How do we complain against the proceedings of Tax Administration? +
- Presenting appeal for amendment against the ONAT's decision that she considers herself incorrect or unjust; Or of uprising in front of the immediate superior level, if he disagrees with everything or he departs from the decided in reform. The term to present the resources becomes of fiftheen ( 15 ) working days, with two as from the day following to the one belonging to the notification of the act or of the resolution for part of the office. If they encounter happened this term, they are declared like inadmissible.
- Exceptionally, if new tests appear or the clearly visible injustice of the decision embraced in the resolution that the remedy of appeal annuls, before being once the legal process was established is demonstrated, Revisión's Procedure in front of the Secretary Of The Treasury and Pricing can be requested, or the boss of the ONAT within one hundred eighty posterior up-to-date ( 180 ) calendar days that comes next after date of notification of the aforementioned resolution.
How do they encounter the Resources? +
In original and copy, personally ( they do not accept for fax, e-mail or postcard ). The interested contributor presents it, or his representative, who must show the official document, notarial power or legal tutorship that they credit him as such.
What the intervening article contains does which show a resource itself? +
- Names and last names, if the native is Persian, and denomination or trade name, if has to do with a juridical person itself; Number of tributary identification ( NIT ), direction of the domicile for tax purposes, clear exposition and detailed of the facts and basics of the reclamation and that attempts itself with the resource.
- If he is an appeal for amendment for a partly paid tax liability, it will be done to be evident and they will annex what contributed vouchers. In order to interpose remedy of appeal it is indispensable to have paid to satisfaction previously of the debt. Although, very exceptionally, his presentation without the requisite of previous payment can be requested also.
What was not demanded in reform will be able to be claimed on the rise.
How do we request a return of revenue, in front of a wrongful payment, does he show up? +
Article of request that he must contain:Article of request that he must contain:
- Name or name of the corporation, legal domicile and besides general of the contributor, NIT, account number and bank branches where he accomplishes his operations, date and reference of the contribution to the budget of the status.
- The documents that they credit the payment requests whose return itself; Annual accounts, correctly wedged and signed for the entity's maximum directing instance, when the erroneous contribution or in excess of the right thing relate to each other with tributes correlated to activity.
- In the event of the natural persons that they carry bookkeeping, they must be signed for the headline.
- The resolution dictated by an competent authority, in her than be evident the reasons which the return proceeds for, when the request be about nontax revenue itself.
- Another documents of whom attempt to be worth him the applicant, or whose presentation require tax administration.
The right to the return prescribes to the year of ( or declared ) once the entrance was made like undue or in excess of the right thing.
For the Postponement of the Tax Liability +
- The article where they be evident : Names and last names ( if the native is Persian ), denomination or trade name ( if he is juridical person ); NIT and direction of the legal residence. In case of being formulated by the contributor's legal representative he includes his full names, number of permanent or passport identity and the legal residence. He will contain also, the tax liability that intends to be postponed, total sum, concept and date that he finalizes the noncontentious term of payment of the tribute in. Causes that the postponement, type of postponement that is asked for motivate, and if away with fractioning, the terms that are needed.
- Personal property and immovables of the patrimony of the debtor or of the responsible, whose total sum be enough for the fulfillment of the tax liability; Place, date of the request and the signature of the applicant with die, gomígrafo, in the event of juridical persons.
- Another documents that the ONAT demand .
- All documentary evidences that the debtor estimate opportune to back up his petition.
Postponement is a ONAT's authority, which can postpone everything, or it departs from the tax liability. His granting demands payment of an interest. Postponement can be with or without fractioning, or combining both formalities.
If it is requested before the expiration of the term of payment, they demand neither new burden for berry nor fiscal sanctions. Otherwise, he will understand the total sum of the principal ( the tribute or contribution to sell out ), the new burden for berry, it fines her for the infraction committed, plus interest.
Important! Once once the postponement was signed, it is understood that the debtor renounces complaining .For the Agents of telecommunications, what do it consider like monthly revenue? +
Referring to monthly obtained revenue, he refers to the entrance received by the contributor after deducting the total sum that belongs to ETECSA, that is, the participation or commission that the agent of telecommunications according to the contract with ETECSA receives are considered only.Referring to monthly obtained revenue, he refers to the entrance received by the contributor after deducting the total sum that belongs to ETECSA, that is, the participation or commission that the agent of telecommunications according to the contract with ETECSA receives are considered only.
How do they pay Telecomunicaciones's agents?
When the revenue of the month not exceed the 2500 weights, he will pay the quota of 20 weights that can be incremented by the Piece Of Advice of the Municipal Government to 75 weights,, according to the level of revenue that they obtain, provided that they not surpass the 2500 weights of monthly revenue. When they surpass the 2500 weights, the payable tax is calculated applying the tax rate established in the scale following:
The assistant for educational attention and care of children? how many can the children take care? +
This question corresponds to the executive committee of activity, no obstructing, according to what established in the Head Of Cattle the MINSAP's 179/2018 to you, he can attend even 6 children for assistant and must count the premises, at the very least, with 2 square meters of capability for each little boy that one assist .
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