Dear subscribers, partners, people who support the activity of non-governmental organizations in the field of environmental protection and efficient waste management. AO E-Circular Training and Consulting Center (previously AO Association for Waste Recovery) founded in 2010 and publishing quarterly since 2013 the "Waste Management" Magazine, is included in List of beneficiaries of the percentage designation for 2020, with no. 509, fiscal code 1010620007890.
Your contribution by redirecting the 2% from the income tax to the AO E-Circular will be appreciated and justified. The amount collected will be fully allocated to support the editorial activity and to complete free subscriptions to educational institutions throughout the republic.
Directing the 2 % is a simple step, and to make this process easier, we present below a brief description of the 2% Law and how it works.
Percentage designation, also known as Law 2% or the 2% mechanism, is the process by which tax-paying individuals can direct 2% from their annual income tax to non-governmental or religious organizations in the country. The 2% mechanism is not a donation that people make out of their own money. It is the money that is withheld from income and paid annually to the state in the form of income tax. If taxpayers choose to direct 2% to an organization, 98% of the tax will go to the state, and 2% will go to the organization that the person chose to support.
Even if a person who is employed in a single job and has no other income, i.e. is not required to file an income tax return, can redirect 2% to a beneficiary organization, by completing and submitting income tax return.
From 2020, the 2% routing will be done by submitting only one form – Form CET18. This form contains an optional section called "Percentage designation", in which the M1 code indicates the tax code of the beneficiary organization for which the designation is made.
How to complete the income tax return?
The State Fiscal Service adopted Regulation that helps you complete the forumular CET 18.
- The form can be completed both on paper and electronically. The paper form is filled in with ink or pen, writing in capital letters, legibly and correctly, the data provided by the form.
- The form can be completed through the service "Quick statement” by accessing the web page https://servicii.fisc.md/individuals.aspx and consulting user's Guide.
- The electronic declaration is completed by accessing the "Electronic statement” from the web page https://servicii.fisc.md/ and consulting user's Guide.
How to submit the income tax return form?
The income tax return can be submitted:
- personal;
- by mail;
- online (with the application of the electronic signature).
If you submit the declaration in person, it is necessary to present yourself at the State Fiscal Service Office, regardless of where you live. Employees of the State Fiscal Service will help you complete and submit the declaration.
If you submit the declaration by post, you can send it indicating the address of any service department of the State Fiscal Service.
Online submission of the declaration is possible using electronic fiscal services. The electronically signed declaration has the same legal value as the signed and stamped documents on paper.