Taxable Considerations

Taxable Considerations

Temporality of the Taxable Facts in the matter of Tax to the Added Value Previous Considerations: It does not try the present work, to constitute itself in a basic study of the norm that it establishes and it regulates the Temporality of the taxable Facts in the matter of the Tax to the Added Value; a little constitutes in himself a representation more graph and condensed than it serves as guide so that the reader is located of a simple way within the legal context. It is possible to emphasize that the native legislator, according to whom subscribes, makes to a side the reality of the form in which they operate the majority of the Pyme" s as far as its commercial relations protected in the mercantile customs, which makes difficult in many cases of determining the moment in what the tributary obligation arises, making reservation, of course, of the originated one by the emission of the commercial invoice. The endless number of vaguenesses cannot be left to a side, vaguenesses and ambiguities that abound in the legislation mother country that regulates the matter, and of which it has been said much and written, he is urgent to do mention to the expression " Authorization of the emission Order of Pago" that it determines, according to our norm, the sprouting of the tributary obligation, in the negotiations with the Beings of the State. The temporality talks about the moment at which it is understood happened the taxable fact and consequently born the tributary obligation. In general terms four great taxable generating groups of the fact in the matter of IVA are clear in our legislation, these are, the Movable Disposition of property, the Benefit of Services (He includes the originating services of the outside), the definitive import of personal property and the exports of personal property and services, this as far as the activity on which 1 falls the tax, nevertheless is necessary to indicate that the Law makes one second distinction, and goes referred to the budget that defines the sprouting of the Tributary Obligation in relation to the organ or percipient being of Or or the Service, thus a differentiation exists as soon as if the percipient service or or being is an organism public, or if he is a deprived being, in the first of the cases, problem, to in spite of vaguenesses of the norm, is of smaller relevance, in relation of course, to the topic that to us the Determination of the moment in that occupies, that is to say the Tributary obligation is born, without considering the anticipated implications, of economic nature, tax affairs lawyers, or of strict legal order as well as exceptions, and the reason of being is that the norm in principle defines a unique moment for the birth of the obligation, that is to say: " the authorization of the order of pago" , thus it is manifest in the 13 Art. .

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