Referring to the measures currently used by the Municipal Tax Administration for the assessment and collection of Tax on Economic Activities (IAE), national doctrine covers subjects such as: TAX MEASURES expropriatory, within which it highlight " The Value of transactions as VAT base, a temptation Municipal Administrations," that I bring it up, as on many occasions I reported that some of them require not only the VAT returns when a taxpayer makes its income tax return, but use it as a tax base for economic activities directly, in spite of charges that are treated different .
regard is must also highlight the marked difference in the territory of both taxes. VAT is a tax; i) indirect consumption, ii) multistage structure, iii) non-cumulative and iv) governed by the principle of neutrality. Indirect it is levied on total value of the transaction, but does not detect the taxpayer's economic capacity and takes no account of their subjective or economic conditions; is pluirifásico suspicion because all phases of the economic process and is intended to tax on a non-cumulative value that is added in each of them through the clash between debits and credits and also mandates the transfer of tax paid at each stage, and is of the essence of neutrality in the treatment of all economic transactions, so including in principle not only operations, but all fees paid by consumers or purchasers of goods and services, concept Price, remuneration and fees, with exceptions provided for by law.
Instead, the IAE has a different nature, it is a tribute today has characteristics of a direct tax, and that its regulation takes into account the subjective conditions of the taxpayers through socioeconomic standards, this is usually the various codes that are classified business ( by the way, I invite you to review the new appraisals of their activities in the new ordinance this tribute) ; no multistage structure, not intended taxing only the value added at each stage, has no compulsory translation expresses the taxes paid by the taxpayer in each phase, and allows the deduction of taxes paid in the previous phase of the marketing chain, lacks neutrality and universal VAT, it is only levied on industrial, trade and services (commercial in nature), with different tax rates and numerous exclusions in the tax base (Verbigracia: Sale of Fixed Assets).
SANTOS Gabriela RUAN, notes that the indirect nature of VAT and translational character and bankable permit the view that the taxpayer hammered by the charge can pass it and move so the financial burden of the tax burden to taxpayers and consumers that follow in the chain, thus being undermined economic effects inherent in the tax burden. While in the IAE, the incidence of tax the taxpayer would focus on hammered, who could not pass on the tax and deduct the taxes paid by its suppliers, why would undoubtedly effective and addressed to the taxpayer's economic assessment.
In sum, in spite of the temptation of Administration Municipal IAE used as the basis of VAT returns, they are not per se , the ideal instrument for the determination of the tax, which is why I urge you to review the warrant in accordance with the Organic Law of Power Effective public for a correct determination of tax.
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