Only individuals who have no income tax arrears for previous tax periods may do so.
However, the transfer procedure has changed. If in the case of filing an income tax return, we can talk about its simplification, since it is accepted both electronically and in paper form, as well as by mail, on the contrary, it has become more complicated with regard to the 2% deduction.
This year, those wishing to send the 2% income tax to representatives of the civil sector or religious denominations can do so by filing a declaration (form CET18) exclusively electronically. Experts therefore expect such deductions to be reduced. The percentage deduction can be made by indicating in the individual’s income tax return (Form CET18) the fiscal code of the recipient in whose favor it is made.
It can be submitted no later than April 30 of the current year.
