Redirecting the Corporate Tax/the Microenterprises Income Tax for Making Sponsorships

Starting this year, we are witnessing a significant modified tax regime for corporate tax paying microenterprises/companies that want to obtain tax credit for the sponsorships made. For the sponsorships granted starting from 2022 there is no longer the possibility of reporting the amounts undeducted...

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Bibliographic Details
Main Author: Lucian CERNUȘCA
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2022-12-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/redirecting-the-corporate-tax-the-microenterprises-income-tax-for-making-sponsorships-a265d/download-PDF/