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prima pagina The new stipulations of the methodological norms

 

The new stipulations of the methodological norms

 

The methodological norms for directing the 2% of the income tax were published in the Official Monitor No. 56 from the 20th of January 2006. We are talking about the Order of the Public Finances Ministry 2017 from the 29th of December 2005.

Here is what the norms foresee, according to a handout of the National Fiscal Administration Agency from 30.01.2006:

The contributors can dispose of a sum representing 2% of the income tax from the 2005 wages, for sponsoring the nonprofit entities.

As the wages’ tax is a final tax, the contributors don’t declare their incomes from wages or assimilated wages from 2005, regardless of the unfolding activities’ period and the number of the people that they worked for.

So, after the 28th of February 2006, the deadline for handing the fiscal files by the people paying incomes from wages and the contributors wishing to sponsor a nonprofit entity, can ask for a copy of the fiscal file from 2005.

In order to sponsor a nonprofit entity, the contributors will hand in a copy of the fiscal file, together with the 230 Form- regarding the destination of the 2% from the annual tax, whose model and content was approved of through the Order of the Public Finances Ministry no. 2017/ 2006.

The request will be handed in at the local fiscal department, until the deadline of the income declarations’ deposit, the 15th of May 2006.

The contributors having other incomes than the wages, which they are obliged to declare in 2006, and who, at the same time, want to sponsor a nonprofit entity, will fill in the 200 Form – Special declaration regarding the incomes from 2005, including Chapter III: The destination of the 2% from the annual income tax.

One can get these forms by accessing the Internet on www.mfinante.ro, portal ANAF, The Assistance Contributors Department, the Forms subdeparment, or by asking for these forms at the fiscal unit.

The forms can be handed in person at the local fiscal department or by post, by sending a recommended letter, a receipt obtained from the postal office, representing the proof of depositing the declaration/ request within the foreseen legal term.

Download the forms or the methodological norms
 

Principles for the application of the 2% stipulation

The Confidentiality of the contributor – employee relation:
- has the role of protecting the contributor when he wishes to direct his 2% to an organization whose values are in contradiction to the employee’s values. (Ex. an employee from a polluting company wishes to direct his 2% to an environment protection organization).

The Confidentiality of the contributor- organization relation:
- has the role of protecting the contributor against the divulgation of some personal information (name, income, address and job) to the beneficiary organization without his permission.

The licit fund raising:
- has the role of avoiding the appearance of some mechanisms that are corrupt or that offer the contributor a direct financial compensation in exchange of the direction. Moreover, this principle must ensure the fact that these funds get to real, transparent and efficient organizations, and not to fictive, inactive or politically affiliated organizations.

The sufficient training period:
Having in regard the newness of this method, it is necessary that both the contributors, the employees and the NGOs dispose of a period in which they can familiarize with the concept of directing a percent of the tax, so that the organization has time to prepare the information campaigns and the employees and the fiscal departments to prepare the administration systems for their obligations.

The easiness in usage for all the actors involved:
- Contributors, NGOs, employees, competent authorities

The efficiency of the costs:
This system must generate extra minimal costs for all the parts involved.

The transparency of reference:
- must offer all the actors involved a series of main information: the directed sum, the demographic main information about the contributors that have chosen to use this facility, information about the organizations that benefited from certain sums.

 

The stipulations of the Fiscal Identity (Law 571/2003)

Chapter X: The annual global income
Article 90

Paragraph 2 The individual contributors can decide on the distribution of up to 1% of the annual income tax to sponsor the nonprofit entities that function according to GO 26/2000 regarding associations and foundations, with further changes and completions.

Paragraph 3 The employee or the fiscal competent departments are obliged to calculate, hold and veer the money.

 

 


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