REDIRECT 2% AND 3.5% FROM INCOME TAX
FORM 200 for the redirection of 2% from the tax realized individually or in a form of association, income in money and / or in nature from Romania
To open and complete 200 Form you will need Adobe Acrobat Reader DC, which you can download from here.
FORM 230 for the redirection of 3.5% from the tax obtained from salaries and pensions
The 2% and 3.5% from the income tax, which you choose to direct to Pro ACT Suport Association, are not a sponsorship or private donation. With these campaigns you can donate at no cost.
If you choose not to redirect these percentages, the money will be redistributed by the State.
Download and fill in Form 230 or Form 200
Excerpt from the fiscal code Title 2, Cap. II, article 21, paragraph 4, letter p) “The taxpayers who carry out sponsorships and / or patronage acts, according to the provisions of Law no. 32/1994 regarding the sponsorship, with the subsequent modifications, and of the Law on libraries no. 334/2002, republished, with the subsequent amendments and completions, as well as those granting private scholarships, according to the law, subtract from the profit tax due the related amounts, if the total of these expenses cumulatively fulfills the following conditions: it is within the limit of 5 per thousand of the fiscal value and does not exceed more than 20% of the corporate income tax due. The sponsorship contract is recorded in the accounting and is deducted from the profit / income tax, due to the state in the corresponding quarter of the fiscal year.
Download and fill in the Sponsorship Contract.