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.
The year 2008
The "Bucovina" Theatre Festival h...
The Interethnic Cup, the 5th edit...
Friendship textbook, translated i...
The beauty of the Ukrainian soul...
On Dragobete, we love in Romanian...
The year 2007
Hundreds of youngsters from Sucea...
The freshmen "were counted"Β thi...
Visoran Razvan needs money for a ...
Contests with prizes and hundreds...
"Gastronomic Interculturality ", ...
The "Bucovina" Theatre Festival h...
The beauty of the Ukrainian soul...
The Interethnic Cup, the 5th edit...
Friendship textbook, translated i...
On Dragobete, we love in Romanian...
During the âCrai nou" Cup the j...
THE âANAâ FOUNDATION SETS UP ...
Presents for the needy children, ...
Hara sang at the "Monitorul 2007"...
5000 presents were offered in the...
Santa Claus, at the opening of th...
The 4th edition of the Continenta...
"The longest night" with the band...
The most important matrixes of Bu...
Unity in diversity â the main c...
Two actresses and 100 becoming ac...
The European Youth Week 2007...
Ro-mania and DâOr made the Burd...
Almost 1.000 children were presen...
Performance and hundreds of prese...
Over 50 children received present...
This summer comes along with Chil...
Incendiary performance on Europeâ...
âPaţaichin's childrenâ- ...
The year 2006
âThe best of the bestâ on the...
The pupils from Suceava fight for...
Suceava â model of interethnic ...
Kin-ball, the sport that has conq...
âSuceviţa 400 under the sc...
Hundreds of children from Suceava...
Europeâs Day, celebrated at Suc...
At Suceviţa Again under the...
Football and basketball during th...
"Ana" counted its freshmen...
For the first time, the sound of ...
Suceviţa on holiday, under t...
Diplomas offered by the Ana Found...
The City Hall will give 5.000 pre...
The Childrenâs Playgrounds from...
Over 2.500 presents were offered ...
The year 2005
The first edition of the Fair of Eth...
Suceava's Days will continue today a...
Suceava's Days started yesterday in ...
The youth from Suceava and Ukraine w...
The first edition of the Interethnic...
Suceava, the interethnic capital of ...
The Romanian and Ukrainian youth are...
Caricature Exposition of the "Graphi...
Hundreds of children sang and receiv...
âThe best of the bestâ on its fi...
The 1st of June 2005 This summer co...
Ada Milea, a nonconformist by profes...
Thousands of people from Suceava rec...
The charity show âChampions of hea...
Gabriel Bucevschi has raised the mon...
An evening in the large family of Bu...
The year 2004
Over 1, 2 milliards were donated to...
Bucovina â intercultural region...
Three youth organizations from Suce...
Weekend with many sports competit...
The Fall of the Freshmen 2004...
For âSaint Nicholasâs Dayâ, â...
Saint Nicholas came to visit the ch...
Santa Claus offered presents to all...
Hundreds of children sang and recei...
The year 2003