UNIQUE TRIBUTE
Created for those establishments or small businesses that do not count on too many income. It burdens the originating income of the accomplishment of commercial, industrial activities or of services that are not of personal character. Their contributors are excluded from the Tax the Added Value and from the Income Tax.
The unipersonal companies are contributors of the Unique Tribute whose gross income in previous the civil year (January to December) are not mayores to G.45.026.223.- (amount updated annually in function to the variation of the Indice of Costs to the Consumer).
Form of Calculation:
It has as tax basis the Presumed Entrance or the Real Entrance, of between both the one that will be greater.
Presumed entrance, is the entrance that suppose it obtained the company in the year. It is determined adding the annual values corresponding to the following concepts: Pays and wages, rents paid for the development of the activity, expenses of water, light, telephone, purchases of merchandises, raw materials, combustible, expenses of transfer, acquisitions and expenses (excluded the financial expenses); it is considered in addition as presumed utility 30% on the total of merchandise purchases and materials for the production.
Real entrance, is what declares like total entrance in the year by the accomplishment of the economic activity.
The applicable rate on the greater amount (between the real entrance and the presumed one) is of 4%, of the resulting amount is deduced 50% of the total of IVA paid during the exercise, 50% rest is added to sumatoria of presumed entrance. In order to deduce the IVA, the invoices they must have the RUC of the supplier.
The company will have to emit ticket of sale of the Unique Tribute (preprinted according to the established thing in Law 125/91) by each sale that makes; and to register its purchases and sales in the book of the Unique Tribute that can be acquired in bookstores.
Used Form:
Form 804 of the SSET (Sub Secretaria de Estado de Tributacion). In order to maintain the use of the RUC, the form it must be presented/displayed even though do not obtain income.
Expiration:
Period of liquidation and payment: Annual
In agreement with the completion of the RUC:
- 0-9 fifth working day of March
- A-J sixth working day of March
- K-Q seventh working day of March
- R-Z eighth working day of March
The qualified banks to receive the payment of taxes are: National Bank of Promotion, Citibank, Bank of Parana, or in the regional agencies of the Subsecretaria de Estado de Tributacion.
