Through Order no. 3,562/2024, published in the Official Gazette no. 546 of July 2, 2026, clarifications and additional conditions are introduced regarding the procedure for redirecting profit tax for sponsorships, with a direct impact on companies that owe minimum turnover tax.
What does it stipulate?
The main amendment explicitly establishes that a company cannot redirect an amount from the profit tax if it is owed at the level of the minimum turnover tax (IMCA). Practically, the sponsorship facility is linked to the tax calculated based on accounting profit. If, following the application of the IMCA mechanism, the company ends up paying a tax calculated on turnover, and not on profit, the right to redirect the respective amount is canceled. This rule limits sponsorship possibilities for companies with low profitability but high turnovers.
The Order reiterates and reinforces an essential operational condition: redirection is conditional on the full settlement of tax obligations representing the annual profit tax for which the request is made. Verification is carried out by ANAF at the time of processing the request. If, at that date, the profit tax is not paid in full, the redirection request is automatically rejected, without the possibility of subsequently remedying the situation for that request. This imposes strict financial discipline on companies wishing to use the facility.
Furthermore, the notification procedure is clarified in case of identifying errors in the redirection request. If the form contains errors (for example, the requested amount exceeds the legal ceiling, the beneficiary’s identification data are incorrect, etc.), the tax authority will send the taxpayer a notification requesting their rectification within a certain deadline. Failure to comply with this deadline leads to the rejection of the request. The model of the notification that the company will receive has been updated to include the new reasons for rejection, including the one related to IMCA.
To whom does it apply?
The measures apply to all profit tax paying taxpayers who intend to use the mechanism for redirecting a part of this tax to carry out sponsorships or acts of patronage. Companies that, due to low profit margins, are or anticipate being subject to the minimum turnover tax (IMCA) are specifically targeted.
What should you do?
- Check if the company owes minimum turnover tax (IMCA) for the respective fiscal year. Redirection is not possible if the tax owed is at the IMCA level.
- Ensure full payment of the profit tax for the year for which you request redirection before submitting the form. ANAF will reject the request if there is any outstanding amount for this obligation on the verification date.
Source: Official Gazette, Part I, no. 546 of July 2, 2026.
Note: This material is strictly for informational purposes and does not constitute legal, fiscal, or business advice. As the interpretation and application of legal provisions may vary significantly depending on the specific circumstances of each entity, we recommend that you seek specialized legal assistance before adopting any operational decisions based on these amendments.