Order no 470/2023: format of the Statement regarding the treasury situation
Numărul 11, 20-26 mar. 2024 » Finance & Economics
Order no. 470/2024 regarding the reporting of information on financing received by legal entities without patrimonial purpose was published in the Official Gazette, Part I no 239 of March 20th, 2024.
The main provisions:
This order approves the format of the Statement regarding the treasury situation, which must be drawn up by legal entities without patrimonial purpose who have received sums of the nature below:
- subsidies;
- sponsorships;
- amounts redirected, according to the law, from the profit tax, the income tax for micro-enterprises, respectively from the income tax owed by natural persons;
- other similar forms of financing, regardless of their cumulative value.
The format of the statement:
The statement regarding the treasury situation accompanies the annual financial statements and highlights the amounts thus received, respectively used. The statement regarding the treasury situation is also signed by the administrator or the person who has the obligation to manage legal entities without patrimonial purpose.
For the financial year of 2023, the format of the declaration provided above is the one provided in annex no. 1, which is an integral part of this order.
Important! Legal entities without patrimonial purpose that, during the financial year of 2023, received sums of the nature of the above in a cumulative value of a maximum of 100,000 lei can use for the preparation of the Statement regarding the treasury situation the format provided in annex no. 2, which is an integral part of this order.
Starting with the financial year of 2024, the Statement regarding the treasury situation is submitted in the format developed for this purpose.
Submission deadline
The declaration regarding the treasury situation is submitted together with the annual financial statements, using the assistance program developed by the Ministry of Finance.
Legal entities without patrimonial purpose that, on the date of entry into force of this order, submitted, in accordance with the law, the annual financial statements related to the financial exercise of the year 2023 and received during that exercise amounts of the nature of those provided above, submit the declaration regarding the treasury situation within 60 days from the end of the deadline for submitting the annual financial statements, provided by the accounting law.
Sanction for not submitting the Statement regarding the treasury situation: fine from 20,000 lei to 30,000 lei.
(Copyright foto: 123RF Stock Photo)
Actuala „ofensivă” a cărții înregistrează noi victorii pe „frontul” lecturilor de calitate
Susținere financiară suplimentară pentru protejarea „Tezaurului Uman Viu”
ArtSafari: cinci expoziții de excepție cu opere ale marilor artiști plastici români
Istoria Teatrului, o „scenă” pentru eternitate
Cartea pentru copii, de la „Cenușăreasă” la podiumul premianților
Monumentele istorice, comori pentru eternitate
La MNAR, filmul de artă este la el acasă
România devine un hub cultural-artistic atestat și de un important festival cinematografic