Individuals who want to direct 2% of income tax to charity must meet a number of requirements and file a CET18 declaration - State Tax Service
The State Tax Service (STS) reminded that individuals who are not engaged in entrepreneurial activity and do not have income tax arrears for previous tax periods are entitled to transfer a percentage deduction of 2% of the income tax amount transferred to the budget to one of the potential beneficiaries. To do this, one must file a CET18 form return for the 2024 tax period - electronically or in hard copy - by April 30. In section 5 of the CET18 declaration (field M1), one must indicate the 13-digit fiscal code (IDNO) of the beneficiary organization. Full information on beneficiaries, such as the fiscal code, legal address and name of the organization, can be found on the website of the Public Services Agency (https://www.asp.gov.md/ro/date-deschise/lista-beneficiarilor-desemnarii-procentuale). The STS notes that in order to confirm the interest assignment, the taxpayer must meet a number of requirements: timely submit an income tax return (form CET18) in electronic or paper form; have no income tax arrears; timely and fully pay income tax for the tax period for which the assignment is made; direct its interest assignment exclusively to the organization included in the List of Beneficiaries. More detailed information is available at the STS call-center: 0-8000-1525. // 24.02.2025 - InfoMarket.
