Please enable JavaScript.

Coggle requires JavaScript to display documents.

INTRODUCTION TO FISCAL LAW - Coggle Diagram

- - - - National assets are also treasures, metal targets, submarine cables, vessels, and all kinds of assets that do not have an owner, and that are found at the bottom of the territorial sea of the Republic, in the historic Bay of the Gulf of Panama or in lake or river waters, beaches and river banks, as well as on nationally owned lands and islands.
- - - - The term tribute is of a generic nature and it means: "Any payment or expenditure that the taxable persons of the tax relationship must comply with, by virtue of a law formally sanctioned but originated from a prevailing, mandatory and unilateral act, created by the State in use of his power and sovereignty ".
        
        The tax relationship is one that forces a person to pay tribute to another, and that allows this person to collect from that person.
        
        The subjects of the tax relationship are:
        • Taxpayer: the taxpayer (who pays the tax)
        • Active Subject: the State (who orders and receives the tribute).
        
        There are three types of tributes:
        • Taxes
        • Rates
        • Special contributions.