Sample Wording For Walima Invitation

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.