The County Administration of Public Finances (AJFP) Galati informs that the deadline for submitting the annual financial statements drawn up on December 31, 2023 by legal entities without patrimonial purpose is 120 days from the end of the financial year.
“Legal persons without patrimonial purpose who, during the financial year of 2023, received amounts representing subsidies, sponsorships, amounts redirected, according to the law, from the profit tax, the income tax of micro-enterprises, respectively from the income tax owed by natural persons, as well as other similar forms of financing, regardless of their cumulative value, draw up the Statement regarding the treasury situation (art. 34 para. (31) of the Accounting Law no. 82/1991). This is submitted together with the annual financial statements, using the assistance program developed by the Ministry of Finance.
Legal entities without patrimonial purpose which, on the date of entry into force of OMF no. 470/2024 (March 20, 2024), submitted, according to the law, the annual financial statements related to the financial year of 2023 and received during that year subsidies, sponsorships, redirected amounts submit the Statement regarding the treasury situation within 60 days from at the end of the deadline for submitting the annual financial statements, provided by the accounting law”, states AJFP Galați.
