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Tax Law and Practice 6-¿Cual-es-el-objetivo-del-derecho-fiscal_, that, in…

- - - - The subject of this tax is the taxable income that is produced,
  - - - They will not cause the tax
        
        The income of natural or legal persons that by virtue of Public Treaties or
  - - - Every taxpayer is obliged to present, personally or through an agent or representative
        
        an affidavit of the income you have obtained
        during the previous taxable yearr
        
        as well as the dividends or participations that
        has distributed among its shareholders or partners
        
        and the interest paid to its creditors
  - - - the amount of the tax can be paid in one cash or in three (3) equal items
        
        in which case payments must be made no later than the following dates
        
        the first game, June 30; the second, l September 30; and the third, on December 31.
- - - - All land located in the jurisdictional territory of the Republic are subject to Real Estate Tax.a
      - as well as buildings and other permanent constructions made or to be made on said land
      - whether or not they have Property Title, registered in the Public Registry of Property.
  - - - The tax corresponding to one (1) year may be paid in three (3)
        installments or items
      - The payment of the first installment or item must be made no later than
        April 30th
      - that of the second, no later than August 31
      - that of the third at the latest; December thirty-first.
  - - - For the purposes of this article, Public Notaries insert in all deeds or public documents that they authorize
      - in which the sale, assignment, donation or
        transfer of assets due to death
      - the celebration of matrimonial capitulations, the separation of property
      - the constitution or cancellation of mortgages or other rights in rem, or the lease of real estate
  - - - Violators of the provisions of this Title will be penalized
      - with a fine of not less than B/.25.00 nor more than B/.500.00, depending on the severity of the
      - offense committed.
- - - - natural persons
  - - - In transfers of goods: it is the price
      - In the exchange: the amount of the benefit of more value
      - In dations in payment
      - In imports: the CIF value plus all taxes, fees, duties
      - In the lease of movable tangible property
  - - - A Tax on the Transfer of Assets is established
  - - - Transmissions in matrimonial agreements, contributions or division of marital property.
        
        The expropriation, sales and provision of services made by the State, except those carried out by its industrial and commercial companies.
        
        The adjudication of assets within any ordinary or special trials, including asset division trials.
        
        Transfers of negotiable documents and titles and securities in general.
- - - - not products
        
        cane sugar
        
        Banana in fruit and banana puree
        
        Cane honey and molasses
    - - traditional
  - - - three types of customs infractions are identified
        
        falters
        
        fraudulence
        
        contraband
  - - - are the main ones
        
        The imported merchandise for example
        
        They are appraised by customs officials who then proceed to settle the tax and other that corresponds
  - - - (third book and title II
        of the seventh book)
      - as well as the import tariff
      - (Decree Law No.25 of 1957) and subsequent modifications
      - They also complement the regime,
      - special provisions such as those related to promotion systems
      - industrial and tourist
    - - Important
        
        Exportation
        
        re-export
        
        Transit