The National Agency for Fiscal Administration (ANAF) has recently launched a draft order for public consultation aimed at amending Order No. 3562/2024, the regulation governing the mechanism through which companies may redirect up to 20% of their corporate income tax liability to non-profit organizations, religious institutions, or sponsorship activities.
Thank you for reading this post, don't forget to subscribe!The draft focuses on updating the administrative procedures used by the tax authorities to verify, process, and communicate the status of Form 177 (the tax redirection request).
The new regulation introduces stricter fiscal verification rules while providing greater flexibility in communication with taxpayers. One of the key amendments concerns the settlement of tax liabilities: the competent department will directly reject a redirection request if, at the time of verification, the company has not fully paid the corporate income tax related to the year for which the request is submitted. This eliminates the previous rule that allowed a 45-day grace period after the tax payment deadline.
At the same time, the draft introduces a taxpayer notification procedure for situations where the amount requested for redirection exceeds the legal limit.
If the review identifies irregularities or cases where only some of the non-profit organizations included in the application meet the eligibility requirements, ANAF will issue a detailed official notification.
Based on this notification, companies will have the right to correct the identified errors and submit a new redirection request, provided that they remain within the legal deadline established by the Fiscal Code.