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the taxability OF ADVANCES RECEIVED ON ACCOUNT OF FUTURE SALES INCOME TAX (Income Tax) ADMINISTRATIVE PROCEDURE

Articles 5 and 16 of the Income Tax Act in force, provides: "Article 3 .- The income derived from (...) the alienation of immovable property and casualty earnings, shall be considered available in the time they are paid (...) "" Article 14 .- The total gross income of the taxpayer, referred to Article 7 of the Act, shall constituted by the amount of sales of goods and services in general, (...) "

enrichments was inferred from the alienation of immovable property, shall be considered available when they are actually paid, since the sale is a contract whereby the seller agrees to transfer ownership of a thing and the buyer to pay the price.

Now, what would be the time of the taxability of a taxpayer's Income Tax, which is dedicated to the purchase and sale real estate, and occasionally receives amounts of money as deposit as collateral paid on an interim basis by prospective buyers, considering that could be refunded not materialize the final sale?

In principle, the conclusion of a contract subject to conditions and uncertain future does not imply automatic transmission and full ownership of the property subject to sale.

As well, ill be considered earned income under this scheme as taxable taxable income subject to payment of Income Tax, as there are of finality; situation similar to the case provided for in Article 23, Paragraph Fifth of the Income Tax Act, which reads as follows:
"Article 23 .- For the purposes of Article 21 shall be considered made in the country: (...)
Paragraph five. In the case of construction works to take place in a period exceeding one (1) year, the cost will be applicable for the portion of the work built by the contractor in each year.
If the duration of the construction of the work was more than one (1) year, and implements a period of two (2) years, the costs, like income, may be declared in full in year in which construction is complete. "

From reading the above article, it is evident that the revenue collected by the taxpayer during a work delay in his execution for over a year and covering two fiscal years, may be held entirely in the fiscal year which ended the work.

Thus in the case referred to by that standard as in the instant case, the income-generating activity (construction of a work and selling a property, respectively) is not executed in a single act or immediately but different times why the legislator provided a unique opportunity to make a statement of Income Tax in the fiscal year in which the taxable event is perfect (when construction is complete) and thus, when the property is actually transferred.

In this regard, the Political Administrative Authority: 2009-0265 dated: 17.3.2010 is the criterion according to which "the payment received on account of future sales, will be taxable at the time to perfect the sale by the transfer of property and payment or credit price cash "for accounting considerations such advances" liabilities "and not" liquid assets "as it would in the case of the transaction.

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Pursuant to Article 49 of the Constitution, administrative and judicial proceedings should be the result of procedure where the parties have adequate opportunity to represent, promote, evacuate and dispute evidence in order to recognize, encourage, or at least not to see injured their legal status.

development sublegal activity of the state which is part of the administrative function, not only must conform to the full implementation of the law, but enforcement is an additional element that strengthens the legal certainty in administrative activity, as is the administrative procedure .

Thus, it is required that every manifestation of administrative authority special effects are consistently in a chain linker through which it reaches its object, that is, the requirement to satisfy an immediate and direct the public interest, not to mention THE DEFENSE OF INDIVIDUALS as axis fundamental legitimacy of the administrative procedure.

It recognizes the solemn nature of the administrative, as a requirement of reasonableness of the rule of law tends to control administrative arbitrariness unilateralism characterized by the formation of will, absence of controversy, reply or argument by the taxpayers of their decisions.

It is evident that under the general heading of due process is the administrative procedure as one of the main tools for lifelong quest for balance in the interaction of the administrative structures of power and individuals, which is presented as an essential instrument warranty or RIGHT TO THE DEFENSE of the people involved in an administrative situation.

means then, that due process stands as the ultimate possibility of security and protection of fundamental rights in a public performance, since it can prevent the arbitrariness of uncertainty management and potential of people with interests in it, permanent exercise of dialectic arguments and evidence, through the necessary presence of the individuals involved on an ongoing basis at all stages of the conduct.

Due process is part of the essence of the rule of law as a legal position of power, but not limited to, the right to be heard before the decision, to participate effectively in the process from inception to termination, and produce evidence, to obtain informed decisions or reasons, to receive notifications with according to law, access to information and documentation on the corresponding action to turn the evidence before the decision, LEGAL ADVICE, and the possibility of trying to impugn mechanisms against administrative acts.

Finally, it is a sum of elements not subject to numerus clausus , looking at their interaction to obtain an administrative action consistent with public needs, without harming the interests discussed individual, providing the guarantees necessary for the protection of fundamental rights within the procedural relation. UNTIL NEXT FRIDAY (...).

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DUE PROCESS AND THE COMPETITION OF ILLEGAL TAX. THE TERRITORY AS

has Article 81 of the Tax Code (TOC): "Where there are two or more illegal tax punishable by fines, apply the ultimate sanction, plus half of any other penalty . (...).

If sanctions are equal, we apply any of them increased by half of the rest. Where there are two or more tax illegal punishable by a pecuniary penalty restricting freedom, closure of establishment or any other sanction that heterogeneity is not accumulated, applied jointly.

Based on the structural autonomy of tax law, which allows content and different structures have the other branches of law, under the conceptual dogma that supports one of them has its own concepts and definitions for certain legal concepts and attention to the device Article 7 of the Penal Code, which provides for implementation of its provisions to other laws regarding penalties handed down, except do not create anything to the contrary, is that competition on tax violations and illegal, different rules apply.

from the exegesis of this rule may be deduced four assumptions or hypotheses, which on this occasion and you will develop a the rest: Situation arising out of or attend two or more tax illegal punishable by a fine.

CASE STUDY: A company selling shoes, sold to Mr. Antol, two pairs of shoes without complying with the formal duty of issuing the invoice. Reported the case on to the SENIAT, it was found that was not registered in the corresponding records (RIF), or has no books and records and special requirements.

no doubt that we are facing a case of overlapping or simultaneous tax offenses, classified as formal illegal TOC and punished as follows: a) failure to billing, as provided in paragraph 2 of article 99, paragraph 1 of Article 101 and in paragraph 2 of Article 145 is punishable in accordance with the provisions of Article 101 with a fine of 1 TU for each bill, left to issue up to a maximum of 200 UT for each period or fiscal year if applicable.

b) FAILURE TO REGISTER IN THE RECORDS REQUIRED BY THE TAX ADMINISTRATION, intended as a formal illegal in paragraph 1 of Article 99, paragraph 1 of Article 100 and paragraph b of paragraph 1 of Article 145 is punishable under the provisions of Article 100 "a fine of 50 UT, which increased by 50 UT for each additional violation up to a maximum of 200 UT.

c) FAILURE TO BRING BOOKS OR RECORDS OR SPECIAL ITEMS, intended as a formal illegal in paragraph 3 of Article 99, paragraph 1 of Article 102 and paragraph a of Article 145 is punishable in accordance with the provisions Article 102 "with a fine of 50 UT, which were increased at 50 UT for each additional violation up to a maximum of 250 UT."

As noted, there is a concurrence of three formal illegal punishable by fines that, as proposed in the case, one is more serious than others. For which reason and virtue of the provisions in the chapeau of Article 81 should apply the ultimate sanction, INCREASED IN THE MIDDLE OF THE OTHER PENALTIES, in the case sub judice would be: because the violation of the invoice is punishable by a fine of 1 UT, failure to enroll in the required records, 50 UT and no take the books and also special with 50 UT, with the most severe penalty the 50 UT, it should be increased by virtue of this rule, expressed in half of the other sanctions, where the sanction (S) shall be applied a: S = 50 UT + (50 UT / 2) + ½ UT, UT 75.5 S = X Bs 65; S = Bs 4907.50. UNTIL NEXT FRIDAY (...).

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CONNECTION FACTOR IN THE MUNICIPAL TAX.

In light of the validity of the MUNICIPAL ORDINANCES on Tax Withholding on Economic Activities, there are many interpretations to them giving their provisions, to claim tax in this way pedestrians providers. An example would be when the tax payers located in the Caroni municipality, retain the tax on companies located in Ciudad Bolivar, who in turn are taxpayers Heres Municipality.

However, it is important to note that, for a taxpayer is subject to the tax on economic activities of industry, trade, or similar services (ex tax on industry and patent trade), a connection must exist between the territory of the municipality oppressor and the factual elements of the tax conditions.

According to the finding of the Administrative Chamber of the Supreme Court of Justice (Exp. 00-1152, June., 22/10, MP. Yolanda Jaimes Guerrero), in these cases must be a nexus between rather than its source and the ability to pay on which the tax will fall.

Consequently, a municipality may be taxed only ACTIVITIES trade or business carried on or from a stable physical HEADQUARTERS LOCATED IN THE TERRITORY of the local community, called a permanent establishment or fixed base, which represents the link between the activities of the taxable person and the territory of that unit as an active subject of the tax liability.

According to the ruling, the tax on economic activities in industry, trade, or similar services, taxes the normal course of industrial, commercial or services that could be linked with the municipality, pursuant to the connecting factors. In the case of industrial and commercial activities, this factor is reduced to the existence of a permanent establishment.

To determine and pay the tax, the tax base calculation is made by the gross income actually received obtained in the exercise of industrial, commercial or economic in nature similar to that developed in the municipality or which by their nature, are considered exercised in such jurisdiction.

specialized Under the doctrine, the characteristics of the tax should be: REAL, PERIODIC AND TERRITORIAL , why companies which have no fixed base or permanent establishment in the City should not be subject to tax withholding Activities Economic. UNTIL THE NEXT FRIDAY.