Support ARAS
Legal entities can direct 20% of their income tax or or profit tax to non-profit organisations based on an ANAF declaration and a sponsorship contract. Below is a short guide on how you can become a sponsor and partner of the Romanian Association Against AIDS
Step 1
Contact your company's accounting department and ask them to calculate the amount corresponding to 20% of the income tax (or profit tax) for this quarter (or year) – they will fill in Declaration 107 or Declaration 100
Step 2
The company's administrator downloads and fills in the sponsorship contract with the amount confirmed by the accounting department – see the ARAS Sponsorship Contract or below.
Step 3
The company's administrator sends the contract in WORD/PDF format to aras@arasnet.ro or by post (49 Eroii Sanitari Blvd., Sector 5, 050471, Bucharest).
Questions and Answers
1. Who prepares and submits these declarations?
Your finance and accounting team. They are your best friends when it comes to taxes and declarations. They also know the filing deadlines. And if they get stuck, our team can help them!
2. What is my sponsorship used for?
This tax facility can connect more than 180,000 companies in Romania with hundreds of thousands of young people who can come into contact with your company's products or services.
3. How does ARAS help my company?
ARAS will promote your services or products free of charge in all its marketing materials and in the activities funded by your company's sponsorship.
4. How does my company help ARAS?
ARAS receives the sponsorship directly from your company and will use it for education, information or prevention programmes. In this way, ARAS can promote your company's products or services among its community and audience. The procedure is simple.
5. I didn't understand a thing. Tell me briefly what you want
Your company can deduct the amount up to 20% of the income tax or or profit tax owed for the quarter/year in which the expenses were recorded. Talk to your accountant about Declaration no. 107 (yearly) or Declaration 100 (quarterly), and you fill in the Sponsorship Contract. If you have any questions, send us an email at maria.georgescu@arasnet.ro
6. What does my sponsorship turn into?
It will fund education programmes for young people organised by ARAS, and your company will be promoted through all available ARAS channels
7. Who is ARAS?
ARAS is a non-profit organisation that has been active for 30 years in community health services. We have access to communities that matter to companies and we believe we can offer trustworthy partnerships. Our most recent partnership through sponsorship and redirection of 20% of corporate income tax was with the Media PRO – PRO TV group. That is why we believe your company can also benefit from such a partnership with us.
It is important to remember that your support can be quarterly. Talk to your accounting department about how you can redirect 20% of your income tax or or profit tax!
8. Useful documents and links
Need more information about the legal framework? See these documents:
- Law 30/2019
- Ordinance 25/2018
- Declaration no. 107
- Declaration no. 100
- Sponsorship Contract
DONATE AND SUPPORT THE WORK OF ARAS ROMANIA!
Step 1 – Download and print the INCOME FORM
Form 230 if you had income from salaries/pensions, independent/agricultural activities, intellectual property rights or the leasing of property, provided that for the latter you are not required to file the Single Tax Return.
Single Tax Return if in 2023 you had income from independent/agricultural activities, intellectual property rights or the leasing of property and you are required to file the Single Tax Return.
Step 2 – FILL IN CAREFULLY
FORM 230
Fill in by hand (preferably) or electronically, in capital letters, in section I your identification details, and sign at Taxpayer's signature (if you fill it in electronically, you can either draw your signature with the mouse on your laptop/computer or with your finger on your phone/tablet, or upload an image of it). Done! The ARAS details are pre-filled 
To redirect for a period of 2 years, tick “Option to distribute the amount for a period of 2 years” in section II, point 2.
The other fields do not need to be filled in (only if applicable).
You do not need to specify the amount (the tax authority will calculate and transfer it according to the law) or attach your tax statement.
Step 3 – Send the form
The completed form must be submitted by 25 May 2024 (postmark date).
The law allows the form to be submitted in several ways:
- Directly at the registry of the tax office you belong to (ANAF addresses HERE)
- By post, with acknowledgement of receipt, to the Public Finance Administration of your place of residence (ANAF addresses HERE)
- Using ANAF's online service, the Virtual Private Space, available here
- We can file it for you: send the handwritten-signed or scanned form to donatii@arasnet.ro or bring it to our office at 49 Eroii Sanitari Blvd., 050471, Sector 5, Bucharest, and the ARAS team will file it on your behalf.
According to the law, for individuals with tax residence in Romania, the address where the filer actually lives is also accepted if it differs from their official home address.
Frequently asked questions
Until when can I send the form?
The form must be sent no later than 25 May 2024 (postmark date).
Why 3.5% and not 2%?
Since 2019, ARAS can receive 3.5% of income tax, as it is listed in the Register of entities/religious units eligible for tax deductions (ARAS is a social services provider and has licensed services). Registration can be checked by accessing this link and entering the tax code (5466592).
I've downloaded it – what do I need to fill in?
You need to fill in by hand, in capital letters, section I, which contains your identification details, and sign at Taxpayer's signature. If you choose to download the form directly from the ANAF website, here is the information you need to fill in to redirect to us:
Name of the non-profit entity: ARAS – Romanian Association Against AIDS
Tax identification code of the non-profit entity: 5466592
Bank account (IBAN): RO61 RZBR 0000 0600 0430 1827
Confidentiality and tax information
In accordance with Government Ordinance no. 92/2003, art. 11(4), recipients of amounts obtained through forms 230 or 200 cannot obtain tax information revealing “the identity of any natural or legal person”. Taxpayers are the only ones who may request such tax information. At the same time, if they wish, taxpayers may tell the association/foundation that they have submitted the forms.
Which ANAF office do I belong to? Where do I send the form?
Your ANAF office depends on the address on your identity card. Here is a list of tax office addresses.
Is this a donation?
Not quite. By filling in the form, you express your wish that part of the money you have already paid to the state as tax on your 2023 income goes to an NGO – in this case, ARAS. If you do not choose to support a particular cause, the whole amount stays in the state budget.
If you need help, contact us at donatii@arasnet.ro
SINGLE TAX RETURN
The single return on income tax and social contributions owed by individuals must be completed in all sections relevant to the type of income earned. Please read the detailed instructions for completing the form carefully.
Donate directly from your bank account
If you would like to support ARAS programmes and services through a direct donation, you can do so from your bank's app. In its menu you will need to enter the bank details below:
Account holder details:
Name: Romanian Association Against AIDS
Tax code (CUI): 5466592
Bank: Raiffeisen Bank S.A.
Bank branch: Perla Branch
Address: 1-3 Ștefan cel Mare Road, Sector 1, Bucharest
BIC/SWIFT code: RZBRROBU
RON account: RO61 RZBR 0000 0600 0430 1827
USD account: RO68 RZBR 0000 0600 0430 1895
EUR account: RO62 RZBR 0000 0600 0430 1906
Thank you!