Best Whippings In Mainstream Movies

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