Trek Wsd Vs Specialized Dolce

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).