The micro-enterprises income taxpayers that carried out sponsorship activities must submit the declaration 107 about the beneficiaries of sponsorship up to the following deadlines:

  • up to and including January 25 of the following year;
  • up to and including the 25th of the month following the last quarter for which the tax on the income of micro-enterprises is owned;
  • until the date of filling the financial statements, in the case of legal entities that, during the fiscal year, dissolve with liquidation;
  • until the end of the taxable period, in the case of legal entities that, during the fiscal year, dissolve without liquidation.

Considering that January 25th is a weekend day, the deadline for submission is the first working day, respectively January 27th.