OPANAF 819/2019. Register of cult entities / units for which tax deductions are granted.
Starting with April 1, 2019, according to Law no. 30/2019, the sponsorships made by the payers of profit tax and of tax on the income for micro-enterprises to non-profit entities or cult units may be deducted from these taxes only if the beneficiaries of the amounts are registered in the Register of the cult entities / units for which they grant tax deductions. Order no. 819/2019 settles the procedure regarding the organization of the Register of cult entities / units for which tax deductions are granted, as well as the specific registration forms.
This register is displayed on the ANAF website. In order to be registered, the beneficiary non-profit entity or the cult unit must meet, on the date of submission of the application, the following conditions:
• To carry out activity in the field for which it was established, based on the declaration on its own responsibility;
• To have fulfilled all the tax declarative obligations stipulated by the law;
• Not to have outstanding fiscal obligations to the general consolidated budget, older than 90 days;
• To submit the annual financial statements, provided by law;
• Not to be declared inactive, according to art. 92 of the Fiscal Procedure Code.
The registration in the register is requested by submitting the Form 163 Application for registration / cancellation in / from the Register of cult entities / units for which tax deductions are granted. The application is completed and submitted on-line on the ANAF website. Along with the application, the cult entity / unit also submits the certificates of fiscal attestation issued by the local fiscal authorities, where it is registered as a payer of local taxes and taxes.
The request is solved within ten days from the submission, by the compartment with attributions in the management of the taxpayers register and the tax declarations within the competent fiscal authorities in which the fiscal record of the cult entity / unit is registered.