In the Official Gazette no. 325 dated April 21, 2020, ANAF ORDER no. 936 of April 14, 2020 was published, amending and supplementing Order of the President of the National Agency for Fiscal Administration no. 147/2020 for the approval of the Procedure for establishing the amount representing up to 3.5% of the annual tax owed for supporting non-profit entities established and operating under the law, and religious units, as well as for granting private scholarships pursuant to the law, as well as the model and content of certain forms.
From the date of publication of this Order, during the state of emergency and within 30 days from the date of termination of the state of emergency on the territory of Romania, the application of the provisions of Chapter III of Annex no. 1 to ANAF President Order no. 147/2020 is suspended.
During the period referred to above, the competent central tax authority will transfer the amounts from the annual tax owed to the accounts of non-profit entities/religious units, in accordance with the option expressed by taxpayers in form 230, observing the deadline of 90 days from the date of submission of the request.
After the expiry of the period referred to above, the competent central tax authority will apply the provisions of Chapter III of Annex no. 1 to ANAF President Order no. 147/2020, as subsequently amended.
In cases where taxpayers notify the competent tax authority in writing that they have not exercised the option to transfer an amount from the annual tax owed to support the non-profit entities/religious units mentioned in the notification received, and the transfer of funds to the accounts of the beneficiary entities has already been made, the tax authorities will take the necessary steps to recover the amounts transferred without entitlement, pursuant to the procedure set out in Chapter VII of Annex no. 1 to ANAF President Order no. 147/2020, as subsequently amended.