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.
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