{"id":7044,"date":"2023-07-11T06:52:11","date_gmt":"2023-07-11T06:52:11","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=7044"},"modified":"2023-07-11T06:57:05","modified_gmt":"2023-07-11T06:57:05","slug":"procedura-simplificata-si-termen-prelungit-pentru-sponsorizari-ce-trebuie-sa-stie-companiile-interesate","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/procedura-simplificata-si-termen-prelungit-pentru-sponsorizari-ce-trebuie-sa-stie-companiile-interesate\/","title":{"rendered":"Procedur\u0103 simplificat\u0103 \u0219i termen prelungit pentru sponsoriz\u0103ri. Ce trebuie s\u0103 \u0219tie companiile interesate?"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/7044?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/ccib.ro\/afacerea\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"View PDF\" \/><\/a><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/7044?print=print\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/ccib.ro\/afacerea\/wp-content\/plugins\/pdf-print\/images\/print.png\" alt=\"image_print\" title=\"Print Content\" \/><\/a><\/div><p style=\"text-align: center;\"><em>material de opinie de Daniel Grigore, Senior Manager, Taxe Directe, Deloitte Rom\u00e2nia<\/em><\/p>\n<p>Procedura prin care companiile pot direc\u021biona 20% din impozitul pe profit c\u0103tre organiza\u021bii non-profit (ONG) a fost simplificat\u0103, astfel c\u0103, \u00eencep\u00e2nd cu rezultatele financiare ob\u021binute \u00een 2022, facilitatea este mai u\u0219or de aplicat. Anterior, companiile interesate erau obligate s\u0103 vireze banii \u00een conturile asocia\u021biilor \u0219i ONG-urilor pe care voiau s\u0103 le sponsorizeze p\u00e2n\u0103 la finalul anului calendaristic. Ca urmare a unui ordin publicat anul trecut, societ\u0103\u021bile pot opta pentru sponsorizarea entit\u0103\u021bilor alese inclusiv dup\u0103 depunerea bilan\u021bului, prin intermediul ANAF, prin depunerea Declara\u021biei 117. Mai mult, ANAF are obliga\u021bia s\u0103 vireze banii \u00een 45 de zile de la depunerea declara\u021biei.<\/p>\n<p>Companiile pl\u0103titoare de impozit pe profit sau impozit pe venit (micro\u00eentreprinderile) pot acorda sponsoriz\u0103ri organiza\u021biilor non-profit \u00een baza legisla\u021biei \u00een vigoare, respectiv Codul fiscal \u0219i Legea sponsoriz\u0103rii 32\/1994. Cheltuiala respectiv\u0103 nu este deductibil\u0103 la calculul impozitului pe profit, \u00eens\u0103 constituie credit fiscal (se scade din impozitul datorat statului). Creditul fiscal este limitat la 0,75% din cifra de afaceri sau 20% din impozitul pe profit calculat pentru perioada de referin\u021b\u0103 (suma cea mai mic\u0103 dintre cele dou\u0103) pentru contribuabilii supu\u0219i impozitului pe profit sau 20% din impozitul pe venit datorat pentru perioada de referin\u021b\u0103 (trimestrul \u00een care s-a \u00eenregistrat cheltuiala cu sponsorizarea).<\/p>\n<p><strong>\u00cen ce const\u0103 noua procedur\u0103<\/strong><\/p>\n<p>Companiile care vor s\u0103 sponsorizeze organiza\u021bii non-profit au \u0219i posibilitatea redirec\u021bion\u0103rii unei p\u0103r\u021bi din impozitul pe profit, p\u00e2n\u0103 la plafonul men\u021bionat mai sus, cu condi\u021bia existen\u021bei unui contract de sponsorizare \u0219i a complet\u0103rii \u0219i depunerii unui formular specific, 177. Solicitarea poate fi transmis\u0103 autorit\u0103\u021bii fiscale \u00een urm\u0103toarele \u0219ase luni de la termenul legal pentru depunerea declara\u021biilor privind impozitul pe profit\/venitul aferent trimestrului IV (pentru anul 2022, termenul este 26 decembrie 2023).<\/p>\n<p>Exemplu de calcul pentru o companie care, \u00een anul 2022, a \u00eenregistrat o cifr\u0103 de afaceri de 30 de milioane de lei, datoreaz\u0103 un impozit pe profit de 500.000 de lei \u0219i a acordat, \u00een timpul anului, sponsoriz\u0103ri de 70.000 de lei. \u00cen plus, mai are dreptul la credit din sponsoriz\u0103ri de 5.000 de lei, sum\u0103 reportat\u0103 din perioadele anterioare (cu un an \u00een urm\u0103 au fost acordate sponsoriz\u0103ri peste plafon). Av\u00e2nd \u00een vedere c\u0103 0,75% din cifra de afaceri reprezint\u0103 225.000 de lei, iar 20% din impozitul pe profit este 100.000 de lei, rezult\u0103 c\u0103 societatea respectiv\u0103 are dreptul s\u0103 acorde sponsoriz\u0103ri \u00een limita plafonului de 100.000 de lei (pentru 2022). Dar pentru c\u0103 a aplicat un credit fiscal deja, \u00een timpul anului, de 75.000 de lei, mai poate \u00eencheia contracte cu beneficiari eligibili ai redirec\u021bion\u0103rii pentru \u00eenc\u0103 25.000 de lei. Contractele ar trebui \u00eencheiate p\u00e2n\u0103 la momentul depunerii formularului 177.<\/p>\n<p>\u00cen situa\u021bia \u00een care, \u00een urma rectific\u0103rii, rezult\u0103 un impozit mai mic datorat de companie, diferen\u021ba din suma redirec\u021bionat\u0103 de autorit\u0103\u021bi \u00een baza formularului 177 aprobat va trebui achitat\u0103 la bugetul de stat de c\u0103tre contribuabil. \u00cens\u0103 avantajul redirec\u021bion\u0103rii este c\u0103 sponsorizarea se face din impozitul pe profit datorat, \u0219i nu ca \u0219i o cheltuial\u0103 opera\u021bional\u0103 a contribuabilului.<\/p>\n<p>\u00cen concluzie, societ\u0103\u021bile care nu au reu\u0219it s\u0103 direc\u021bioneze integral sumele aferente acestei facilit\u0103\u021bi \u00een anul 2022 mai au la dispozi\u021bie \u00eenc\u0103 \u0219ase luni \u00eencep\u00e2nd cu data de 26 iunie 2023 s\u0103 decid\u0103 c\u0103tre ce ONG le direc\u021bioneaz\u0103 \u0219i s\u0103 parcurg\u0103 pa\u0219ii necesari \u00een acest scop.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>material de opinie de Daniel Grigore, Senior Manager, Taxe Directe, Deloitte Rom\u00e2nia<\/p>\n<p>Procedura prin care companiile pot direc\u021biona 20% din impozitul pe profit c\u0103tre organiza\u021bii non-profit (ONG) a fost simplificat\u0103, astfel c\u0103, \u00eencep\u00e2nd cu rezultatele financiare ob\u021binute \u00een 2022, facilitatea este mai u\u0219or de aplicat. Anterior, companiile interesate erau obligate s\u0103 vireze banii \u00een conturile asocia\u021biilor \u0219i ONG-urilor pe care voiau s\u0103 le sponsorizeze p\u00e2n\u0103 la finalul anului calendaristic. Ca urmare a unui ordin publicat anul trecut, societ\u0103\u021bile pot opta pentru&#8230;<\/p>\n","protected":false},"author":2,"featured_media":7045,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-7044","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-curier-legislativ","issue-serie-noua-nr-27-28-062023-25-07-2023"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Procedur\u0103 simplificat\u0103 \u0219i termen prelungit pentru sponsoriz\u0103ri. Ce trebuie s\u0103 \u0219tie companiile interesate? - Afacerea<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista-afacerea.ro\/afacerea\/procedura-simplificata-si-termen-prelungit-pentru-sponsorizari-ce-trebuie-sa-stie-companiile-interesate\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Procedur\u0103 simplificat\u0103 \u0219i termen prelungit pentru sponsoriz\u0103ri. Ce trebuie s\u0103 \u0219tie companiile interesate? - Afacerea\" \/>\n<meta property=\"og:description\" content=\"material de opinie de Daniel Grigore, Senior Manager, Taxe Directe, Deloitte Rom\u00e2nia  Procedura prin care companiile pot direc\u021biona 20% din impozitul pe profit c\u0103tre organiza\u021bii non-profit (ONG) a fost simplificat\u0103, astfel c\u0103, \u00eencep\u00e2nd cu rezultatele financiare ob\u021binute \u00een 2022, facilitatea este mai u\u0219or de aplicat. Anterior, companiile interesate erau obligate s\u0103 vireze banii \u00een conturile asocia\u021biilor \u0219i ONG-urilor pe care voiau s\u0103 le sponsorizeze p\u00e2n\u0103 la finalul anului calendaristic. Ca urmare a unui ordin publicat anul trecut, societ\u0103\u021bile pot opta pentru...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/revista-afacerea.ro\/afacerea\/procedura-simplificata-si-termen-prelungit-pentru-sponsorizari-ce-trebuie-sa-stie-companiile-interesate\/\" \/>\n<meta property=\"og:site_name\" content=\"Afacerea\" \/>\n<meta property=\"article:published_time\" content=\"2023-07-11T06:52:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-07-11T06:57:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2023\/07\/Curier_legislativ_1_Daniel-Grigore_Deloitte_Romania-scaled-e1689058315207.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1772\" \/>\n\t<meta property=\"og:image:height\" content=\"1356\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"\u0218erb\u0103nescu Cristina\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u0218erb\u0103nescu Cristina\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/procedura-simplificata-si-termen-prelungit-pentru-sponsorizari-ce-trebuie-sa-stie-companiile-interesate\/\",\"url\":\"https:\/\/revista-afacerea.ro\/afacerea\/procedura-simplificata-si-termen-prelungit-pentru-sponsorizari-ce-trebuie-sa-stie-companiile-interesate\/\",\"name\":\"Procedur\u0103 simplificat\u0103 \u0219i termen prelungit pentru sponsoriz\u0103ri. 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