The latest reform of the Tax Code (TOC) other than to reiterate the nature of UT as a homogeneous, indicating that in the case of taxes to be settled on an annual basis, the applicable UT will be in effect for at least 183 continuous days of his term and for taxes to be settled for periods other than annual UT applicable will be in effect for the beginning of the period.
Several problems have led to the introduction of the UT of homogeneous measure for fiscal and social, some of which are: i) The scope of monetary aggregates may be modified through the mechanism for adjusting the UT, Another problem regards (ii) to manipulation at the time entry into force of RESET VALUE UT, which we refer to today.
manipulation is that legal mandate and in deference to their objective nature, the UT must be adjusted each calendar year based on information produced by the Central Bank of Venezuela (BCV), inside the 15 days of February each year. Thus we have for example, the recent Administrative Order No. SNAT/2011/0009, issued by the SENIAT and published in the GO # 39,623 on February 24 UT RESET THE SIXTY-FIVE BOLIVARES (Bs.65, 00) to SEVENTY SIX BOLIVARES (Bs 76.00), which represents an increase of seventeen percent (17%) However, according to the Central Bank inflation of 2010 was COMA TWENTY TWO percent (27.2%), for which the UT must be rejustada 83.00 Bs 76.00 Bs and not obviously underestimated true measure of the UT; It must be noted that in the past these have also been underestimates.
To illustrate, suppose a taxpayer (legal persons domiciled in Venezuela), the exercise coincided with the calendar year. At the end of 2011 the series of Bs 76.00 UT in the declaration of the tax authorities, although in reality the value of this should be 83.00 Bs, this is a disproportion that distorts the words of the sections of the corporate rate (Article 52 LISLR: fare consists of 3 sections, where the first gravel UT enrichments up to 2,000 with 15%, the second with 22% and the last from 3,000 UT 34%) so that if the taxpayer earns Bs 304,000.00 enrichment by dividing the value of Bs 76.00 UT taxed more enrichment with the highest rate of 34%, ie pay 63,840.00 Bs tax instead to apply the value of proper UT (83.00 Bs), taxed less enrichment with the highest rate, ie 61,845.00 pay Bs. This is an excess of tax Bs.1.995.
The underestimate the true extent of the UT, involving a violation of tax law and the guarantee of the right to contribute according to ability to pay. In fact the "(...) an objective and simple application of arithmetic (...)" that signals the TOC in the third paragraph of Article 3 of the UT, the power of government to calculate the value in question is strictly regulated and non-stop margin for implementation. His performance is perfectly targeted and limited.
Now, observe the effect from the point of view of a worker who is entitled to charge for ticket basket (Bono supply) the amount of Bs 16.25 per day, which is the equivalent of applying the 25% of the value of old Buenos 65.00 UT, with the new UT happen to Bs 19.00 per day, which is equivalent to an increase of 17% However, if we use the UT to the worker Bs 83.00 charge for the same concept of Bs 21.00.
In addition, this underestimate harms both workers Cart devegan ticket - that in Venezuela there are many ", and to taxpayers of taxes and contributions, while favoring the offenders pay their fines to a UT underestimated.
IMHO it is advisable to create a duality of value to the UT, A having a value equal to the total adjustment for inflation, ie 83.00 Bs which would be used for payment fines and benets of the social rights of citizens and another to tinkering, such as the recently approved Bs 76.00 for payment of taxes and other contributions.
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