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Form 230

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

Natural persons that may wish to direct a part (2% and/or 3.5%) of their annual income tax for 2019 to support non-profit entities, cult units and offer private grants can do so by submitting form 230, until 25 May 2020 inclusively. Thus, through the Order of the president of the National Agency for Fiscal Administration 614/2020, taxpayers who are natural persons can fill out a single form 230 (the new one) in order to direct a part of their annual income tax for 2019, without having to send the two existing forms (form 230 for incomes for the months of January-March 2019 and the other form for incomes for the months of April-December 2019).

Suggested Citation

  • Lucian CERNUȘCA, 2020. "Form 230," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(4), pages 56-63, April.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:4:p:56-63
    DOI: 10.37945/cbr.2020.04.07
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    File URL: https://www.ceccarbusinessreview.ro/form-230-a31d/download-PDF/
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    More about this item

    Keywords

    form 230; non-profit entity; cult unit; private grants; annual income tax;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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