make this story continue
RO03 BTRL 0400 1205 W651 22XX
Good man!
Wow! Just somone with a big, good soul,
who knows and appreciates all the good things we do,
through the Grow Up Project and Boovie® Association,
get to this section.
Infos for sponsors
GROW UP PROJECT ASSOCIATION
C.U.I. 27823750
43bis Independenței blvd, Focșani
Code 620056, Vrancea county
IBAN code: RO03 BTRL 0400 1205 W651 22XX
Transilvania Bank from Focșani
CONTRACT DE SPONSORIZARE
Nr. ___________________, din data de ___________________
I. PĂRȚILE CONTRACTANTE
1.1. __________________________________________, cu sediul în _____________________________________, localitatea ________________, județul ________________, cod poștal _________, C.U.I. _____________, înregistrată la Oficiul Registrului Comerțulusub nr. _____________, având contul nr. _____________________________, deschis la ___________________________, reprezentată de _______________________________, telefon _______________, email _______________________________ cu funcția de ___________________, în calitate de sponsor pe de o parte,
și
1.2. Asociația „Grow Up Project“ cu sediul social în Focșani, B-dul Independenței nr. 43bis, ap.13, cod poștal 620056, județul Vrancea, cod fiscal 27823750, având contul RO03BTRL04001205W65122XX, deschis la Banca Transilvania Focșani, telefon 0762-281-646, email [email protected], reprezentată prin Carmen Ion - președinte, în calitate de beneficiar, pe de altă parte,
au convenit să încheie prezentul contract de sponsorizare, cu respectarea următoarelor clauze:
II. OBIECTUL CONTRACTULUI
2.1. În scopul susținerii proiectelor de educare, formală, nonformală și alternativă a elevilor, studenților, cadrelor didactice, diferitelor categorii de cursanți, inclusiv angajați ai unor companii publice și/sau private, sponsorul pune la dispozitia beneficiarului suma de (în cifre): ___________________.
III. OBLIGAȚIILE PĂRȚILOR
3.1. Suma care face obiectul sponsorizării se va plăti de către sponsor în contul beneficiarului: RO03BTRL04001205W65122XX, deschis la Banca Transilvania Focșani, până la data de ___________________.
3.2. Beneficiarul poate / nu poate aduce la cunoștința publicului sponsorizarea, prin promovarea numelui sponsorului și a valorii sponsorizate prin platformele www.boovie.ro și www.growup-project.ro, aceasta făcându-se prin diverse materiale scrise, audio, video, online inclusiv prin platformele www.boovie.ro și www.growup-project.ro.
3.3. Sponsorul poate / nu poate aduce la cunostința publicului pe site-ul propriu și alte mijloace de comunicare media, actul de sponsorizare realizat prin intermediul platformelor www.boovie.ro și www.growup-project.ro.
3.4. Beneficiarul se obligă să folosească sumele acordate de către Sponsor în scopul pentru care au fost destinate și să țină la curent Sponsorul cu modul în care au fost utilizate fondurile primite, acesta având dreptul să verifice modul de utilizare a sponsorizării în realizarea obiectului contractului.
3.5. Sponsorul se obligă să nu urmarească, direct sau indirect, direcționarea activității beneficiarului.
3.6. Sponsorul/beneficiarul este obligat să aducă la cunoștința publicului sponsorizarea într-un mod care să nu lezeze direct sau indirect bunele moravuri sau ordinea și liniștea publică, imaginea sponsorului/beneficiarului sau activitatea sponsorizată.
3.7. Beneficiarul va prezenta sponsorului raport de activitate cel puțin o dată, la sfârșitul proiectului.
IV. DURATA CONTRACTULUI
4.1. Prezentul contract de sponsorizare intră în vigoare la data semnării lui și este valabil până la data finalizării proiectului.
V. ÎNCETAREA CONTRACTULUI
5.1. Prezentul contract încetează de plin drept, fără a mai fi necesară intervenția unui tribunal arbitral sau a instanței judecătorești, în cazul în care una dintre părți:
- nu își execute una dintre obligațiile esențiale enumerate la pct. III, din prezentul contract;
- este declarată în stare de incapacitate de plăți sau a fost declanșată procedura de lichidare (faliment) înainte de începerea executării prezentului contract;
- cesionează drepturile și obligațiile sale prevăzute de prezentul contract fără acordul celeilalte părți;
- își încalcă vreuna dintre obligațiile sale, după ce a fost avertizată, printr-o notificare scrisă, de către cealaltă parte, că o nouă nerespectare a acestora va duce la rezoluțiunea/rezilierea prezentului contract.
5.2. Rezilierea prezentului contract nu va avea nici un efect asupra obligațiilor deja scadente între părțile contractante.
VI. FORȚA MAJORĂ
6.1. Nici una dintre părțile contractante nu răspunde de neexecutarea la termen sau/și de executarea în mod necorespunzător - total sau parțial - a oricărei obligații care îi revine în baza prezentului contract, dacă neexecutarea sau executarea necorespunzatoare a obligației respective a fost cauzată de forța majoră, așa cum este definită de lege.
6.2. Partea care invocă forța majoră este obligată să notifice celeilalte părți, în termen de 3 zile producerea evenimentului și să ia toate măsurile posibile în vederea limitării consecințelor lui.
6.3. Dacă în termen de 3 zile de la producere, evenimentul respectiv nu încetează, părțile au dreptul să-și notifice încetarea de plin drept a prezentului contract fără ca vreuna dintre ele să pretindă daune - interese.
VII. LITIGII
7.1. Părțile au convenit ca toate neînțelegerile privind validitatea prezentului contract sau rezultate din interpretarea, executarea sau încetarea acestuia să fie rezolvate pe cale amiabilă de reprezentanții lor.
7.2. În cazul în care nu este posibilă rezolvarea litigiilor pe cale amiabilă, părțile se vor adresa instanțelor judecătorești competente.
VIII. CLAUZE FINALE
8.1. Modificarea prezentului contract se face numai prin act adițional încheiat între părțile contractante.
8.2. Prezentul contract reprezintă voința părților și înlătură orice altă înțelegere verbală dintre acestea, anterioară sau ulterioară încheierii lui.
8.3. Prezentul contract a fost încheiat într-un număr de 2 exemplare, câte unul pentru fiecare parte, astăzi ___________________.
| SPONSOR | BENEFICIAR
Asociatia „Grow Up Project“ Carmen Ion președinte |
Association checking
Grow Up Project Association is registered in Register of Cult Entities and Units
since 2019, April 12,
and yhis can be verified using the C.U.I. to this link.
(C.U.I. Grow Up Project: 27823750)
Sponsorship expenses are deducted from PROFIT TAX, up to 20% of it, but not more than 7.5 ‰ (per thousand) of turnover. Sponsorships can be deducted quarterly (for example, sponsorships made up to March 30 can be deducted, within the limits specified above, from the payment tax on April 25) or annually (sponsorships made during a fiscal year will be deducted, within the legal limits , from the payment tax on January 25 of the following year).
Individuals
They may incur sponsorship expenses, deductible up to 5% of net income, set as the difference between gross income and deductible expenses, other than sponsorship expenses.
The sponsoring micro-enterprises, according to the provisions of Law no. 32/1994, with the subsequent amendments and completions, for the support of non-profit entities, registered in the Register of cult entities / units for which tax deductions are granted according to art. 25 para. (4 ^ 1), reduce the related amounts from the income tax of the micro-enterprise to the value level representing 20% of the income tax due for the quarter in which they registered the respective expenses.
Tax details
Extras from the Fiscal Code
on the deduction of sponsorship expenses from the profit tax
Companies can redirect 20% of the profit tax due to the State, to an association / foundation, by signing a sponsorship contract, according to the Fiscal Code:
Title 2, Chap. II, Article 25, point i)
'sponsorship and / or patronage expenses and expenses related to private scholarships, granted according to the law; taxpayers who perform sponsorships and / or acts of patronage, according to the provisions of Law no. 32/1994 on sponsorship, with subsequent amendments and completions, and of the Library Law no. 334/2002, republished, with the subsequent amendments and completions, as well as those that grant private scholarships, according to the law, deduct the afferent amounts from the profit tax due at the level of the minimum value between the following:
- the value calculated by applying 0.75% to the turnover; for situations where the applicable accounting regulations do not define the "turnover" indicator, this limit is determined according to the rules;
- the amount representing 20% of the profit tax due.
The amounts that are not deducted from the profit tax, according to the provisions of this letter, are carried forward for the next 7 consecutive years. These amounts will be recovered in the order in which they are registered, under the same conditions, at each time of payment of income tax.
Accounting for sponsorship operations by granting cash - cash or bank transfer.
|
"Donations and Grants" 6582 |
= |
% |
|
|
|
531 (granting cash) House |
|
|
|
512 (bank transfer) Current bank accounts |
Calculation example
|
CA (total revenue) = 400,000 lei |
0.75% of CA = 3,000 lei |
|
|
Expenses = 300,000 lei |
|
|
|
Gross profit = 100,000 lei |
Tax 16% = 16,000 lei |
20% of the imp = 3,200 lei |
THE SPONSORSHIP IS TOTALLY DEDUCTABLE FROM TAX, IF IT FALLS WITHIN THE LIMITS IMPOSED BY THE FISCAL CODE (not to exceed 0.75% of the CA, and 20% of the tax)
So you can donate the amount of 3,000 lei.
From the tax related to the gross profit, the 3,000 lei granted for sponsorship is deducted 16,000 and 13,000 lei are transferred to the state.
For details, do not hesitate to contact us at [email protected] or 0762-281-646 </p >
Declaration 107
informative declaration regarding the beneficiaries of sponsorships / patronage / scholarships
LEGAL FRAMEWORK:
< ul>
- GEO no. 25 of March 29, 2018 regarding the amendment and completion of some normative acts, as well as for the approval of some fiscal-budgetary measures, published in the Official Gazette 291 of March 30, 2018
- Order no. 1825 of July 20, 2018 for the approval of the model and content of form 107 "Informative statement regarding the beneficiaries of sponsorships / patronage / private scholarships" published in the Official Gazette no. 646 of July 25, 2018
A. Obligation to submit the informative declaration regarding the beneficiaries of sponsorships / patronage / private scholarships for the taxpayers paying profit tax, according to Title II of the Fiscal Code
Taxpayers, payers of profit tax, who perform sponsorships and / or acts of patronage or granting private scholarships, have the obligation to submit the informative declaration regarding the beneficiaries of sponsorships / patronage / private scholarships related to the year in which they registered the respective expenses, as well as, as the case may be, related to the year in which they are deducted from the calculated profit tax. The deadline for submitting the declaration is:
- March 25 inclusive of the year following the year in which the expenses with sponsorships and / or acts of patronage or private scholarships were registered , for taxpayers with a financial year that coincides with the calendar year;
- until the 25th of the third month inclusive , from the end of the modified fiscal year, for taxpayers with a financial year other than the calendar year;
- until February 25 inclusive of the following year for taxpayers who obtain majority income from the cultivation of cereals, technical plants and potatoes, fruit and viticulture, with a financial year coinciding with the calendar year; </ li>
- until the 25th of the second month inclusive from the end of the modified fiscal year, for taxpayers who obtain majority incomes from the cultivation of cereals, technical plants and potatoes, fruit growing and viticulture, with a financial year different from the calendar year;
- until February 25 inclusive of the year following the one for which the tax is calculated, for the Romanian legal entities provided in art. . 15 of Title II (religious cults, associations, foundations, etc.);
- until the end of the taxable period , for legal entities that, during the fiscal year, dissolve without liquidation; / li>
B. Obligation to submit the informative declaration regarding the beneficiaries of sponsorships / patronage / private scholarships for taxpayers paying income tax on micro-enterprises, according to Title III of the Fiscal Code
a) Micro-enterprises that sponsor, according to the provisions of the Law no. 32/1994, for the support of non-profit entities and cult units, which at the date of concluding the contract are registered in the Register of cult entities / units for which tax deductions are granted according to art. 25 para. (4 ^ 1) , the related amounts from the income tax of micro-enterprises shall decrease to the level of the value representing 20% of the income tax of micro-enterprises due for the quarter in which they registered the respective expenses.
b) Sponsorships carried out in excess of 20% of the tax on income of micro-enterprises due shall be carried forward to the following quarters for a period of 28 consecutive quarters. The deduction of these amounts from the income tax of micro-enterprises due will be made in the next 28 consecutive quarters, in the order of their registration, under the same conditions, at each term of payment of income tax of micro-enterprises.
c) Micro-enterprises that sponsors have the obligation to submit the informative declaration regarding the beneficiaries of the sponsorships related to the year in which they registered the respective expenses, as well as, as the case may be, related to the year in which they are deducted from the calculated income tax. The deadline for filing the return is:
- by January 25 of the following year, for taxpayers with a matching fiscal year with the calendar year;
- until 25 inclusive of the month following the last quarter for which it owes income tax to micro-enterprises, for taxpayers with a financial year other than the calendar year; </ li>
- until the date of submission of the financial statements to the competent fiscal body, by the legal entities that are dissolved with liquidation, during the same year in which the liquidation started;
- until the end of the taxable period , by legal entities that, during the fiscal year, dissolve without liquidation.
d. The "Declaration 107" form is completed using the assistance program and is transmitted by electronic means of remote transmission, in accordance with the legal provisions in force.
Instructions for completing Declaration 107 can be found using the link: instructions for completing Declaration 107 , and downloading form can be done by accessing the following link: download form < / p>
e) Failure to file the Declaration 107 in time constitutes a contravention and is sanctioned with a fine from 12,000 lei to 14,000 lei for companies in the category medium and large taxpayers with a fine from 2,000 lei to 3,500 lei, for other legal entities.
For details, do not hesitate to contact us at [email protected] or 0762-281-646
