Abstract: Starting this year, we are witnessing a significant modified tax regime for corporate tax paying microenterprises/companies that want to obtain tax credit for the sponsorships made. For the sponsorships granted starting from 2022 there is no longer the possibility of reporting the amounts undeducted from the enterprises’ income tax/corporate tax. By exception, Law No. 322/2021 provides transitional provisions, in so far as the carryovers are still possible until 2028 inclusively for the sponsorships granted until the end of 2021. If the companies provide sponsorships, and their amount is lower than the available tax credit, the remaining difference may be redirected in maximum six months from the legal term for submitting the annual corporate tax statement/the microenterprises income tax statement corresponding to the fourth quarter. The option to redirect the remaining difference can be made by the taxpayer by filling in and submitting Form 177, and this redirection is also made for sponsorships. With some exceptions provided by the Order of the Chairman of the National Agency of Fiscal Administration No. 1679/2022, the beneficiaries of the amount redirected from the tax must be enrolled on its payment date in the Register of entities/units of worship for which tax deductions are granted.