Order no. 470/2024 regarding the reporting of information on financing received by legal entities without patrimonial purpose was published in the Official Gazette, Part I no 239 of March 20th, 2024.
The main provisions:
This order approves the format of the Statement regarding the treasury situation, which must be drawn up by legal entities without patrimonial purpose who have received sums of the nature below:
- subsidies;
- sponsorships;
- amounts redirected, according to the law, from the profit tax, the income tax for micro-enterprises, respectively from the income tax owed by natural persons;
- other similar forms of financing, regardless of their cumulative value.