What Changes in the Redirection of Corporate Income Tax
Thank you for reading this post, don't forget to subscribe!ANAF Order No. 773/2026 introduces important changes to the procedure for redirecting corporate income tax for sponsorships and acts of patronage. Published in Official Gazette No. 546 of July 2, 2026, the order amends the procedure established by ANAF Order No. 3,562/2024.
Companies subject to corporate income tax may continue to exercise this option through Form 177, submitted by the legal deadline for the annual corporate income tax return. The amount that can be redirected is determined within the limit provided by the Fiscal Code, after deducting direct sponsorships and carried-forward amounts, as applicable.
The 45-Day Grace Period Is Eliminated
The most important change is the elimination of the 45-day grace period for settling corporate income tax liabilities.
ANAF verifies the taxpayer’s tax situation through the available IT systems. If, at the time of verification, corporate income tax liabilities have not been settled, the redirection request may be rejected.
Therefore, companies must pay particular attention to the time when the payment is made and the time when it is recorded in the tax records.
How Errors in Form 177 Are Handled
The new rules distinguish between an unpaid tax liability and a completion or calculation error.
If the requested amount exceeds the amount that can be redirected, ANAF sends the taxpayer a notification through the Virtual Private Space (SPV) regarding the errors identified. The company may correct the information by submitting an amended Form 177 within the indicated deadline.
However, if the errors are not corrected within the deadline or the legal requirements are not met, the request may be rejected.
Who Cannot Redirect Corporate Income Tax
Taxpayers who owe corporate income tax at the level of the minimum turnover tax cannot redirect amounts from this tax.
In this context, companies intending to use the redirection mechanism should check in advance both the available limit and the status of their tax liabilities, as well as the sponsorship beneficiary’s eligibility.
The new rules require increased attention to tax compliance and the accuracy of Form 177, particularly because the settlement of tax liabilities and their verification in ANAF’s records have become essential for the processing of the request.