How to contribute?

How to get income tax rebate?

Individuals can allocate 3% and Legal Entities 1% to the Fund for the Rights of Children and Adolescents and 80% of this resource can come to the Youth Center, a Social work of the Salesians Alumni Association.

We are a family owned and operated business.

FMDCA - Municipal Fund for the Rights of Children and Adolescents

What is FMDCA?
Federal law No. 8,242 / 91 authorizes Municipalities to create their respective funds to raise funds that will be used to assist children and adolescents. Fund resources can only be applied to projects that serve children and adolescents.

Who can allocate income tax resources?
Individuals and Legal Entities may allocate part of their income tax to the Fund during the year, which comprises the first business day of the year until the last business day of the same year, corresponding to 6% of the tax due which will be fully deducted in the declaration produced annually.

We are a family owned and operated business.

Who can allocate part of the Income Tax to the Fund?
1) Individuals have Income Tax Due, as determined in the annual COMPLETE MODEL, may allocate up to 6% as established in art. 87 of the Income Tax Regulation.
1.1) If you have not allocated the legal 6% in the year of exercise, you can allocate up to 3% in the period destined to make the declaration according to art. 87 of Law 12,594.
2) Legal Entities with income declaration and tax calculation based on REAL PROFIT may allocate up to 1% of the income tax Due to the FUND, according to Federal Decree nº 794, dated April 5, 1993.

How to proceed, both individuals and companies?
1. By depositing during the base year in the FUND account and wanting to benefit an institution, the depositor takes a copy of the deposit and gives it to the representative of the institution who will request the receipt from the Fund's manager so that the depositor can write in his Income Tax return. . In this case, the destination will be 6%. (This deposit can be made during the year until the last Business day of the year).
2. When the taxpayer makes his declaration, which must be sent until the last working day of April, the accountant, when filling in the declaration form and having imposed the system to pay, will issue DARF:
A) One of 3% destined to the Fund, (This way only when the accountant makes the declaration),
B) Another for the Lion (This can be paid in installments)

How can entrepreneurs participate?
Allocated 1% with Income Tax Due to the FUND. All companies taxed by the real profit and not opting for the simple, can deduct contributions made to the FMDCA.

We are a family owned and operated business.

FMDCA
Telephone (62) 3545.5978 - E-mail: fmdcaaparecida@hotmail.com
CMDCA
Telephone (62) 3545.9954 - E-mail: cmdca.ap@hotmail.com
CURRENT ACCOUNT
BANCO DO BRASIL - AG. 1452-4 - C / C47424X - CNPJ 11.671.903 / 0001-10