S.L. 123.214 ст. 5List of donations.

(1) The competent authority shall send to the

Commissioner by not later than the end of January of each year, or such later date as may be agreed between the competent authority and the Commissioner, a list of companies which would have proven to its satisfaction that in the year immediately preceding the year of assessment commencing on 1st January of that year, they made donations to which these rules apply.

(2) The list shall indicate, in respect of each donation:

(a) the name of the company that has made the donation and its income tax registration number;

(b) the amount and the date of the donation; and

(c) the name of the organisation to whom the donation was made.

(3) Together with the said list, the competent authority shall send to the Commissioner a confirmation in writing that it is satisfied that the donations listed therein have been made and that those donations are donations to which these rules apply.