{"id":11707,"date":"2026-01-26T10:35:47","date_gmt":"2026-01-26T10:35:47","guid":{"rendered":"https:\/\/fundatiaregala.ro\/?page_id=11707"},"modified":"2026-02-13T10:51:41","modified_gmt":"2026-02-13T08:51:41","slug":"mic-ghid-fiscal-si-contabil","status":"publish","type":"page","link":"https:\/\/fundatiaregala.ro\/en\/mic-ghid-fiscal-si-contabil\/","title":{"rendered":"Mic ghid fiscal \u0219i contabil"},"content":{"rendered":"<section class=\"vc_row liquid-row-shadowbox-69f441d57c1a9\"><div class=\"ld-container container\"><div class=\"row ld-row ld-row-outer\"><div class=\"wpb_column vc_column_container vc_col-sm-12 text-center text-sm-center text-md-center text-lg-center liquid-column-69f441d57c90c\"><div class=\"vc_column-inner\" ><div class=\"wpb_wrapper\"  ><style>.ld_spacer_69f441d57c9b6{height:250px;}<\/style>\n<div class=\"ld-empty-space ld_spacer_69f441d57c9b6\"><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"vc_row liquid-row-shadowbox-69f441d57ce0f\"><div class=\"ld-container container\"><div class=\"row ld-row ld-row-outer\"><div class=\"wpb_column vc_column_container vc_col-sm-12 text-center text-sm-center text-md-center text-lg-center liquid-column-69f441d57d2b9\"><div class=\"vc_column-inner\" ><div class=\"wpb_wrapper\"  ><style>.ld_fancy_heading_69f441d57d45a h2{color:#262528;}.ld_fancy_heading_69f441d57d45a .lqd-highlight-inner{height:0.275em!important;bottom:0px!important;}<\/style><div class=\"ld-fancy-heading text-center ld_fancy_heading_69f441d57d45a\">\n\t<h2 class=\"ld-fh-element lqd-highlight-underline lqd-highlight-grow-left text-decoration-default\"   >  A BRIEF TAX AND ACCOUNTING GUIDE ON SPONSORSHIP<\/h2><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"vc_row liquid-row-shadowbox-69f441d57d9af\"><div class=\"ld-container container\"><div class=\"row ld-row ld-row-outer\"><div class=\"wpb_column vc_column_container vc_col-sm-12 text-center text-sm-center text-md-center text-lg-center liquid-column-69f441d57de64\"><div class=\"vc_column-inner\" ><div class=\"wpb_wrapper\"  ><style>.ld_spacer_69f441d57df0a{height:100px;}<\/style>\n<div class=\"ld-empty-space ld_spacer_69f441d57df0a\"><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"vc_row liquid-row-shadowbox-69f441d57e307\"><div class=\"ld-container container\"><div class=\"row ld-row ld-row-outer\"><div class=\"wpb_column vc_column_container vc_col-sm-12 liquid-column-69f441d57e7aa\"><div class=\"vc_column-inner\" ><div class=\"wpb_wrapper\"  ><style>.ld_fancy_heading_69f441d57e947 h4{color:#262528;}.ld_fancy_heading_69f441d57e947 .lqd-highlight-inner{height:0.275em!important;bottom:0px!important;}<\/style><div class=\"ld-fancy-heading ld_fancy_heading_69f441d57e947\">\n\t<h4 class=\"ld-fh-element lqd-highlight-underline lqd-highlight-grow-left text-decoration-default\"   >  THE SPONSORSHIP LAW AND THE FISCAL CODE<\/h4><\/div><style>.ld_fancy_heading_69f441d57ebe2 p{color:#262528;}.ld_fancy_heading_69f441d57ebe2 .lqd-highlight-inner{height:0.275em!important;bottom:0px!important;}<\/style><div class=\"ld-fancy-heading text-justified ld_fancy_heading_69f441d57ebe2\">\n\t<p class=\"ld-fh-element lqd-highlight-underline lqd-highlight-grow-left text-decoration-default\"   >  <\/p>\n<p style=\"text-align: justify\" class=\"translation-block\">The Sponsorship Law and the Fiscal Code allow commercial companies paying corporate income tax (impozit pe profit) or micro-company tax (impozit pe venit) to provide sponsorships to organizations in specific fields (e.g., charitable organizations) and to benefit from tax incentives under certain conditions provided by law.<\/p>\n<p style=\"text-align: justify\" class=\"translation-block\">In the case of sponsorships granted to non-profit legal entities, including religious units, the related amounts are deducted from the corporate\/income tax due, within the limits provided by the Fiscal Code, only if the sponsorship beneficiary is registered, at the date of the contract, in the Registry of entities\/religious units for which tax deductions are granted.<\/p>\n<p style=\"text-align: justify\" class=\"translation-block\">Sponsorship expenditure is not a tax-deductible expense, but it can represent a tax credit, meaning it can reduce the payable corporate tax by the full amount of the sponsorship provided.<\/p>\n<p><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"vc_row liquid-row-shadowbox-69f441d57f1a1\"><div class=\"ld-container container\"><div class=\"row ld-row ld-row-outer\"><div class=\"wpb_column vc_column_container vc_col-sm-12 text-center text-sm-center text-md-center text-lg-center liquid-column-69f441d57f65f\"><div class=\"vc_column-inner\" ><div class=\"wpb_wrapper\"  ><style>.ld_spacer_69f441d57f700{height:30px;}<\/style>\n<div class=\"ld-empty-space ld_spacer_69f441d57f700\"><\/div><style>.ld_button_69f441d57f866.btn-icon-solid .btn-icon{background:#d2a12a;}.ld_button_69f441d57f866.btn-icon-circle.btn-icon-ripple .btn-icon:before{border-color:#d2a12a;}.ld_button_69f441d57f866.btn-icon-solid:hover .btn-icon{background:#1d4484;}.ld_button_69f441d57f866 .btn-icon{color:rgb(255, 255, 255);}.ld_button_69f441d57f866:hover .btn-icon{color:rgb(255, 255, 255);}.ld_button_69f441d57f866{background-color:#d2a12a;border-color:#d2a12a;color:rgb(255, 255, 255);}.ld_button_69f441d57f866:hover{background-color:#1d4484;border-color:#1d4484;color:rgb(255, 255, 255);}.ld_button_69f441d57f866 .btn-gradient-bg-hover{background:-webkit-linear-gradient(to right, #1d4484 0%, #1d4484 100%);background:linear-gradient(to right, #1d4484 0%, #1d4484 100%);}.ld_button_69f441d57f866 .btn-gradient-border defs stop:first-child{stop-color:#d2a12a;}.ld_button_69f441d57f866 .btn-gradient-border defs stop:last-child{stop-color:#d2a12a;}.ld_button_69f441d57f866:hover .btn-gradient-border defs stop:first-child{stop-color:#1d4484;}.ld_button_69f441d57f866:hover .btn-gradient-border defs stop:last-child{stop-color:#1d4484;}<\/style><a href=\"https:\/\/fundatiaregala.ro\/en\/sponsorizeaza-20\/\" class=\"btn btn-solid btn-xsm circle border-thin btn-icon-left btn-has-label ld_button_69f441d57f866\" >\n\t<span>\n\t\n\t\t\t\t\t<span class=\"btn-txt\" data-text=\"\u00cenapoi la pagin\u0103\" >Back to previous page<\/span>\n\t\t\n\t<span class=\"btn-icon\"><i class=\"fas fa-arrow-left\"><\/i><\/span>\t\t\t\t<\/span>\n<\/a>\n<style>.ld_spacer_69f441d580471{height:100px;}<\/style>\n<div class=\"ld-empty-space ld_spacer_69f441d580471\"><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"vc_row liquid-row-shadowbox-69f441d580899\"><div class=\"ld-container container\"><div class=\"row ld-row ld-row-outer\"><div class=\"wpb_column vc_column_container vc_col-sm-12 liquid-column-69f441d580d7c\"><div class=\"vc_column-inner\" ><div class=\"wpb_wrapper\"  ><style><\/style><div class=\"lqd-tabs lqd-tabs-style-9 d-flex flex-column ld_tabs_69f441d582a67\" data-tabs-options='{\"trigger\":\"click\"}'>\n\n\t<nav class=\"lqd-tabs-nav-wrap mb-6\">\n\t\t<ul class=\"reset-ul lqd-tabs-nav d-flex align-items-center flex-wrap justify-content-md-center\" role=\"tablist\"><li data-controls=\"lqd-1769422763040-504fe935-0905\" role=\"presentation\" class=\"ld_tab_section-69f441d580fc0 active\"><a href=\"#lqd-1769422763040-504fe935-0905\" data-bs-target=\"#lqd-1769422763040-504fe935-0905\" aria-expanded=\"false\" aria-controls=\"lqd-1769422763040-504fe935-0905\" role=\"tab\" data-toggle=\"tab\" data-bs-toggle=\"tab\"><span class=\"lqd-tabs-nav-txt\">TAX FOR 2025 VIA FORM 177<\/span><\/a><\/li><li data-controls=\"lqd-1769422763057-ac800acc-8911\" role=\"presentation\" class=\"ld_tab_section-69f441d581eb3\"><a href=\"#lqd-1769422763057-ac800acc-8911\" data-bs-target=\"#lqd-1769422763057-ac800acc-8911\" aria-expanded=\"false\" aria-controls=\"lqd-1769422763057-ac800acc-8911\" role=\"tab\" data-toggle=\"tab\" data-bs-toggle=\"tab\"><span class=\"lqd-tabs-nav-txt\">TAX FOR 2026<\/span><\/a><\/li><\/ul>\t\t \n\t<\/nav>\n\n\t<div class=\"lqd-tabs-content\"><div id=\"lqd-1769422763040-504fe935-0905\" role=\"tabpanel\" class=\"lqd-tabs-pane fade active in\"><style>.ld_fancy_heading_69f441d581164 p{color:#262528;}.ld_fancy_heading_69f441d581164 .lqd-highlight-inner{height:0.275em!important;bottom:0px!important;}<\/style><div class=\"ld-fancy-heading text-justified ld_fancy_heading_69f441d581164\">\n\t<p class=\"ld-fh-element lqd-highlight-underline lqd-highlight-grow-left text-decoration-default\"   >  <\/p>\n<h3 style=\"text-align: justify\"><strong>TAX FOR 2025 VIA FORM 177<\/strong><\/h3>\n<p class=\"cvGsUA direction-ltr align-start para-style-body\" style=\"text-align: justify\"><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">How can you provide a sponsorship by June 25, 2026, that is deducted from the tax already paid for the previous year? Redirect 20% of the company's tax for the 2025 fiscal year, at no real cost or cashflow impact, in 4 simple steps:<\/span><\/p>\n<p style=\"text-align: justify\">1. Asigura\u021bi-v\u0103 c\u0103 v\u0103 reg\u0103si\u021bi \u00een situa\u021bia urm\u0103toare: cheltuiala cu sponsorizarea \u00een anul 2025 nu a dep\u0103\u0219it plafonul pentru sponsorizare \u00een anul fiscal 2024 (suma minim\u0103 dintre 0,75% din cifra de afaceri \u0219i 20% din impozitul pe profit);<\/p>\n<p style=\"text-align: justify\">2. Complete the sponsorship contract and send it to: prieten@fundatiaregala.ro.<\/p>\n<p style=\"text-align: justify\">3. Download Form 177 (D177 \u2013 \"Request regarding the redirection of corporate income tax\" from the ANAF portal \u2013 https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/177.html<\/p>\n<p style=\"text-align: justify\">4. Submit the completed Form 177 by June 25, 2026, to the tax authority competent for administering the taxpayer's tax liabilities.<\/p>\n<p style=\"text-align: justify\">(!) Note: By submitting Form 177, you redirect tax already paid. This sponsorship utilizes the remaining allowance of the tax credit for 2025. The sponsored amount will be paid to the beneficiary by the tax authorities based on the submitted form. To provide a sponsorship from the 2025 tax credit, please complete a sponsorship contract with The Margareta of Romania Royal Foundation.<\/p>\n<p class=\"nitro-offscreen\" style=\"text-align: justify\"><strong>REDIRECTING TAX VIA FORM 177 \u2013 A NEW TAX INCENTIVE<\/strong><\/p>\n<p class=\"nitro-offscreen translation-block\" style=\"text-align: justify\"><strong>Amendments to the Fiscal Code by Law 322\/2021:<\/strong> When sponsorships made during a fiscal year do not reach the allowed ceiling (leaving a positive unused difference even after utilizing any carried-forward sponsorships from previous years), the taxpayer may \"redirect the tax\" for sponsorships or patronage. Payments for redirected amounts will be made by the competent tax authority where the redirection form was filed.<\/p>\n<p class=\"nitro-offscreen translation-block\" style=\"text-align: justify\">Through <strong>Order 1679\/2022<\/strong> and <strong>Order 3562\/2024<\/strong>, Form 177 was approved as follows:<\/p>\n<ul class=\"nitro-offscreen\">\n<li style=\"text-align: justify\">Corporate tax payers can redirect sponsorship amounts to non-profits until June 25, 2026, if the 2025 sponsorship expenditure did not exceed the 2024 ceiling.<\/li>\n<li style=\"text-align: justify\">Form 177 for the year 2025 can be submitted until June 25, 2026. Only taxpayers who have not exhausted their 2025 deductible sponsorship ceiling may opt for this.<\/li>\n<li style=\"text-align: justify\">The form shall be submitted to the tax authority competent for the administration of the tax liabilities owed by the taxpayer\/payer. The redirection option may be exercised for one or more entities. In the case of taxpayers who are members of a tax group, the redirection may only be ordered by the responsible legal entity, and the form shall be submitted to the tax authority competent for the administration of the tax liabilities owed by the responsible legal entity of the group.<\/li>\n<li style=\"text-align: justify\">Processing: The deadline for settling Form 177 requests is 45 days from submission. If tax debts are outstanding, the 45-day period begins once the debt is cleared.<\/li>\n<\/ul>\n<p><\/p><\/div><\/div><div id=\"lqd-1769422763057-ac800acc-8911\" role=\"tabpanel\" class=\"lqd-tabs-pane fade\"><style>.ld_fancy_heading_69f441d582030 p{color:#262528;}.ld_fancy_heading_69f441d582030 .lqd-highlight-inner{height:0.275em!important;bottom:0px!important;}<\/style><div class=\"ld-fancy-heading text-justified ld_fancy_heading_69f441d582030\">\n\t<p class=\"ld-fh-element lqd-highlight-underline lqd-highlight-grow-left text-decoration-default\"   >  <\/p>\n<h3 style=\"text-align: justify\"><strong>FOR COMPANIES PAYING CORPORATE INCOME TAX<\/strong><\/h3>\n<p style=\"text-align: justify\" class=\"translation-block\"><strong>Companies paying corporate income tax<\/strong> that provide sponsorships according to the Sponsorship Law\u2014to support non-profit entities and religious units which, at the date of the contract, are registered in the Registry of entities\/religious units for which tax deductions are granted according to the Fiscal Code\u2014shall deduct the related amounts from the corporate tax due, up to the minimum value of the following:<\/p>\n<p style=\"text-align: justify\">\u25ba 0.75% of the turnover<br \/>\n\u25ba 20% of the corporate income tax due<\/p>\n<p style=\"text-align: justify\" class=\"translation-block\"><strong>Starting with 2018<\/strong>, taxpayers who provide sponsorships are <strong>obliged to submit an informative declaration regarding the beneficiaries of the sponsorships (Form 107)<\/strong>, pertaining to the year in which the respective expenses were recorded.<\/p>\n<p style=\"text-align: justify\" class=\"translation-block\">The tax incentive granted through the tax credit mechanism practically allows the sponsor to pay the respective amount to a non-profit organization (subject to the mentioned conditions) instead of paying it as corporate tax. To be included in the tax calculation for the respective period, the sponsorship contract must be concluded (and the payment must be made) within the  <strong>reference period.<\/strong><\/p>\n<p style=\"text-align: justify\">Amendments to the Fiscal Code by Law 322\/2021<\/p>\n<p style=\"text-align: justify\" class=\"translation-block\">Until 2021, if sponsorship expenses exceeded the permitted tax credit limits in the reference year, the eligible amounts could be carried forward for 7 years (for corporate tax payers) or for 28 consecutive quarters (for micro-company tax payers). <strong>This is no longer possible for amounts recorded starting with 2022.<\/strong> However, amounts carried forward from the past (pertaining to the years 2015\u20132021) may still be utilized until 2028. The recovery of these amounts as a tax credit is performed in the order of their recording, under the same conditions, at each tax payment deadline.<\/p>\n<p><\/p><\/div><\/div><\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/section><section class=\"vc_row liquid-row-shadowbox-69f441d582f64\"><div class=\"ld-container container\"><div class=\"row ld-row ld-row-outer\"><div class=\"wpb_column vc_column_container vc_col-sm-12 liquid-column-69f441d583425\"><div class=\"vc_column-inner\" ><div class=\"wpb_wrapper\"  ><style>.ld_fancy_heading_69f441d5835e7 p{color:#262528;}.ld_fancy_heading_69f441d5835e7 .lqd-highlight-inner{height:0.275em!important;bottom:0px!important;}<\/style><div class=\"ld-fancy-heading ld_fancy_heading_69f441d5835e7\">\n\t<p class=\"ld-fh-element lqd-highlight-underline lqd-highlight-grow-left text-decoration-default\"   >  <\/p>\n<p class=\"nitro-offscreen\" style=\"text-align: justify\"><strong>CALCULATION EXAMPLE (Corporate Income Tax)\u00a0<\/strong><\/p>\n<p class=\"nitro-offscreen\" style=\"text-align: justify\">A company has a turnover of 30,000,000 RON and a taxable profit of 8,000,000 RON. The corporate tax (16%) is 1,280,000 RON. With a sponsorship of 250,000 RON granted during the year, the tax reduction is calculated as follows:<\/p>\n<table class=\"nitro-offscreen\" style=\"height: 207px\" width=\"650\">\n<tbody>\n<tr>\n<td width=\"512\"><strong>Elements for Calculation<\/strong><\/td>\n<td width=\"140\"><strong>Amount (RON)<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"512\">Turnover (CA)<\/td>\n<td width=\"140\">30.000.000<\/td>\n<\/tr>\n<tr>\n<td width=\"512\">Taxable Profit<\/td>\n<td width=\"140\">8.000.000<\/td>\n<\/tr>\n<tr>\n<td width=\"512\">Corporate Tax (16%)<\/td>\n<td width=\"140\">1.280.000<\/td>\n<\/tr>\n<tr>\n<td width=\"512\">Limit A: 0.75% of Turnover<\/td>\n<td width=\"140\">225.000<\/td>\n<\/tr>\n<tr>\n<td width=\"512\">Limit B: 20% of Corporate Tax<\/td>\n<td width=\"140\">256.000<\/td>\n<\/tr>\n<tr>\n<td width=\"512\">Available Amount for Sponsorship (Minimum of A or B)<\/td>\n<td width=\"140\">225.000<\/td>\n<\/tr>\n<tr>\n<td width=\"512\"><\/td>\n<td width=\"140\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"nitro-offscreen\" style=\"text-align: justify\"><strong>\u00a0<\/strong><\/p>\n<p class=\"nitro-offscreen\" style=\"text-align: justify\">DETAILS FROM SPONSORSHIP LAW NO. 32\/1994<\/p>\n<p class=\"nitro-offscreen\" style=\"text-align: justify\"><strong>Eligible Activities<\/strong><\/p>\n<p class=\"nitro-offscreen\" style=\"text-align: justify\">Sponsorships can be granted to beneficiaries in fields such as: culture, arts, medicine, science, education, humanitarian, religious, philanthropic, sports, human rights, social services\/assistance, environmental protection, and the restoration of historical monuments.<\/p>\n<p>&nbsp;<\/p>\n<p class=\"nitro-offscreen\" style=\"text-align: justify\"><strong>Potential Beneficiaries:<\/strong><\/p>\n<ul class=\"nitro-offscreen\" style=\"text-align: justify\">\n<li>Non-profit legal entities in Romania operating in the fields mentioned above.<\/li>\n<li>Public institutions and authorities.<\/li>\n<li>TV\/Radio programs, books, or publications in these fields.<\/li>\n<li>Individuals residing in Romania whose activity is recognized by a non-profit or public institution in the relevant field.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p class=\"nitro-offscreen\" style=\"text-align: justify\"><strong>The incentive is NOT granted in cases of:<\/strong><\/p>\n<ul class=\"nitro-offscreen\" style=\"text-align: justify\">\n<li>Reciprocal sponsorship between individuals or legal entities.<\/li>\n<li>Sponsorship by relatives (up to the fourth degree).<\/li>\n<li>Sponsorship of a non-profit by a legal entity that directs or controls it.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p class=\"nitro-offscreen\" style=\"text-align: justify\"><strong>Key Points to Remember:<\/strong><\/p>\n<ul class=\"nitro-offscreen\" style=\"text-align: justify\">\n<li>Sponsorship must be based on a written contract specifying the object, value, duration, and rights\/obligations.<\/li>\n<li>The incentive is granted in the year the sponsorship is actually paid (or goods are provided).<\/li>\n<li>Sponsorships cannot be provided from public budget sources.<\/li>\n<li>The sponsor or beneficiary may inform the public about the sponsorship (name, logo, image) provided it does not harm the activity or public order. Commercial advertising is prohibited.<\/li>\n<li>The sponsor must not seek to direct the beneficiary's activity, directly or indirectly.<\/li>\n<li>Sponsors who, directly or indirectly, seek to direct the beneficiary's activity shall not benefit from the incentives provided by the Sponsorship Law.<\/li>\n<\/ul>\n<p class=\"nitro-offscreen\" style=\"text-align: justify\"><strong>\u00a0<\/strong><\/p>\n<p class=\"nitro-offscreen\" style=\"text-align: justify\">NOTE: This document is for informational purposes only and does not constitute professional tax advice. We recommend consulting legislative provisions for full details.<\/p>\n<p><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"vc_row liquid-row-shadowbox-69f441d584457\"><div class=\"ld-container container\"><div class=\"row ld-row ld-row-outer\"><div class=\"wpb_column vc_column_container vc_col-sm-12 text-center text-sm-center text-md-center text-lg-center liquid-column-69f441d5848e2\"><div class=\"vc_column-inner\" ><div class=\"wpb_wrapper\"  ><style>.ld_spacer_69f441d58497b{height:30px;}<\/style>\n<div class=\"ld-empty-space ld_spacer_69f441d58497b\"><\/div><style>.ld_button_69f441d584ad1.btn-icon-solid .btn-icon{background:#d2a12a;}.ld_button_69f441d584ad1.btn-icon-circle.btn-icon-ripple .btn-icon:before{border-color:#d2a12a;}.ld_button_69f441d584ad1.btn-icon-solid:hover .btn-icon{background:#1d4484;}.ld_button_69f441d584ad1 .btn-icon{color:rgb(255, 255, 255);}.ld_button_69f441d584ad1:hover .btn-icon{color:rgb(255, 255, 255);}.ld_button_69f441d584ad1{background-color:#d2a12a;border-color:#d2a12a;color:rgb(255, 255, 255);}.ld_button_69f441d584ad1:hover{background-color:#1d4484;border-color:#1d4484;color:rgb(255, 255, 255);}.ld_button_69f441d584ad1 .btn-gradient-bg-hover{background:-webkit-linear-gradient(to right, #1d4484 0%, #1d4484 100%);background:linear-gradient(to right, #1d4484 0%, #1d4484 100%);}.ld_button_69f441d584ad1 .btn-gradient-border defs stop:first-child{stop-color:#d2a12a;}.ld_button_69f441d584ad1 .btn-gradient-border defs stop:last-child{stop-color:#d2a12a;}.ld_button_69f441d584ad1:hover .btn-gradient-border defs stop:first-child{stop-color:#1d4484;}.ld_button_69f441d584ad1:hover .btn-gradient-border defs stop:last-child{stop-color:#1d4484;}<\/style><a href=\"https:\/\/fundatiaregala.ro\/en\/sponsorizeaza-20\/\" class=\"btn btn-solid btn-xsm circle border-thin btn-icon-left btn-has-label ld_button_69f441d584ad1\" >\n\t<span>\n\t\n\t\t\t\t\t<span class=\"btn-txt\" data-text=\"\u00cenapoi la pagin\u0103\" >Back to previous page<\/span>\n\t\t\n\t<span class=\"btn-icon\"><i class=\"fas fa-arrow-left\"><\/i><\/span>\t\t\t\t<\/span>\n<\/a>\n<style>.ld_spacer_69f441d585199{height:100px;}<\/style>\n<div class=\"ld-empty-space ld_spacer_69f441d585199\"><\/div><\/div><\/div><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"MIC GHID FISCAL \u0218I CONTABIL PRIVIND SPONSORIZAREA LEGEA SPONSORIZ\u0102RII \u0218I CODUL FISCAL Legea sponsoriz\u0103rii \u0219i Codul fiscal permit societ\u0103\u021bilor comerciale pl\u0103titoare de impozit pe profit sau pe venit s\u0103 ofere\u00a0sponsoriz\u0103ri\u00a0organiza\u021biilor din anumite domenii (spre exemplu organiza\u021biilor caritabile) \u0219i s\u0103 beneficieze de facilit\u0103\u021bi fiscale, \u00een anumite condi\u021bii prev\u0103zute de lege. \u00cen cazul sponsoriz\u0103rilor efectuate c\u0103tre entit\u0103\u021bi [...]","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-11707","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/fundatiaregala.ro\/en\/wp-json\/wp\/v2\/pages\/11707","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fundatiaregala.ro\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/fundatiaregala.ro\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/fundatiaregala.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fundatiaregala.ro\/en\/wp-json\/wp\/v2\/comments?post=11707"}],"version-history":[{"count":12,"href":"https:\/\/fundatiaregala.ro\/en\/wp-json\/wp\/v2\/pages\/11707\/revisions"}],"predecessor-version":[{"id":38798,"href":"https:\/\/fundatiaregala.ro\/en\/wp-json\/wp\/v2\/pages\/11707\/revisions\/38798"}],"wp:attachment":[{"href":"https:\/\/fundatiaregala.ro\/en\/wp-json\/wp\/v2\/media?parent=11707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}