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ILLEGAL TAX

Speaking of illegal tax is necessary to define terms such as:

The taxpayer is the holder of the obligation, in other words is responsible for fulfilling the purpose of the provision. The legal definition is found in the COT in their art. 19: taxable person is obliged to comply with tax benefits, either as taxpayer or responsible.
classes of taxpayers in tax liability stemming from the legal definition of this element. Are taxable, taxpayers and responsible.

Contributors: are natural persons or legal obligation by law to comply with tax benefits when they meet with the factual circumstances that give rise to the obligation (imposition). Stipulated in art. 22 of the COT.

The primary obligation of the taxpayers in the payment of taxes and duties referred to secondary duties as

The Registration Tax Information (RIF).
The obligation of commercial accounting. Allow
audits. Make and submit
tax returns.

CONCEPT OF ILLEGAL TAX
Article 80: It is unlawful tax any act or omission in violation of tax laws.

tax illegal Rating:
• Illicit formal. • Illicit
on tax and taxed species.
• Illicit materials. • Illicit
punished by restricting his freedom.

The formal illicit arise from the breach of the following duties:
1. Entered in the records required by the respective tax rules.
2. Issue or demanding proof.
3. Keep books or accounts or special.
4. Submit statements and notices.
5. Allow control of the Tax Administration.
6. Report and appear before the Tax Administration.
7. Obey the orders of the Tax Administration, issued in exercise of its legal authority, and
8. Any other content on this Code, special laws, rules or general rules of competent bodies. Illicit

on tax and taxed species (Art. 108):
caused by the import, processing and marketing, alcohol, products containing alcohol, cigarettes and other articles of snuff which carries fines of 50 to 350 UT UT and the confiscation of equipment, containers, vehicles, production tools, raw materials in case of an underground industry and the confiscation of the fiscal species. Illicit

materials (Art. 109):

have to do with money. Constitute illegal materials:
• The delay or failure to pay tax or their parts.
• The delay or omission in the payment of advances.
• The failure to retain or receive.
• Obtaining improper returns or refunds. Illicit

punishable by restriction of liberty (Art. 115):

• The tax fraud.
• Lack of advance entirely by withholding or collection agents.
• The disclosure, personal use, or misuse of confidential information provided by independent third parties that affects or could affect their competitive position (officers or public employees, taxpayers and their representatives, the judiciary and any other person having access to that information).

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the wage in Venezuela

Salary is as defined in the Labor Law " Art . 133. Remuneration, benefit or advantage, whatever their denomination or calculated, capable of being expressed in cash, which corresponds to the worker for the provision of their services and others, undertakes commissions, bonuses, perks, benefit-sharing , utilities, on salaries, bonuses vacation and holiday surcharges, overtime or night work, food and shelter. "

Currently the minimum wage in Venezuela is Bs. 614,790, which came into effect from 1st. May 2007. About

Workshop According to Article 195 LOT : Day
day: not to exceed eight (8) hours daily. Day
night: not exceed seven (7) hours daily. Mixed Day
: between day and night.

Overtime Segou n LOT Article 207.
Limits:
The workday may not exceed ten (10) hours, ordinary and extraordinary.
No worker may work more than ten (10) hours of overtime per week or one hundred (100) hours of overtime per year.

For the calculation of overtime:

day
Overtime:
normal daily salary / number of hours of the day = wage hour. Salary
hour * 1.5 (50%) = overtime pay day.

extra time at night:
daytime overtime salary * 1.3 (30%) = pay extra hour at night.

To calculate the holiday would be as follows: normal daily wage * 1.5 (50%) = wage holidays worked.

Day Night for example from Tuesday to Saturday:

From 7 pm to 2 am daily normal day Salary * 1.3 (30%) = normal pay day night.

from 5 pm to 12 am are paid 2 hours day and night 5 to 30% surcharge
(normal pay day / 7 * 2) + (normal salary / 7 * 1.3x5)

To Calculate Withholding for the :
Compulsory Social Security (SSO) is 2%. Forced Unemployment Insurance
(SPF) is 0.5%.
Habitat and Housing Act (LHV) is Bs. 614,790 x 1% = monthly Bs. 6147.9

To calculating employer contributions for the:
Compulsory Social Security (SSO) is 4%.
for unemployment insurance (SPF) is 1.7%.
Habitat and Housing Act (LHV) is 2% monthly. Notably

under Article 134 of the LOT states that the surcharge on the service if he is a wage as they usually charge the customer for 10% and this is adding to wage.

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Venezuelan Social Security Institute

The Venezuelan Social Security Institute (IVSS) protection is the entity that gives the state each worker venzolano, either, Medical care, pensions, retirement , maternity, old age, survivors, illness, accident, disability, death, retirement, severance or unemployment.

The IVSS is governed under the Organic Law of Social Security System (LOSSS). This Act is to create the Social Security System, and establish the foundations and principles that govern their organization, operation, regulation, stewardship, financing and managing the performance of the Social Security System as a public service and right of the beneficiaries.

Social Security System is comprised of three subsystems:

1. Health Subsystem, responsible the provision of comprehensive health care.

1.1. Subsystem of Pensions, responsible for providing pensions for invalidity, old age, death and survival.

2. Subsystem Employment and Workforce Development, responsible for providing for the promotion and preservation of employment, temporary protection for maternity, paternity, occupational diseases and accidents, temporary protection for the termination of the employment relationship, brokering training and reintegration.

3. Subsystem Occupational Hazards by preventing occupational accidents and occupational diseases and the provision for the funding of compensation for damage caused, including rehabilitation and reintegration of the worker training and compensation for temporary disability, permanent disability or death.

This is necessary to comply with certain processes, one of them is the affiliation of employees and employers so that they possess a social security system. Useful Link

http://www.ivss.gov.ve/ivss/ivss.html

consulted on the LOSSS Link:
http://www.viviendaenred.net/leyes_decretos/

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for their acronym means Law of Prevention, Conditions and Work Environment . Published in Official Gazette No. 38236 / July 26, 2005.

LOPCYMAT The is a new social security system implemented by the Venezuelan government, is but a legal instrument with which workers have businesses to raise awareness of occupational hazards with found in their workplace. also makes the employer complies with all standards of industrial safety in your organization. Both workers and employers must fulfill their duties and exercise their rights in terms of safety and occupational health concerns.
The management bodies are: INPSASEL and INCRET . (The National Institute of Prevention, Health and Safety. The National Institute of Training and Recreation Employees.)

Supervision or inspection of business establishments, farms and fish: a.
Monitoring Units attached to the Labour Inspectorate. B.
Technical and Administrative Units of the National Institute for Prevention, Health and Safety.
6. Agencies and levels of consultation and participation: a.
Councils of Safety and Health at Work.
b. Safety Committees and Health companies, establishments or farms. C.
Delegates or delegates of prevention. D.
Unions. E.
Other instances of participation and social control to be created.

Ministry with jurisdiction over health and safety at work and the ministry with competence in health establish special mechanisms of cooperation to construct a network of health promotion and occupational safety, prevention occupational accidents and occupational diseases. The network will consist of the National Institute of Prevention, Health and Safety, Primary Care Network the National Public Health and Labor Supervision Unit attached to the Working Provinces. Its organization and operation are governed by joint resolution of both ministries.

services registration and accreditation made by the National Institute of Prevention, Health and Safety, cause the payment of the fees below:
registry of companies and institutions that carry out advisory , training and services in the area of \u200b\u200bsafety and health at work, ten tributary units (10 UT). Register
professionals develop advisory activities, training and services in the area of \u200b\u200bsafety and health at work, five tributary units (5 TU). Accreditation
of companies and institutions that carry out advisory, training and services in the area of \u200b\u200bsafety and health at work, five tributary units (5 TU) per year. Accreditation
of professionals to develop advisory activities, training and services in the area of \u200b\u200bsafety and health at work, two point five tributary units (2.5 UT) annually. The accreditation
both companies and institutions, and professionals above must be renewed annually.

Bibliography

• Act on prevention, CONDITIONS AND WORK ENVIRONMENT

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Legal Issues Concerning Tax Unlawful

Legal Issues Concerning the Unlawful Tax Basics


Taxable person person or contractor who assumes the obligations under the contract, both pecuniary obligations, and the person against which the administration turns the tax burden of taxes or fees. considered to taxpayers or responsible individuals, irrespective of their capacities as private law and legal persons

subjects of active Subject
is the State or public entity creditor tribute. Considered the right holder to make laws and meet the needs of the population as well as being among its functions the administration of tax collection and

taxpayer obligations

Own single tax identification registration (RIF)
keep the accounts as prescribed by law
Making tax returns as the law dictates
Allow control of all matters relating to accounts and as to their obligations to the national treasury only by an authorized agent for the SENIAT

The taxable event under Professional code tributarioArtículo 36:

The taxable event is the budget established by law to establish the tax, and whose conduct causes the birth of the obligation tributaria.Artículo 37: It is considered taxable event occurred existing and their results: 1. In situations of fact, from the moment it has fulfilled the necessary material conditions to produce their normal effects corresponden.2. In legal situations, from the time they are finally formed in accordance with the law aplicable.Artículo 38: If the taxable person was conditioned by the law or is conditional legal act, is deemed to be made: 1. At the time of its occurrence or conclusion, if the condition was resolutoria.2. Upon the condition, whichever occurs precedent. Paragraph: In case of doubt means that the condition is precedent.

ILLEGAL TAX as TOC

Article 80: It is unlawful tax any act or omission violates tax rules illegal tributarias.Los are classified as: 1. Formal unlawful 2. Illicit species on tax and taxable 3. Illicit e4 materials. Illicit punished by restricting his freedom.

THE FORMAL ILLEGAL according to the COT
Article 99: The illicit formal arise from the breach of duties: 1. Entered in the records required by the respective tax rules; 2. Issue or demanding proof, 3. Keep books or accounts or special 4. File returns and communications 5. Allow control of the Tax Administration 6. Report and appear before the Tax Administration 7. Abide by the orders of the Tax Administration, issued in exercise of its statutory powers, y8. Any other duties contained in this Code, special laws, rules or general rules of competent bodies.

ALAS SPECIES ON ILLEGAL TAX AND SERIOUS

Article 108: constitute illegal tax on species and taxed:

1. Exercise industry or taxable importation of species without proper authorization from the National Tax Administration.

2. Market or sell in the country taxed species for export or consumption zones, free ports free or other territories under special customs regime.

3. Spend tax species, even of lawful movement, without authorization from the Tax Administration.

4. Market or sell species recorded, even of lawful movement, without authorization from the Tax Administration.

5. Produce, market or sell tax or taxed species without having renewed the authorization given by the Tax Administration.

6. Make without proper authorization, modifications or changes can alter the characteristics, type or nature of the industries, institutions, businesses and outlets of species taxed.

7. Circular, market, distribute, or sell taxable species that do not meet the legal requirements for the development or production, as well as those from illegal or adulterated.

8. Market or sell taxable species without guides or other documents provided under the law, or are covered in the guides or false or altered documents.

9. Circular species lacking engraved labels, tags, stamps, seals, caps, belts or other attachments, or they are false or had been altered in any way, or have not been approved by the Tax Administration.

10. Spend species taxed at establishments or persons authorized for marketing or sale.

11. Selling tax with no face value species.

12. Hiding, hoarding or unreasonably deny the forms, formats, or tax forms.

ILLICIT MATERIALS

Article 109: constitute illegal materials:

1. The delay or failure to pay taxes or its parts;

2. The delay or omission in the payment of advances,

3. The failure to retain or receive, and

4. Receiving refunds or improper refunds.

Article 110: Anyone who pays late taxes due shall be punished by a fine of one percent (1%) of aquéllos.Incurre delay in paying the tax due after the date established for this purpose without having obtained an extension, and without a check, investigation or audit by the tax authorities regarding the tax in question. If the tax payment is made in the course of an investigation or prosecution, the sanction provided in the following article

. Rule 111: Whoever by act or omission, and without prejudice the penalty under Article 116, unlawfully causes a decrease in tax revenues, including through the abuse enjoy exemptions tax exemptions or other benefits shall be punished by a fine of twenty five percent (25%) to two hundred percent (200%) of the tax withheld.

OF ILLICIT punishable with RESTRICTIVE OF FREEDOM

The highlight of this aspect is presented by the COT

Article 115: They are illegal sanctioned to sanction restricting freedom:

1. Tax fraud.

2. Failure to fully advance by withholding or collection agents.

3. Disclosure or use or misuse of confidential information provided by independent third parties that affects or could affect their competitive position by public officials or employees, taxpayers and their representatives, judicial authorities, and anyone else who had access such information.

Paragraph: In cases of illegal punishable by restriction of liberty to those in items 1 and 2 of this article, the criminal action shall lapse if the violator accepts the determination made by the tax authorities and pay the amount of tax liability, accessories and penalties, in full, within five (25) days notice of the respective final resolution of the Summary. This benefit does not proceed in cases of repeat offenders in terms of this Código.Artículo 116: commits tax fraud that simulation, concealment, deception or any other form of deception induces in error to the Tax Authority and obtain for himself or a third an unjust enrichment than two thousand tax units (2,000 UT) at the expense of the active subject the perception of the tax. The fraud will be punished with imprisonment of six (6) months to seven (7) years. This penalty will be increased from half to two thirds, when the fraud was run by concealing or maintained investments in low tax jurisdictions. When the fraud was run by obtaining undue return or refund for an amount greater than one hundred tax units (100 UT), shall be punished with imprisonment of four (4) to eight (8) years. Paragraph: For the purposes of determining the amount stipulated in this article, shall address the fraudulent in every settlement or return where the tax year is settled. If it comes to taxes that are settled for periods not exceeding one year or instant charges, the amount defrauded will be addressed in the settlement or return within a year.

BIBLIOGRAPHY

http://www.el-nacional.com/canales/parlamento/Bancodeleyes/Word/cotrib.doc

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The Legal Aspects Relating to the Recovery of Taxes

LEGAL PROCEDURES CONCERNING THE RECOVERY OF TAXES

Concept Basic concept Tribute



The tribute is the mandatory provision required, usually in cash by the State under its power of empire, economic entities under their territorial sovereignty.
Classification of taxes:

The tripartite classified tributes:

 Taxes: The tax whose duty is an event for independent status of all State activities relating to the taxpayer. 

Taxes: whose duty is the tribute event is actual or potential benefits of an individual public service the taxpayer that is inherent in the nature of the state. 
Special contributions: These are taxes whose duty is event benefits of public works or state activities.


Concept Income Tax:

The Income Tax is a general tax because it seeks to tax all forms of personal income and because when set is taken into account all the income of the person and their charges family.

Concept of Value Added Tax VAT:

VAT is a tax on the alienation of movable tangible property the provision of services for consideration and import of goods, which applies throughout the country and to be paid by natural persons


Regular Contributors:

regular VAT taxpayers are the traditional importing goods furniture and industrial, commercial, regular service providers and others as part of their business, subject or occupation, the activities, legal business or operations, which are taxable events. Being obliged to collect the respective aliquot.

Formal Contributors:

are formal VAT taxpayers engaged exclusively those subjects or activities exempt or tax exempt, such as those served by Decree N º 2133, by which the payment is exempt from VAT.


These taxpayers, even when not required to collect the tax but to bear when purchasing goods or receiving a service by a taxpayer ordinarily must comply with formal duties established by the Tax Administration, through Administrative Order N ª SNAT / 2002/1.677, dated 14/03/2003, published in Official Gazette N º 37,677, dated 25/04/2003.

Taxable:

is the quantitative element on which the rate is applied to determine the tax tax.

Turnover:

The collection of VAT, as the rate applicable in each of the sales, services, or taxable transactions made ordinary taxpayers should be performed using invoices, tickets issued by prosecutors machines (point of sales tax and printers), or free forms generated by computer or automated systems that meet the requirements under Article 57 of the VAT Law and the Resolution No. 320.


Books:

regular VAT taxpayers must bear the purchase and sales books, which are reflected in chronological order each and every one of the operations performed, and comply with the provisions of Articles 70, 72 and 75 to 77 Regulation of the Law establishing tax (RLIVA) published in Gazette Extraordinary No. 5363 dated July 12, 1999.

Exemptions:

According to the provisions of the VAT Law are exempt from tax, among other operations:

Imports: What do the institutions or agencies that are exempt from taxation under international treaties signed Venezuela.

sales and imports: Of the following foods and products for human consumption: For example vegetable products in their natural state, considered food for human consumption and certified seed in general. Among others.

tax regime:

The Tax Administration designated as withholding agents of VAT to special taxpayers and national public bodies. These deductions shall, subject to certain exclusions, as withholding agents to buy property or obtain services from providers who are regular contributors to this tax.

Because of this regime, the provider does not receive the tax from its buyer, as this retains a part of (75%) or all of this tax

Repeat Procedure Payment:

The seventh section of the Tax Code provides following:

Article 194: taxpayers or persons responsible may request the return of unduly paid taxes, interest, penalties and charges, provided they are not prescribed.

Article 195: The complaint shall be filed before the highest authority of the Administration Tax or through any other office of the respective tax authorities and the decision shall be the highest authority. The assignment may be delegated to the specific unit or units under his authority.

Article 196: to the merits of the claim is not necessary to have paid under protest.


Article 197: The highest authority or authority to the appropriate address, as appropriate, shall decide the claim within a period not exceeding two (2) months, counting from the date it is received. If it is not resolved that period, the taxpayer or person responsible may choose at any time in its sole discretion to wait for the decision or on the ground that during that time frame without having received a reply is equivalent to rejecting it. Governed in terms of evidence and the respective period as provided in Section Two of this Chapter.

Article 198: If the decision is favorable, the taxpayer may choose to compensate or lease amounts paid in error, according to the provisions of this Code.

Article 199: expiration of the period provided no claim has been resolved, or when the decision outside or entirely unfavorable, the claimant shall be entitled to tax litigation proceedings under this Code.
tax
The appeal may be brought at any time provided that the requirement has been met. The administrative complaint interrupts the prescription, which will be sent in abeyance during the period stipulated in Article 197 of this Code.

VAT refund:

Partial Regulations No. 2 of Decree with Force and Range Act establishing the Value Added Tax, in Tax Credit Recovery:

Tax credits : amount of money for the taxpayer, in determining the tax liability, it can deduct the tax credit to determine the amount of money to pay the Treasury.

industrial projects Referring to all activities and operations-oriented or transformation of one or more natural products that include extractive, agricultural or manufacturing, or involve a physical transformation or variation

Industrial projects defined in accordance with this policy should be designed primarily to developing products export.

PROCEDURE TO FOLLOW FOR THE RECOVERY OF TAX CREDIT:

must be submitted the following information for the recovery of tax credits:

1. Identification of the beneficiary and, where appropriate, the natural person or legal entity acting as its representative, broker or agent, giving their names, address, nationality, marital status, profession and number of identity card or passport if it is a natural person as well as the name, object, record data and data representative of the company, in case a legal person. Where the applicant is a consortium or a community, must identify partners, spouses or community within it.

2. Indicating the number of RIF of the subject applicant.

3. Copy of the record or document of incorporation and bylaws of the applicant.

4. A project specification that corresponds to the pre-operational stage, which report on the technical, economic, financial and business thereof, including market feasibility studies and technical and economic feasibility.

5. A budget for capital goods and services purchased to receive:


Certificates Special Tax Refund form bearer, may be used by taxpayers to pay national taxes and their accessories, they enter the National Treasury account, or transferred to third parties for the same purpose, for which the beneficiary must complete and maintain a special register available to the tax authorities, which shall keep a record of the recipients, including their name or business name, number of RIF, the numbers and amount of Special Tax Refund Certificates transferred and the date of transfer.

RECOVERY PROCESS OF TAXES (Income Tax)

The procedure for recovery of taxes is governed by the provisions of the Tax Code

COLLECTION TO BE ENTERED FOR THE APPLICATION OF RECOVERY OF TAXES

 Format  Written notification
preamble, sealed paper or stamp duty
0.02 UT  Tax Information Registry (RIF) of the taxpayer, to date 
identity card of the applicant or legal representative
 Commercial Register (document establishing and minutes of meetings and latest amendments)
 Instrument stating
representation  Document evidencing the payment of tribute to retrieve (tax return, payroll)

All collections are subject to an inspection to verify the veracity of these documents and the information they contain with to verify its origin therein as set out in Article 204 of the Tax Code
Taking into account that the verification of the origin of the requested recovery assumptions may include the denial of tax credits subject to recovery.


According to Article 207 of the Tax Code does not decide approval or non approval within the prescribed period (60 days) are deemed to have adversely determined, in which case the taxpayer may appeal to the filing of the appeal

TAX APPEAL LITIGATION TAX:

This figure this under the Tax Code from Article 259 to Article 268.

This is a resource that can bring the taxpayer against the resolutions which deny others in full or partial recovery of the tax.

This application must be submitted in writing, in this document are the reasons, reasons of fact and law which underlie the presentation of the appeal so it will be accompanied by documents where the contested measure, except in cases in which it has operated administrative silence.

PROCEDURE FOR THE RECOVERY OF VALUE ADDED TAX FOR TAXPAYERS EXPORTERS.

First the taxpayer must register with the National Registry of Exporters created according to Official Gazette No. 37364 of January 15, 2002.

Once registered, the taxpayer must be filed with the Tax Administration office of his domicile, the request for recovery of tax credit that must be signed by the legal representative of the taxpayer, during any working day following that on which has made the export activity. The request must contain the following documents:

1. Copy of the declaration form value-added tax.

2. Copy, magnetic media, from book sales.

3. Value of domestic purchases

4. Value of imports

5. Value of exports

6. Value of exports of services, if applicable

7. Copy of the export of services, if applicable. If the same has been signed in a foreign language must be translated into Castilian by a public interpreter in Venezuela.

8. Photocopy of the bank to collect partial or total service exports, if applicable.

9. An invoice export of services, if applicable.

10. Value of services received by non-resident, if applicable, which shall contain the following information:

bibliography

partial regulation No 02 of the recovery of VAT

http://www.seniat.gov.ve

www.el-nacional.com/canales/parlamento/Bancodeleyes/Word/cotrib.doc

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Legal Issues Concerning The Income Impustos on the retention

Legal Issues Concerning The Withholding

retention Concept

retention are the amounts to be deducted, by way of tax on income, individuals or entities engaged in payments to foreign residents Mexico City.The income people who withhold taxes must deliver to the Administration Department Tributaria.Aunque those held are not the cause of the tax, the law considers them jointly responsible with the obligation to cover the amounts to the national treasury, up to the amount by taxpayers.

retention agents

Professional Code defines tax withholding agents as persons designated by law or by the tax authorities that their public duties or by reason of their private activity, involving acts or operations which must make withholding or collection the corresponding tax liability

withholding agent

a) The main requirement is withholding agents to withhold taxes in the cases mentioned in the relevant decree on withholdings and find out the amount deducted timely, in an office of national funds.

b) tax withholding must be carried out at the time of payment or payment into account as provided in Article 1 Decree No. 1808

c) taxes must be withheld entombed in a cash receiving office National (Centra Bank of Venezuela, commercial banks or other financial institutions).

d) The withholding agent should find out the office held in a host of national funds for this purpose must use the forms issued by this.

e) tax withholding must be equal to 34% of the total paid or credited to an account, regardless of the amount of compensation longboat that is for the retention of natural persons.

Determination of% retained by the withholding agent

When the beneficiary does not comply with the obligation notify the debtor or payer of the% of retention, the withholding agent shall determine, based on estimated pay compensation or pay it into account in this tax year minus the tax rebate ten tax units, which will be appropriate for individual .

sanctions in case of default

Loa withholding agents that do not comply with the obligation to withhold tax, amounts withheld under the envisaged retarded to find out i put impacted, appropriated to taxes or fails to provide timely information provided in the Rules or required by tax administration will be punished in accordance with the provisions in the tax code.

should not be any deduction made in the case of payments in kind or in the case of enrichment exempt from income tax and when it comes to enrichment of that tax exempt.

Receiving offices of national funds to the national treasury should find out the amounts withheld from withholding agents within the period established banking agreements

Bibliogragia

www .sat.gob.mx/sitio_internet/asistencia_contribuyente/principiantes/eres_extranjero/78_2199.html

www.leyesvenezolanas.com / cot.htm

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Legal Aspects Relating to Income Tax

legal aspects relating to income tax

ISLR Concept
tax imposed on the net and available annual enrichments obtained in cash or in kind. Unless legal, all natural or legal person, resident or domiciled in Venezuela, pay this tax on income from any source, whether the cause or source of income is located within the country or outside it.

Organization Act income tax

Established and designed to govern all actions of the national income tax

Action Area of \u200b\u200bthe Law on Income Tax:

Article 2. Any natural or legal person, resident or domiciled in Venezuela, as well as natural or legal persons domiciled or living abroad have an establishment permanent or a fixed base in the country may be credited against the tax under this Act is to pay them, the income tax paid abroad by the enrichment of extraterritorial power by which they are required to pay tax the terms of this Act
For the purposes of accreditation under this Article, an income tax that taxes all income or items of income, including taxes on gains from the alienation of property movable or immovable property and taxes on salaries and wages and capital gains taxes. In case of doubt, the tax must determine the nature of the tax creditable.
creditable The amount of tax, from foreign sources referred to in this Article shall not exceed the amount obtained by applying the rates established in Title III of this Act to the global total taxable income for the year concerned in the proportion of taxable income from foreign sources represent the enrichment of total global net.
In the case of proportional enrichment taxed in terms of this Act, the amount of tax creditable, may not exceed the income tax that would have been paid in Venezuela for these enrichments. For purposes
of determining the amount of tax actually paid abroad creditable under the terms set forth in this Article shall apply the exchange rate in force when it occurs the payment of foreign tax, calculated as provided in Central Bank Act Venezuela.

Concept
Natural Person means individuals, individual, physical, simple concrete are individuals of the human species and only them.

concept of legal persons
means legal persons in the strict sense, collective, moral, complex or abstract entities which are all suitable for holders of rights or duties that are not individuals of the human species . They are divided into legal persons Public Law and Private Law. Conceptual distinction between them is as difficult as conceptual distinction between public law and private law.

Persons obliged to submit the final declaration of the Income Tax individuals

A) residents in the country to earn annual salaries or more thousand tax units
B) residents in the country who are free traders and financial professionals to obtain an annual income equal to or greater than 1,500 units
tax C) are not resident in the country regardless of the amount of enrichment

Persons obliged to submit the final declaration of the Income Tax legal persons
A) companies
anonymous B) societies limited liability
C) societies or limited collective name
D) holders hydrocarbon enrichment and related activities
E) associations, foundations and corporations
F) permanent establishments
G) companies owned by the nation, states and municipalities

taxable event

The Tax Code provides:

Article 36. The taxable event is the budget established by law to establish the tax and whose conduct causes the birth of the tax liability.

Article 37. occurred is considered the existing event and its results:
1. In situations of fact, from the moment it has fulfilled the necessary material conditions to produce the effects that normally apply to them.
2. In legal situations, from the time they are finally formed in accordance with applicable law.

Article 38. If the taxable person was conditioned by the law or is a legal act conditioned, you are considered completed:
1. At the time of its occurrence or celebration, regardless of whether the condition precedent.
2. Upon the condition, whichever occurs precedent.
Paragraph: In case of doubt means that the condition is precedent.

Exemptions Exemptions and

The Tax Code provides as follows:

Article 73. total Exemption of waiving or partial payment of the tax obligation, issued by the special law tax.
Exemption is partial or total waiver of payment of tax liability, granted by the Executive as permitted by law.

Article 74. The law authorizing the Executive to grant exemptions, specify the charges to include, the budgets needed to proceed and the conditions to which the benefit is subject. The law may empower the executive to submit the waiver to certain conditions and requirements.

Article 75. The law authorizing the Executive to grant exemptions, set the maximum duration of benefit. If not fixed, the maximum term of the exemption shall be five (5) years. Once the term of the exemption, the Executive may renew up to the maximum period set by law, or otherwise, of this article.
Paragraph: The exemptions granted to nonprofit institutions, may be indefinite.

Article 76. Exemptions will be granted on an general, for all who are on budgets and conditions established by law or fixed by the Executive.

Article 77. exemptions and waivers may be revoked or amended by subsequent law, but being based on certain factual conditions. However, whenever it has a fixed term duration, current benefits are maintained for the remainder of that term, but in no case more than five (5) years after the repeal or amendment.

Article 78. The tax cuts will be governed by the provisions of this Chapter as applicable to them.

There are different rules or rates applicable to the nature of event and the figure responsible for it

a) Rate No. 1: established for individuals
b) Rate No. 2: established for legal persons
c) Rate 3: set only for taxpayers who receive royalties or mining shares and other similar units at 60% and those engaged the exploitation of hydrocarbons and related activities with 50%

Bibliography

www.leyesvenezolanas.com / cot.htm

www.leyesvenezolanas.com / lisr.htm

www.seniat.gov.ve

www.monografias.com/trabajos24/concepto-personas/concepto-personas.shtml

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Legal Issues Concerning the Tax Identification

Concept
Tax ID is a unique code character String, used to identify any natural or legal person liable to tax.

importance and necessity of the tax identification
Its importance is that it is a tool for quality and usefulness in monitoring and updating of taxpayers in order to maintain identified individuals and corporations.
In Venezuela Tax Identification Number (TIN) is not the first issued since August 2006 by creating the single registry of tax information. This is established the Order No. 0073 of date 06/02/2006 published in Official Gazette No. 38,389 which establishes of that registration.

Single Tax Information Registry

is a record for tax control in which they must enroll individuals and corporations, communities and institutions or groups without legal personality susceptible because of the assets or activities, to be liable or responsible for income tax, the withholding agents and foreign residents without permanent establishment or fixed base, provided that the cause of enrichment this or happen in Venezuela.

Steps for Enrollment in the National Register Tax Information
a) income SENIAT Web page: www.seniat.gov.ve and online menu system then clip on the registration option
RIF b) screen to deploy single sign-registration tax information select the type of person
c) be filled after this basic data on mate pre-screen, the data will be stored in the system automatically
d) the user will have 30 calendar days to submit the appropriate precautions before the department of internal taxation for home

Requirements for Registration of Registration of Tax Information
a) Form Registration
b) Original and copy of the CI
c) Original and copy of the new home, Prosecutor (receipt or invoice for basic services)
d) documentary evidence of family responsibilities

legal persons (companies Commercial and Civil)
a) Application Form
b) Original and copy of certificate of incorporation duly registered
c) Original and copy of the latest meeting minutes
d) Original and copy of the representative's
e) Original and copy of the authorization SUDEBAN if banks and financial institutions
f) A copy of the RIF legal representative, partners and directors

Bibliography

www.seniat.gov.ve

www.ccipsa.org.ve / documentospdf / requisitosconstempresa.pdf

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Legal Aspects

Legal Aspects concerning
benefits concept of '
Benefits are a package that powers Social Security to provide, repair or overcome certain situations of distress or specific need states, which often result a loss of income or expenditure overruns in people who suffer. In its Most economic benefits are the following:
Healthcare.
temporary disability.
cause harm .
Risk during breastfeeding . Maternity
.
Paternity.
permanent disability.
permanent non-disabling injuries . Retirement
.
Death and survival:

With respect to the payment of social benefits will the Tax Code provides in its
Article No 92: For that are paid to the employee benefits and compensation in connection with the substitution of the employer and continue to provide its services to the company, the payment received is considered a foretaste of what will ultimately correspond to terminate the employment relationship.

social benefits for antiques código orgánico tributario establese


Artículo 108 . Después del tercer mes ininterrumpido de servicio, el trabajador tendrá derecho a una prestación de antigüedad equivalente a cinco (5) días de salario por cada mes.
Después del primer año de servicio, o fracción superior a seis (6) meses contados a partir de la fecha de entrada en vigencia de esta Ley, el patrono pagará al trabajador adicionalmente dos (2) días de salario, por cada año, por concepto de prestación de antigüedad, acumulativos hasta treinta (30) días de salario.
The service benefit, based on the will of the worker, called upon in writing, shall be deposited and settled monthly, in final form in an individual or a trust fund or service benefit will be credited monthly to your name, also final form in the accounts of the company. The deposit will be paid or credited monthly at the end of the employment relationship and will bear interest at the following:
a) performance producing trusts or service benefit funds, as applicable, and their absence or even that they may be created, the market rate if it is in a financial institution;
b) A lending rate determined by the Central Bank of Venezuela, with reference to the six (6) major commercial and universal banks in the country, if the worker would have required that deposits be made within a single trust fund or a service benefit or a financial institution, and the employer fails to comply with the request, and
c) The average rate between active and passive, determined by the Central Bank of Venezuela, with reference to the six (6) major commercial and universal banks in the country, where the company accounts.
The employer shall report annually to the employee, in detail, the amount credited in the accounts of the company, by way of service benefit.
The financial institution or service benefit fund, as the case worker will provide annually to the interest generated by their accumulated seniority benefit. Also, a detailed report to the employee the amount of principal and interest.
The interest is exempt from income tax, or deposited will be credited monthly and paid to accomplish each year of service, unless the employee, by written statement, decides to capitalize.

PARAGRAPH ONE .- When the employment relationship ends for any reason the employee is entitled to a service benefit equal to:
a) Fifteen (15) days when the old wage over three (3 ) months and shall exceed six (6) months or the difference between that amount and credited or deposited monthly;
b) Forty-five (45) days if the old salary exceeds six (6) months shall exceed one (1) year or the difference between that amount and credited or deposited monthly, and
c) Sixty (60) days' pay after the first year of service or the difference between that amount and credited or deposited monthly, provided that he served at least six (6) months of service during the year of termination of employment.

PARAGRAPH TWO .- The worker is entitled to an advance of up to seventy-five percent (75%) of the ground or deposited to meet obligations:
a) construction, acquisition, improvement or repair housing for himself and his family;
b) The release of mortgage or other lien on property owned,
c) The school fees for himself, his spouse, children or whoever married life, and
d) care expenses hospital care and the persons named in the preceding paragraph. If the provision
old proved he is in the accounts of the company, the employer shall give the employee credit or guarantee, in the above assumptions, to the extent of balance in his favor. If he decides to endorse will be responsible for the different interests that may be detrimental to the worker.
If the service benefit The person was placed in a financial institution or a financial service benefit, the employee will ensure that capital with the obligations provided for these purposes.

THIRD PARAGRAPH .- If a worker dies, the beneficiaries identified in Article 568 of this Act, shall be entitled to the seniority provision that would have corresponded, on the terms and conditions of Articles 569 and 570 of this Act

PARAGRAPH FOUR .- The provisions of this Article shall not prevent employees or their successors the exercise of actions that can be applied under common law.

PARAGRAPH FIVE .- The provision of old, as an acquired right, will be calculated based on salary earned in the month in which it credited or deposited, including the amount of proceeds received by concept of participation in the profits or earnings of the company, in accordance with the provisions of Article 146 of this Act and the regulations to be issued to that effect.

PARAGRAPH SIX .- The officers or public employees national, state or municipal, shall be governed by the provisions of this article.

bibliography consulates

http://www.tsj.gov.ve/legislacion/lot.html

http://www.seg-social.es/inicio/?MIval=cw_usr_view_Folder&LANG=1 & ID = 10970






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Prestacines concerning legal aspects concerning the legal aspects concerning holidays

legal aspects concerning the Holidays

Concept break: holidays indicates a desire or need a rest to allow us to replenish our finding that makes a worker's right to comply with a year of continued work within the organization



vacation or break established by the Labour Act
Article 219. When the worker reaches one (1) year of continuous work for an employer, you will enjoy a paid vacation period of fifteen (15) days. Subsequent years will also be entitled to one (1) additional day paid for each year of service up to a maximum of fifteen (15) days.
For the purposes of the grant of the day additional leave provided in this article, the service time starts to run from the date of enactment of this Act
accrued

Article 225. When the employment ends for reasons other than dismissal justified before the end of the year of service, whether the termination occurs during the first year or the following, the worker is entitled to be paid the equivalent of the remuneration was caused in relation to annual leave in accordance with the provisions of Articles 219 and 223 of this Act, in proportion to completed months of service during that year as the holiday installment payment that would have accrued. Vacation bonus

The vacation bonus is foreseen in the Labour Act as an amount of money a worker receives at retirement to enjoy the benefit of rental an amount equivalent to a minimum of seven (7) days' pay that will be increased for each year of employment up to a maximum of twenty (21) days
The conditions are for workers who serve two masters are contemplated by the Act will work in Article 227

Article 227. Receipt of annual leave paid the employee to provide services to two (2) or more employers, shall be granted to meet the year of uninterrupted service with the oldest relationship. Other employers should give the rest and pay the equivalent salary in proportion to completed months that had to serve each of them. In this case no such fraction shall be counted for the granting of the following holidays.

base salary for the calculation of holiday

Judges Jurisprudence Labour and Social Chamber of the Supreme Court has established that wages for vacation pay must be the bearing the worker at the time of the effective enjoyment rather than the salary of the month preceding the time at which the right, as provided partial reform of the Labor regulation published in the Official Gazette No. 38,426 of 28 / 04/2006.

When it comes to workers whose wages is a piecework or commission, average wages earned in the 12 months prior to the date where the right of the holiday
From the moment of enjoyment of holiday work organic code states:

Article 229. The enjoyment of one (1) or two (2) annual leave may be postponed at the request of the worker to allow a build up to three (3) periods, when the purpose of such accumulation is convenient for the applicant.

Article 230. The time in which the employee must take annual leave shall be determined by agreement between the employee and the employer. If you do not reach an agreement, the Labour Inspector will make the determination. Annual leave can not be postponed beyond six (6) months from the date of his birth right, except in the case of cumulation provided for in the preceding article. Workers with family responsibilities take precedence to make your holiday match those of their children, according to the school calendar.

Article 231. During the holidays you can not understand the term of notice or the days when the worker is incapacitated for work.

bibliography:

http://www.tsj.gov.ve/legislacion/lot.html





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Legal Aspects Relating to Pay



WAGES POSE ONE OF THE MOST COMPLEX CONCEPT OF WAGE TRNSACCIONES

Joint economic perceptions of workers in cash or in kind received for the provision of employment services for others, and allowance for the actual work, whatever
BY ARTICLE 133 of the Labour Act
wages means remuneration, benefit or advantage, whatever their denomination or calculated, capable of being expressed in cash, which corresponds to the worker for the provision of service and, among Others include commissions, bonuses, gratuities, benefits or participation in profits, bonuses, vacation bonus, and surcharges for public holidays, overtime or night work, food and housing. FEATURES
WAGE
1. Commutative : is received in exchange for work performed
2. Subordinated : is necessary that the worker is under the orders of the employer
3. Available: the employee may freely dispose of their wages
4. Proportional : will be received by those workers in proportion to their work (Performance time and conditions
5. Journal: regularly and is perceived permanence
6. Individual ; should be paid to those providing the service
7. can budget. must present an economic advantage and be evaluated in the form of money

Wage Classes
According to Labour Act

can stipulate wage per unit time per unit force, by the piece or, or by task.
Article 140 means that the wage has been stipulated per unit time, when taking into account the work done in a certain period, without using as much the result of it.
means thirtieth daily wage of remuneration received in a month. Hour wage means the rate obtained by dividing the daily wage by the number of hours of the day.
Article 141. is understood that the salary has been provided by work unit, by the piece or when you take into account the work done by the worker, not used as a measure the time taken to execute it.
Article 142. is understood that the salary has been provided by task , when taking into account the duration of labor, but with the obligation to provide specific performance within the day.
Article 143. When wages have been stipulated by unit of work, by the piece or by task or commission, the employer must state how to calculate it, on posters to be fixed in a clearly visible inside the company, without prejudice to can do well by giving written notification to each of the workers and the relevant union.

normal salary
For the purposes of this Act is meant by normal salary the remuneration earned by the employee on a regular and continuous service delivery. Are therefore excluded from the same perceptions of an accidental, arising from the provision of age and that the law considers that non-wage character

direct salary
direct wages means all remuneration received that solely as consideration for a service performed in the position held


indirect salary is the result of the clauses in the collective agreement and plan of services and benefits offered by the organization

is also important to remember the basics of the length of the workday
As a concept of working time, day shift, night work and overtime is recommended based on
Labour Act Article 189. Means the working day during which the worker is available to the employer and can not freely dispose of their business and their movements.
Article 195. Except as otherwise provided in this Act, the day shift may not exceed eight (8) hours per day, or forty-four (44) week, the night shift may not exceed seven (7) hours a day or forty ( 40) weekly; and mixed day shall not exceed seven and a half (7 1 / 2) hours per day, or forty-two (42) per week. It is considered as the accomplished daytime between 5:00 am and 7:00 pm
night shift is considered as the accomplished between 7:00 pm and 5:00 am is considered mixed day which includes periods of work day and night. When mixed day has a night time more than four (4) hours it is considered a night shift.
Article 207. Normal working hours may be extended to provide service in overtime by permission of the Labour Inspector. The duration of overtime work shall be subject to the following limitations:
a) The actual working hours, including overtime, shall not exceed ten (10) hours per day except in cases provided for by Chapter II of this Title, and
b) No employee may work more than ten (10) hours of overtime per week, or more than one hundred (100) hours of overtime per year.

Atypical Efficiency Wage
constitutes a payment method where established when the contract of employment that reflect the amount established which will be the basis for the calculation of social benefits but the employee actually receive a higher percentage than this by way atypical efficiency which should be agreed at the time of start of employment.

Terms of wage payment
1. should be made by cash
2. must be in agreement within a fortnight or month elapsed
3. The transaction must be directly
4. Le payment of wages must be made during the work day does not occupy other spaces of time for it
5. must make payment in the workplace or in a place for it, you can not make payment in nightclubs or similar except that it is a company working in that environment

CONSIDERATIONS ESPECALES
* THE PER DIEM SALARY IS NOT AS
CONSOIDERAN * REMUNERATION FOR EXPENSES OF VEHICLE AS LONG AS THE MONEY IS GIVEN TO TRABAJODOR FREE SO BE CONSIDERED PART OF SALARY
* SERVICE CHARGE AND TIPS BE CONSIDERED AS PART OF SALARY

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Wage Legal Issues Concerning Social Security

ORGANIC LAW SOCIAL SECURITY CONCEPT


The International Labour Organization (ILO), in a paper published in 1991 called "Administration of Social Security" Social Security defined as: "The protection which society provides for its members, through a series of public measures against economic and social deprivation which otherwise, would cause the disappearance or a sharp reduction in income due to sickness, maternity, injury, or illness ...
seen as a response to the employee by the employer which is expressed through-care medical services

IVSS
CONCEPT
The Venezuelan Institute of Insurance Social is a public institution whose raison d'etre is to protect Social Security beneficiaries in all the contingencies of maternity, old age, survivors, sickness, accident, disability, death, retirement, severance or layoff, timely and quality of excellence in service, in response to the legal framework, under the inspiration of social justice and equity, ensuring compliance with the principles and norms of social security to all inhabitants of the country, in a timely manner excellence in quality of services provided.


OBJECTIVES OF THE SOCIAL SECURITY
- Implementing the scheme Social Security at the national level.
- Provide protection to employees and workers, to the contingencies of old age, disability, layoff survivor and, likewise, financial assistance in cases of temporary disability, marriage and funeral.
- To establish and regulate the processes inherent to the Registration and Information Service of the Comprehensive Social Security System.
- Provide preventive and curative medical care for all Venezuelans.
- Develop necessary mechanisms to guarantee the provision of medical services in consonant structures and adequate resourcing.
- Establish Process Validation and Collection of Financial Resources the Comprehensive Social Security System and its distribution to the respective sub


PRINCIPLES OF SOCIAL SECURITY IS

1. UNIVERSALITY co Corresponding to cover benefits to all appropriate persons
2. SOLIDARITY That represents an alternative response to the need for medical care services by the insured
3. BE INTEGRAL In response to the need to cover all the requirements of belonging to the system
4. UNIT which establishes parameters for various entities to work a common goal
5. BE PARTICIPATORY As the need for the system to work under the management of all information from any group
6. Eigenfunctions The obligation to comply with all functions under one administrative and financial
7. BE EFFICIENT The discovery and implementation of all activities properly


SOCIAL SECURITY SUBSYSTEMS

1. pension system New Pension System protects the insured against old age and invalidity and death. The protection is done through the provision of financial benefits periodic calls pensions, which are paid directly to the member by the AFP or a life insurance company, or the components of the family, if he dies. Pensions are adjusted monthly according to the variation in the Consumer Price Index and, therefore, are protected from inflation.

2. housing and habitat system is a system that responds to its members with support for the acquisition of adequate housing finance services including the same in search of a better quality of life

3. health system for all members is the provision of services when a disease which can be addressed through financing by the system service

4. lockout system its purpose is to assist the member when completed an employment relationship and become unemployed through the provision of money