it will be subsequently calculated by the tax authority), then notes the organization’s details; point III is left blank; the form must be signed and dated by the individual concerned.Note: Do not worry if you do not know the corresponding amount of 3.5% of the tax. It will be calculated by the tax authorities. Leave it blank.
For those with income from other sources:
- Independent activities;
- Leasing of movable and immovable property, carried out as an owner, usufructuary, or other legal holder;
- Agricultural activities for which the net income is determined on a real system basis;
- Gains resulting from the transfer of ownership rights over securities;
- Gains from forward foreign exchange transactions, based on a contract of sale.