Order of the President of the National Tax Administration Agency no. 3562/2024 (OPANAF no. 3562/2024) approved the procedure regarding the redirection of the profit tax for sponsorship and/or acts of patronage for the profit tax due for the fiscal year 2024 or an amended fiscal year starting in 2024. For the fiscal years up to and including 2023, the redirection of the profit tax is carried out according to OPANAF no. 1769/2022.