Base Legal Numeral 11 Del Art.43 De La Lct

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  • Post category:دسته‌بندی نشده

For the purposes of Article 7(1) of the LCT, non-residents qualified as residents are required to comply with the obligations laid down by law, for this purpose they must register with the tax authorities, which may verify the duration of one hundred and eighty (180) days in Germany by means of a migration certificate issued by the competent authority; If they do not, they can be registered ex officio and their tax obligations will be paid according to the information received from the tax administration. The liquidation notified to the resident omission will prove the contrary in accordance with the Tax Code. Capital gains and capital gains do not have a specific tax period, since at the time of their receipt they are taxed at the rate of their revenue on the basis of Article 87 of this Law with the final amounts of withholding tax, unless the tax authorities authorise them, at the request of the taxpayer, to offset losses on capital gains incurred during the same tax period. in accordance with article 86 of this Act. 2.La declaration and the monthly payment shall be made in accordance with paragraph 1 of this Article, less weekly advances on behalf of the monthly IECC, which shall be submitted no later than the fifth calendar day following the tax period; and e. The amount of rebates, rebates and premiums that meet the requirements set out in this Regulation shall not form part of the tax base, with the exception of premiums equivalent to five per cent (5%) in accordance with section 163 of the CTA; and 3. With regard to paragraph 3, any remuneration for income from work, with the exception of daily subsistence allowances paid to non-resident taxpayers, shall be subject to the final deduction of twenty per cent (20 per cent) from the gross amounts paid, without deduction; and the employee must reliably notify the employer of her pregnancy by presenting a medical certificate indicating the expected date of delivery or request an examination by the employer. The worker shall keep her employment for the periods indicated and shall receive the allowances granted to her by the social security systems, which guarantee her the receipt of an amount equal to the remuneration corresponding to the period of the public holiday, in accordance with the requirements and other requirements laid down in the respective regulations. 2. With regard to paragraph 2, exempt entities which receive income from remunerated economic activities involving competition in the goods and services market shall declare and pay the corresponding monthly advance and annual IR on that income. 3.

For the purposes of paragraph 3, investors shall submit their investment projects to the MHCP, which shall process them as part of the maturity fee. Once the applicants have submitted the complete file, the decision is rendered within a maximum period of sixty (60) working days and determines the maturity period of the investment, indicating the date from which the maturity period is calculated; 2. As regards paragraph 2, the derogation from the final minimum payment shall apply to taxable persons involved in the distribution of electricity. When carrying out other activities at uncontrolled or regulated prices, they shall declare, regulate and pay for those activities the appropriate rate of the final minimum payment on gross income in accordance with sections 61 and 63 of the CTA. For the purposes of Article 12(2) of the LCT, allowances based on the cost-of-living index paid by the State to its representatives, officials or employees of MINREX in the foreign service shall be excluded. 3.No Notwithstanding the provisions of paragraphs 1 and 2, a person other than an independent representative, acting on behalf of a non-resident taxpayer, shall be deemed to have a permanent establishment in Nicaragua for the activities he carries on for the company, in the case of: (b) the remuneration was determined per day or per hour; The amount corresponding to the employee`s receipt on the eve of the date on which he begins to benefit from it is paid for each day of leave, taking into account for this purpose the remuneration that must be paid in accordance with legal or contractual standards or agreed standards, whichever is higher.