Redirecting Amounts from Tax Owed by Companies for Sponsorships

Redirecting Amounts from Tax Owed by Companies for Sponsorships

Starting from 1 January 2024, the Government Emergency Ordinance No. 115/2023 brings a series of changes and additions to the Fiscal Code with regard to redirecting profit tax for sponsorship and/or acts of patronage and for granting private scholarships. Thus, a procedure was issued, approved by th...

Full description

Saved in:

Bibliographic Details
Main Author:	Lucian CERNUȘCA
Format:	Article
Language:	English
Published:	The Body of Expert and Licensed Accountants of Romania 2024-11-01
Series:	CECCAR Business Review
Subjects:	sponsorship redirecting tax loan form 177 profit tax payer order of the president of the national agency for fiscal administration no. 3562/2024
Online Access:	https://www.ceccarbusinessreview.ro/redirecting-amounts-from-tax-owed-by-companies-for-sponsorships-a427d/download-PDF/
Tags:	Add Tag No Tags, Be the first to tag this record!

Similar Items

EFFICACY OF TAX PAYERS’ PERCEPTION ON TAX COMPLIANCE LEVEL AMONG SMEs IN ILORIN METROPOLIS
by: Daud Omotosho Saheed, et al.
Published: (2022-12-01)

Tax control over physical persons’ expenditures
by: A. F. Ziyatdinov
Published: (2014-09-01)

EFFECT OF COMPLIANCE COST AND TAX BURDEN ON TAX COMPLIANCE OF SMALL AND MEDIUM-SCALE ENTERPRISES IN BENUE STATE, NIGERIA
by: Okpe Caleb John, et al.
Published: (2024-10-01)

Survey of the influence of factors affecting the receipt of taxes from the big taxpayers in Sistan and Baluchestan province: Logit and Probit Approach
by: Reza Roshan, et al.
Published: (2024-12-01)

CHANGES IN INCOME TAX IN ROMANIA
by: Cristina Elena DUMITRU, et al.
Published: (2015-07-01)

PROBLEMS OF THE PROFIT TAX FOR COMPANIES WHICH TAKE THE IMPORT PROCEDURE
by: V. Senkov, et al.
Published: (2016-06-01)

TAX EVASION IN ROMANIA - THE INFLUENCE OF THE VAT GAP ON THE DEGREE OF TAX REVENUE COLLECTION
by: GUIU MARIAN-ROMEO
Published: (2024-12-01)

Portal authentication HTTP redirection using netfilter NFQUEUE
by: Huan-jie ZHANG, et al.
Published: (2014-10-01)

Deferred Taxes in Trade
by: Radojko LUKIC
Published: (2017-12-01)

Tax odysey-tax evasion wchich ends with penalty?
by: Krzysztof, Raul Woźniak
Published: (2016-02-01)

Perception / Randolph Blake, Robert Sekuler.
by: Blake, Randolph
Published: (2006)

LOCAL TAXES IN BULGARIA- A SOURCE OF REVENUES IN THE MUNICIPALITY BUDGETS
by: Vanya PANTELEEVA
Published: (2019-05-01)

Fiscal Mechanism for Countering Negative Environmental Externalities
by: Viktor Melnyk, et al.
Published: (2024-12-01)

Corporate income tax: Experiences of implementation in the Republic of Serbia
by: Božić-Miljković Ivana M.
Published: (2024-01-01)

The interrelationships between football fans’ psychological connection to a team, perception of sponsorship and sponsorship response in the context of new team and new sponsor
by: Kadir Yağız
Published: (2023-10-01)

ASSESSMENT OF THE TAX BURDEN IMPACT ON THE ENTITY'S FINANCIAL RESULTS: MICRO AND MACROECONOMIC ASPECTS
by: ZAHARCO, Silvia
Published: (2023-10-01)

Sponsorship: a form of prostitution or a form of traditional gender relations?
by: Malgorzata Fuszara
Published: (2017-11-01)

Assessment on the compliance of Polish exit tax with EU law
by: Sebastian Trzcina
Published: (2020-12-01)

Sport sponsorship from perspective of great industrial companies’ managers
by: İman Mırzaeı, et al.
Published: (2016-12-01)

La taxe carbone dans une économie d’inspiration keynésienne
by: Nicolas Piluso, et al.
Published: (2017-11-01)

CORRUPTION AND TAX EVASION IN ROMANIA
by: MARIANA TRANDAFIR
Published: (2011-04-01)

Specific Features of Legal Regulation of Local Taxes and Fees
by: O. V. Pabat
Published: (2020-12-01)

Event Sponsorship Factors Towards Purchasing Intention
by: Nur Farhana Mohd Sah, et al.
Published: (2020-12-01)

Green taxes, quotas and equality: Preserving social justice whilst averting climate change
by: Paula Casal
Published: (2016-04-01)

ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL
by: A. V. Ilin
Published: (2020-07-01)

NEW TAXATION AND ACCOUNTING COORDINATES ABOUT PROFIT TAX
by: CIUMAG MARIN, et al.
Published: (2024-10-01)

Disclosure of fiscal secrecy in the light of Article 299b of the Tax Ordinance Act
by: Ireneusz Nowak
Published: (2021-03-01)

Double Taxation Conventions, Transfer Pricing and Fiscal Space. From Tax Law Underpinnings to Financial Assessments
by: Dumiter Florin Cornel, et al.
Published: (2024-12-01)

Tax Avoidance and Firm Value Relationship in the Listed Companies of Bangladesh: A Conceptual Overview
by: Md. Nazrul Islam, et al.
Published: (2020-12-01)

SOCIAL ACCEPTANCE OF PROFITABILITY OF POLISH BANKS IN THE CONTEXT OF INTRODUCTION OF THE BANK TAX
by: Paweł Mrowiec
Published: (2016-12-01)

THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD
by: V. Alkaeva
Published: (2016-07-01)

Legal implications of tax and tax systems of the European Union countries – an outline of the issue
by: Jolanta Ciak, et al.
Published: (2019-03-01)

Legal status of firefighting entities under the new Firefighting Act and some tax observations
by: Dragan Zlatović, et al.
Published: (2023-12-01)

Corporate tax collection in times of Covid-19 pandemic: An analysis of the Peruvian economy
by: Ana Leyla Yupanqui-Castillo, et al.
Published: (2024-11-01)

Analysis of the impact of sports sponsorship by Banco Panamericano: an event study
by: Márcio Mellaci, et al.
Published: (2012-01-01)

NEW TRENDS IN THE TAX POLICY OF RUSSIA
by: D. Golub
Published: (2017-03-01)

Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025
by: Lucian CERNUȘCA
Published: (2025-01-01)

An unpopular view on tax monitoring
by: E. N. Kolesnikova
Published: (2022-11-01)

Persuasive model of reaction towards tax avoidance in penal fiscal regulations
by: Krzysztof, Raul Woźniak
Published: (2016-02-01)

TAX FAIRNESS, PERCEIVED CORRUPTION AND TAX ADMINISTRATION IN NIGERIA
by: Mubaraq Sanni, et al.
Published: (2023-10-01)