Did you knew that, every year, hundreds of children in Romania die or are seriously injured in road accidents?
In 2019, 122 children aged 0 to 12 died as victims-passengers in a car accident
In 2019, 680 children were seriously injured as passengers in a car accident
None of these children wanted and did NOT choose this on their own.
Their parents, out of ignorance, out of lack of information, made wrong choices on behalf of their children. And they lost. And they lost them…
Road accidents are one of the most common causes of death among children aged 0 to 12 years. But they are a PREVENTABLE cause.
And you, we can all make a difference, we can unite our voices and make this message reach all parents who dangerously transport their children by car, without even realizing what they are exposed to.
The Children’s Car Safety Foundation has launched an Action Plan for Educating and Raising the Awareness of the Population regarding the road safety of small passengers.
We need YOU for all these things to come true!
Here’s what you can do:
If you are a company , you can direct 20% of the profit tax to the state. In 2004, a tax facility was introduced in the Fiscal Code, but very few companies make use of this facility. Thus, according to the Fiscal Code, art. 21. para. 4 you can deduct from the profit tax due to the state the related amounts. The legislation imposes two conditions in this respect: the amount must not exceed 0.5% of the company’s turnover and must fall within the limit of 20% of the profit tax that belongs to the state.
Redirect procedure:
The procedure itself is extremely easy, requiring minimal effort on the part of the company. Thus, following the choice of an organization or cause whose support is pursued, a sponsorship contract will be drawn up. It should be mentioned that the company will have to make, at the time of drafting the contract, an estimate of the value of the quota of 20% because the sponsorship must be registered in the accounting in the year for which the tax is paid (the year before the actual payment). The contract thus completed will then be sent to the NGO in question, which will also sign the stamp, with the obligation to return the received copy to the company. The contract thus concluded constitutes the proof of the act of patronage, and based on it the redirection will be performed.
The amount to be donated is considered a non-deductible expense and is constituted as a tax credit. It does not affect the tax base. And at the moment of paying the profit tax, to ANAF, only the rest of the tax will be paid.
If the company did not make a profit, it can resort to the tax credit. This practically allows him to make sponsorships even if he does not make a profit in that year, the amount being covered by a tax credit available for a period of seven years. As the company’s situation improves, it can deduct from its future profit tax the sponsorships made in previous years and accumulated in the tax credit.
You can download the sponsorship contract of CHILDREN CAR SAFETY FUNDIATION for redirection 20% of the profit tax from HERE.
So far, the emphasis has been on the involvement of individuals, by allocating 2% of the income tax. The lack of knowledge of the regulations in the fiscal field and the promotion of the 20% facility made this mechanism obscure, being rarely used by the companies. This tool could facilitate the financing of the non-governmental sector, the development of projects and partnerships. In view of the beneficial effects that could occur as a result of allocating significant sums to actors involved in social projects, companies would have the power to decide how the money will be invested without leaving the administration of these funds to the state.
If you are employed, if you are a parent, or if you have friends who have children and who need the support of the Children’s Car Safety Foundation, transfer 3.5% of the income tax by filling in the ANAF 230 form and help us to be able to help!
Download the Form 230
