New rules on sponsorships and redirecting a percentage of tax to non-profit entities. What do companies need to know?

The legislation under which companies can make sponsorships and redirect tax payments to non-profit entities changed at the end of last year, meaning that those interested must follow new rules from this year onwards. For 2024, the deadline for redirecting 20% of corporate tax is 25 June 2024, but in practice there are still a number of issues to be clarified.

In the webinar "New rules on sponsorships and redirecting percentages of tax to non-profit entities. What do companies need to know?", Deloitte experts will detail the conditions for granting sponsorships, the procedure for ordering redirection, and other issues of interest to companies.

Main topics

• Who are the taxpayers who can exercise the option to redirect the tax due?

• The deadline by which taxpayers can request tax deferral;

• Conditions for making the redirection;

• Procedural and practical aspects of tax re-direction;

• Procedural and practical aspects of the adjustment of the difference in corporate income tax/microenterprise income tax that has been overpaid.

Speakers

• Alexandra Preda, Manager, Tax & Legal, Deloitte România;

• Cristiana Petrariu, Senior Consultant, Tax & Legal, Deloitte România.
  

Participation in the event is free and is done through registration. There is no limit to the number of employees from a company who can participate. The discussions will be conducted in the Romanian language.