The donation is financed from the state budget. If the person chooses to redirect 2%, 98% of the tax will go to the state budget instead of 100%.
The person redirecting 2% is not spending their own money.
The donation is made between January 1 and April 30 of each year when filing income tax.
When you make your annual declaration via form CET18, you can indicate the tax code of the Charity Center for Refugees in box M1: 1010620003124
For more information, see this tutorial (in Romanian).
The legislation provides sufficient mechanisms to prevent and discourage embezzlement, namely:
Only organizations working for the public good and for the good of the community, and not for personal gain, can benefit from the mechanism. The list of organizations is established and published annually by the Public Services Agency.
There are strict rules in the legislation on the use of amounts of 2%. They can only be used for activities of public interest. A certain amount of the amount can be used for administrative expenses, to ensure the functioning of the organization.
Each organization is required to report on the use of amounts. In the event of non-declaration or use of the sums in violation of the rules, the responsibility will be assumed both by the organization and by the persons in positions of responsibility. The sanctions are of 3 types and are applied cumulatively, and consist of a fine applied to the person responsible, between 4,500 and 9,000 lei; reimbursement of the amount not declared or spent in violation of the rules and exclusion from the 2% mechanism for a period of 2 years, with publication of the list.
Information on amounts received and their use is public. Every year until December 31, the National Tax Service publishes an annual report on the percentage designation. This report will also contain information on each beneficiary organization and the exact amount received.
The Financial Inspectorate will also publish all reports on the use of amounts submitted by beneficiary organizations, after exclusion of personal data.
The following categories of natural persons with resident status can make donations via the 2% mechanism:
- citizens of the Republic of Moldova;
- foreign citizens;
- stateless.
A resident is considered to be a natural person who meets one of the following conditions:
- has a permanent residence in the Republic of Moldova;
- has a permanent residence in the Republic of Moldova, but is receiving treatment or rest, or studying, or traveling abroad;
- is a person holding positions of responsibility of the Republic of Moldova, in the exercise of his function abroad;
- resides in the Republic of Moldova for at least 183 days during the fiscal year.
Our organization does not generate its own income and only functions with the support of its partners and donors. Donations allow us to ensure the continuity of the assistance we provide to refugees and asylum seekers in Moldova.
A secure way of donating
In September of each year, organizations wishing to benefit from the 2% mechanism must register with the Public Services Agency (ASP). The ASP checks that applicants meet the eligibility conditions and, before December 31 of each year, publishes the List of Beneficiaries on its website. Only organizations included in this list will be able to benefit from the 2% mechanism.
When completing their income tax return, individuals can indicate the NGO to which they wish to send 2% of their income tax by indicating the tax code of the organization in the optional part (code M1).
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After the deadline for receipt of tax returns, the National Tax Service will process all data and draw up a list of beneficiary organizations and their designated percentages. This information will be transmitted to the Ministry of Finance, through the Public Treasury, until July 31. By September 30, the Department of Finance will transfer the designated percentage amounts to recipients.
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After receiving the amounts, the beneficiary organizations have 2 financial years to use these amounts. If the amounts are not used during this period, they must be returned to the state budget. These amounts can be used for activities of Community interest as well as for administrative expenditure.
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After the end of the period of use, the beneficiary organizations have the obligation to justify the use of the sums paid. Reports will be published after exclusion of personal data. This ensures transparency in the use of amounts.
After the deadline for submitting reports on the use of the amounts has expired, the Financial Inspectorate will monitor the use of the amounts by the beneficiary organizations. Those responsible may be called into question both for the use of the amounts in violation of the legal provisions, and for the non-presentation of reports concerning the use of the amounts. Both the beneficiary organizations and the people in positions of responsibility within them will be responsible.
The sanctions include a fine, a refund of the amount used in violation of the rules or of non-declaration, as well as the exclusion of organizations from the list of beneficiaries 2% for 2 years, with the publication of the list of beneficiaries excluded from the participation in the mechanism.
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