The Procedure regarding the establishment of the amount representing up to 3,5% of the annual
tax due for the support of the non-profit entities that are established and operate under the
conditions of the law and the cult units, as well as for the granting of private scholarships was
approved.
The option on the destination of the amount of 3,5% of the annual tax due can be exercised for
one or more entities, within the limit of 3,5% of the income tax.
In the case of taxpayers who requested, in the previous year, the distribution of the amount
representing up to 3,5% of the annual tax for the same beneficiaries for a period of 2 years, the
specialized department records the information contained in the applications registered in the
previous year.
The submitted applications are processed by the specialized department / competent central fiscal
institution within maximum 10 days from their receipt, and in case errors are found or the
submitted documents are not sufficient, the specialized department notifies the taxpayer in order
to clarify the situation.