Abroad, speaking of ancient history in Egypt, Greece and Rome. It mentions the hundredth venalium rerum, applied to Rome by Augustus. In France during the Middle Ages ruled a similar tribute, called " Maltot " which was forerunner of the "sales tax" English, implemented by Alfonso XI in 1342.
During the First World War began to meet and expand the sales tax. First settled in Germany and then went to France to continue its expansion in other European countries.
The Value Added Tax (VAT) has its origin in the Treaty of Rome European Economic Community. When establishing the need for the creation of the Common Market, it was necessary that a system of taxation between those six countries that took the kickoff of this market, enabling the free movement of goods. Ie that the goods are transferred from one country to another without the distortions that cause the problems of customs tax.
For this reason, establishing in 1962, a Expert Committee consisting of the six countries that formed the Common Market (France, Holland, Belgium, Luxembourg, Italy and Germany), five years later (1967), produced what became known as Newmark Report, point reference for all who study the issue of VAT. Today, the VAT tax is one of the star, if you want to call it. It is the taxes that support those who consider themselves modern and latest fashions in tax matters.
Only three years later, the VAT came to America, and so countries: Colombia, Ecuador, Bolivia, Chile, Mexico, Peru, Brazil, Argentina and Uruguay, sanctioned by their respective laws, all within the decade of the seventies (1970).
Venezuela on the other hand, in 1989 enters a process of tax reform. commitments acquired in 1992 with the World Bank and the Inter-American Development Bank. projects arise Collection Improvement and Modernization and strengthening of customs supported by a new tax design that attempts to transform the tax, leading to VAT, implemented according to GO on 24/09/1993 33,304 under the government Ramon J. Velásquez, formed with purpose of completing the constitutional period 1989-1994, who was appointed President of the Republic by electing members of the former National Congress, which in turn at the request of the former Supreme Court suspended the President Pérez, elected by universal suffrage , direct and secret of his second term on 20/05/1993 to be submitted to a judicial process.
Subsequently, 27/05/1994 and under the leadership of Dr. Rafael Caldera, this tax became "tax on luxury goods and wholesale" ICSVM; 05/05/1999 Until again resume the name of VAT, this time under the government of President Chavez, with subsequent reforms led to the current law under Decree with Force of Law No. 5212 dated 26/02/2007.
tribute is both the star, which only in 2010, according to the SENIAT, VAT accounted for the amount of Bs 45.6 billion, the total of 102 billion Bolivars collected.
0 comments:
Post a Comment