Law No. 32 Of 19 May 1994 On Sponsoring

Original Language Title:  LEGE nr. 32 din 19 mai 1994 privind sponsorizarea

Read the untranslated law here: http://legislatie.just.ro/Public/DetaliiDocument/4058

Law No. 32 of 19 May 1994 (* updated *) on sponsoring (updated until 3 April 2007 *)-PARLIAMENT ISSUING — — — — — — — — — — — —-*) original text was published in MONITORUL OFICIAL nr. 129 of 25 May 1994. This is the updated form of S.C. "territorial Center of Electronic Computing" Piatra Neamt until April 3, 2007, with changes and additions made by: Law No. 105 of 24 June 1997 repealed by EMERGENCY ORDINANCE nr. 13 of 26 January 2001; ORDINANCE No. 36 of 30 January 1998; EMERGENCY ORDINANCE No. 127 of 10 September 1999; Law No. 204 of 20 April 2001; Law No. 576 of 22 October 2001; Law No. 414 of 26 June 2002; Law No. 394 of 30 October 2006; Law No. 571 from 22 December 2003.
NOTE the C.T.C. E S.A. Piatra Neamt: *) For a full sponsorship regime views to take into account the following articles of the tax code, with subsequent amendments and additions: 15, para. (2), subparagraph (c). e)-"(2) non-profit Organizations, trade unions and employers ' organizations are exempt from paying corporation tax for the following types of income: e) donations and money or goods received through sponsorship;"
Art. 21, para. (4), subparagraph (c). p)-"(4) the following expenses are not deductible expenses: p) and/or sponsorship patronage and expenditure on private stock exchanges, according to the law; taxpayers who owe and/or acts of patronage under the provisions of law No. 32/1994 concerning sponsorship, as amended, and law No. libraries 334/2002, republished, with subsequent amendments and additions, as well as give out scholarships, according to the law, the income tax deducted from amounts payable if the total of these expenses meets the following conditions: 1 the cumulative rate is a maximum of 3 per thousand of the turnover;
2. do not exceed more than 20% of the profit tax due.
In those limits fall and sponsorship expenses of public libraries for the purpose of the construction of restaurants, endowments, information technology procurement and specific documents, funding training programmes continue to librarians, trade specialists, grants, participation at international congresses; "
Art. 42. f)-"In the meaning of the income tax, the following are not taxable income: f) amounts or goods received in the form of sponsorship or patronage;"
  

Art. 48, para. (3), subparagraph (c). d)-"they are not considered gross revenue: d) the sums or goods received as donations, sponsorship or patronage."
Art. 48, para. (5) subparagraph (c). the following expenditure ")-are deductible expenses: (a) limited) sponsorship, patronage, as well as for private scholarships, made under the law, up to a maximum quota of 5% of the calculation basis determined under paragraph 2. (6);"
Art. 128, para. (8). f)-"does not constitute a supply of goods, within the meaning of paragraph 1. (1): f) the granting of small value assets, free of charge, within the framework of sponsorship, patronage, protocol/representation, as well as other destinations as provided by law, under conditions laid down by the rules. "
  

Art. 129, para. (5) (a). a)-"does not constitute a supply of services carried out with payment: a) the use of goods resulting from economic activity of the taxable person, as part of a provision of services carried out free of charge, within the framework of sponsorship, patronage or the protocol, as well as for other destinations as provided by law, under conditions laid down in the rules;"
  

Previously these provisions of the tax code in matters of taxation sponsorship scheme was provided and in accordance with law No. 414 of 26 June 2002, published in Official Gazette No. 456 of 27 June 2002, repealed by law No. 571 from 22 December 2003.
Romanian Parliament adopts this law.


Article 1 (1) is sponsoring the legal act by which two people agree on the transfer of ownership of property or funds to support non-profit activities carried out by one of the parties named the recipient of the sponsorship.
  

(2) Sponsorship Contract shall be concluded in written form, specifying the object, the value and the duration of sponsorship as well as the rights and obligations of the parties.
  

(3) For is an act of liberality whereby a natural or legal person, called the Maecenas, transfer the counterparty obligation without direct or indirect right or ownership of such property or funds to a person, as a humanitarian charity activity, for activities in the following areas: cultural, artistic, scientific or medical-sanitary-fundamental research and applied.
  

(4) the Act of patronage ends in authentic form which shall specify the subject matter, the duration, and its value.
  

(5) in the case of sponsorship or patronage consisting of material goods, they will be evaluated through a legal act concluded, at fair value from the moment of surrender by the beneficiary.
  

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Art. 1 was amended by section 1 of article in law No. 204 of 20 April 2001, published in MONITORUL OFICIAL nr. 363 of 5 July 2001.


Article 2 shall be deemed to sponsor any person physical or legal person from Romania or from abroad who carry out a sponsorship.


Article 3 (1) natural persons or legal entities from Romania cannot perform activities of sponsorship or patronage from sources obtained from the budget.
  

(2) public authorities, Institutions and companies majority-owned by the State and autonomous administrations can't perform sponsoring activities having as beneficiaries natural persons and family associations that operate in accordance with the law. 300/2004 authorizing individuals and family associations that carry out economic activities independently, as well as companies with private capital.
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Alin. (2) of article 9. 3 was introduced by article in law No. 394 of 30 October 2006, published in MONITORUL OFICIAL nr. 892 of 2 November 2006.
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Art. 3 (only with paragraph 1 originally) was amended by section 2 of art. 1 of ORDINANCE No. 36 of 30 January 1998, published in MONITORUL OFICIAL nr. 43 of 30 January 1998.


Article 4 (1) can be the beneficiary of sponsorship: a) any legal entity without profit, which unfolds in Romania or to pursue an activity in the following areas: cultural, artistic, educational, scientific-educational, fundamental research and applied, humanitarian, religious, charitable, sporting, human rights protection, medical and health, social assistance and services, environmental protection, social and community representation of professional associations as well as the maintenance, restoration, conservation and enforcement value of historical monuments;
  

— — — — — — — — — — — — — — — —-a) of paragraph 1. (1) of article 1. 4 was amended by section 2 of article in law No. 204 of 20 April 2001, which was published in Official Gazette No. 363 of 5 July 2001.

(b) institutions and public authorities), including specialized bodies of the public administration, for the activities referred to in a);
  

c) can also be sponsored, under the present law, times of television programmes or broadcasting bodies, as well as books of times publications defined at (a). a);
  

d) any person resident in Romania physics whose activity in one of the areas referred to in He is recognized by) a non-profit-making legal person or a public institution working in the field for which you require sponsorship.
  

— — — — — — — — — — — — — — — — —) (d) of paragraph 1. (1) of article 1. 4 amended by point 3 of article in law No. 204 of 20 April 2001, which was published in Official Gazette No. 363 of 5 July 2001.

(2) sponsorship may be the beneficiary of any physical person resident in Romania, without the requirement to be recognized by a non-profit-making legal person or a public institution, which requires support in the areas referred to in article 1. 1 (1). (3).
  

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Alin. (2) of article 9. 4 was amended by paragraph 4 of article in law No. 204 of 20 April 2001, which was published in Official Gazette No. 363 of 5 July 2001.
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Art. 4 was amended by section 3 of article 9. 1 of ORDINANCE No. 36 of 30 January 1998, published in MONITORUL OFICIAL nr. 43 of 30 January 1998.


Article 5 (1) Sponsor the beneficiary is entitled to times bring to the attention of the public by promoting sponsorship of name brand or image of the sponsor.
  

(2) the sponsor is obliged to beneficiary times bring sponsorship to the public in a way that doesn't insult, directly or indirectly, funding activity, morals or public order and tranquillity.
  

(3) the names, titles, publications of books and television and radio broadcasts sponsored to be announced as such.
  

(4) your ads will be formulated so as to show clearly the action of sponsorship and will be made available to the public, free of charge, by the beneficiary of the sponsorship.
  

(5) within the framework of the activities of sponsorship or patronage shall be prohibited as a sponsor, patron or the beneficiary to carry out advertising or commercial advertising, concomitant or subsequent earlier in favor of them or others.
  

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Art. 5 was amended by paragraph 4 of art. 1 of ORDINANCE No. 36 of 30 January 1998, published in MONITORUL OFICIAL nr. 43 of 30 January 1998.


Article 6 the facilities provided for in this law shall not be granted if:


sponsorship of reciprocal) natural or legal persons;
  

b) sponsorship made by relatives up to affine times fourth degree inclusive;
  

c sponsorship of a legal person) non-profit by another legal person who leads or direct funding for legal person controls.
  

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Art. 6 was amended by section 5 of art. 1 of ORDINANCE No. 36 of 30 January 1998, published in MONITORUL OFICIAL nr. 43 of 30 January 1998.


Article 7 the provisions of art. 6 shall also apply to natural or legal persons who perform acts of patronage.
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Art. 7 was amended by section 6 of article. 1 of ORDINANCE No. 36 of 30 January 1998, published in MONITORUL OFICIAL nr. 43 of 30 January 1998.


Article 8 — — — — — — — — — — — — — — — — — *) about Change. See C.T.C.E. NOTE at the end of article 8.
— — — — — — — — — — — — — — — — — *) about Change. See C.T.C.E. NOTE at the end of article 8.

(1) the Romanian natural or legal persons engaging in sponsorships in the areas referred to in article 1. 4, reducing the taxable equivalent sponsorizarilor, but no more than 5% of the taxable base.
  

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Alin. (1) of article 1. 8 was modified by art. 2 of EMERGENCY ORDINANCE No. 127 of 10 September 1999, published in Official Gazette No. 455 of 20 September 1999.

(2) the Romanian natural persons or legal entities involved in acts of patronage under the present law, shall benefit from a reduction in the taxable base with equivalent, but not more than 5% of the taxable base.
  

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Alin. (2) of article 9. 8 was modified by art. 2 of EMERGENCY ORDINANCE No. 127 of 10 September 1999, published in Official Gazette No. 455 of 20 September 1999.

(3) the totality of the rebates taxable base for sponsorizarile made pursuant to paragraph 1. (1), combined with those of acts of patronage, may not exceed 5% of the taxable income or profit.
  

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Alin. (3) art. 8 was modified by art. 2 of EMERGENCY ORDINANCE No. 127 of 10 September 1999, published in Official Gazette No. 455 of 20 September 1999.

(4) natural persons or legal entities, who owes the State, as required by law, a tax for a revenue made in Romania and who perform acts of sponsorship or patronage shall also reduce the taxable base with the equivalent in lei of sponsorship or patronage Act, calculated at the exchange rate of the day on the date of transfer of ownership under the same quotas applicable to natural and legal persons, in accordance with the preceding paragraphs.
  

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Art. 8 was modified by point 7 of article. 1 of ORDINANCE No. 36 of 30 January 1998, published in MONITORUL OFICIAL nr. 43 of 30 January 1998.
— — — — — — — — — — — — — — — — — — — — *) Note C.T.C.E. S.A. Piatra Neamt: Law No. 204 of 20 April 2001, published in MONITORUL OFICIAL nr. 363 of 5 July 2001, approved with amendments ORDINANCE No. 36 of 30 January 1998, published in MONITORUL OFICIAL nr. 43 of 30 January 1998, without taking into account the fact that in the meantime. (1), (2) and (3) of art. 8 were amended by EMERGENCY ORDINANCE nr. 127 of 10 September 1999, published in Official Gazette No. 455 of 20 September 1999. Changes section 5 and 6 of article in law No. 204 of 20 April 2001, published in MONITORUL OFICIAL nr. 363 of 5 July 2001 determining them upon art. 8 refer to lit. ) and c) of paragraph 1. (1) of this article in the regulation date of ORDINANCE No. 36 of 30 January 1998, published in MONITORUL OFICIAL nr. 43 of 30 January 1998.
Art. II of law No. 576 of 22 October 2001, published in MONITORUL OFICIAL nr. 679 of 26 October 2001 has provided for the repeal of sections 5 and 6 of article in law No. 204 of 20 April 2001, published in MONITORUL OFICIAL nr. 363 of 5 July 2001 that pre-war lit. ) and c) of paragraph 1. (1) of article 1. 8. In article 9 (1) amounts received from sponsorship or patronage shall be exempt from paying income tax.
  

(2) the same provision shall also apply to goods received through sponsorship or patronage, according to this law.
  

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Art. 9 was amended by section 8 of article. 1 of ORDINANCE No. 36 of 30 January 1998, published in MONITORUL OFICIAL nr. 43 of 30 January 1998.


Article 10 (1) do not benefit from the facilities provided for in this law, the sponsor who, directly or indirectly, to direct their activity.
  

(2) the provisions of paragraphs 1 and 2. (1) do not remove the right of the parties to conclude, under the law, legal acts affected by pregnancy, if they are not direct or not is the regular filing activity.
  

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Art. 10 has been changed by point 9 of article. 1 of ORDINANCE No. 36 of 30 January 1998, published in MONITORUL OFICIAL nr. 43 of 30 January 1998.


Article 11 Complaints concerning the granting or refusal of the facilities provided for in this law shall be settled in accordance with the provisions of law No. 105/1997) for the resolution of complaints and obiectiunilor, complaints over the amounts recorded and enforced through acts of coercion or control bodies of the Ministry of finance.
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Art. 11 was amended by paragraph 10 of article 10. 1 of ORDINANCE No. 36 of 30 January 1998, published in MONITORUL OFICIAL nr. 43 of 30 January 1998.
— — — — — — — — — — — — — — — — — — — — *) Law No. 105/1997 has been repealed by article 16. 16 of the EMERGENCY ORDINANCE nr. 13 of 26 January 2001, published in MONITORUL OFICIAL nr. 62 of 6 February 2001. EMERGENCY ORDINANCE No. 13 of 26 January 2001, published in MONITORUL OFICIAL nr. 62 of 6 February 2001 has been repealed by the ORDINANCE No. 92 of 24 December 2003, published in Official Gazette No. 941 of 29 December 2003.

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Art. 12 was repealed by article. 12 of law No. 105 of 24 June 1997, published in Official Gazette No. 136 of 30 June 1997.
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Art. 13 was repealed by article. 12 of law No. 105 of 24 June 1997, published in Official Gazette No. 136 of 30 June 1997.
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Art. 14 was repealed by pct article 11. 1 of ORDINANCE No. 36 of 30 January 1998, published in MONITORUL OFICIAL nr. 43 of 30 January 1998.
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Art. 15 was abrogated by the point 11 of article 1. 1 of ORDINANCE No. 36 of 30 January 1998, published in MONITORUL OFICIAL nr. 43 of 30 January 1998.
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Art. 16 was repealed by item 11 of article 4. 1 of ORDINANCE No. 36 of 30 January 1998, published in MONITORUL OFICIAL nr. 43 of 30 January 1998.


Article 17 the provisions of the present law shall enter into force on the date of the first of the month following its publication in the Official Gazette of Romania.


Article 18 on the date of entry into force of the present law shall repeal any provisions to the contrary.
This law was adopted by the Chamber of Deputies and Senate in the Township meeting may 5, 1994, in compliance with the provisions of art. 74 para. (2) and of article 23. 76 para. (2) of the Constitution of Romania.
PRESIDENT of the CHAMBER of DEPUTIES ADRIAN NASTASE SENATE PRESIDENT Prof. Dr. O'LEARY GHERMAN — — — — — — — — — — — — — — — — — — — — — — — — — — — — —