The 2% provision is a right of every paying citizen in Moldova and a fiscal transparency mechanism adopted in the Central and Eastern European countries. Redirecting can be done very simply by completing a standard form and submitting it to the tax authority to which the taxpayer belongs. The redirect is free of charge, ie it does not lead to any additional expense for the person submitting the form. The result is a transfer to the bank account of the organization designated as beneficiary of an amount representing up to 2% of the annual income tax paid in one year.
Redirecting is optional. If you have decided not to exercise this right, the corresponding 2% of the income tax you have paid will reach the public budget.
In the current year, there are 942 beneficiaries of the 2% provision; compared to 2020, the number is bigger by 101 public associations, foundations, and other not-for-profit organisations.