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REDIRECT 20 percent OF INCOME TAX
Sponsorships are deductible from your company’s annual profit tax within 20 percent of your company’s profit and 0.3 percent of turnover – conditions are cumulative; for sponsorships, write to us at contact@fvl.ro and we will establish together the terms of the contract and the partnership.
REDIRECT 2 percent OF THE INCOME TAX Every year, everyone has the option of redirecting 2 percent of the income tax to a non-profit organization, which would otherwise go to the state. Find below the forms for with Life and Light Foundation’s data, which you can fill in with your personal details, sign them and send them to the Financial Administration you belong to until May 25, or send us an email and we’ll contact you us to collect the forms: contact@fvl.ro.
The 230 Form (Points A and B – if your salary was your only source of income in 2023. If you do not know the appropriate amount of 2 percent of the tax, you can leave the box blank and this will be calculated by the tax authorities)
The 200 Form (if you had other sources of income in 2017. Eg.: disposal of the use of property, copyright, etc.)
*Legal framework: Fiscal Code, Art. 84 from the Law no. 571/2003
The taxpayers may dispose of an amount representing up to 2 percent of the tax due on the taxable annual net income, the taxable annual net gain from the transfer of securities, other than shares and securities, in the case of closed-ended companies, annual net gains on time-based currencies on a contractual basis, and any other operations of that nature, to support non-profit entities that are set up and operate according to the law, the worship units, as well as the granting of private scholarships, according to the law.
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