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
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