TAX TO THE ACTS AND DOCUMENTS
The Tax to the Acts and Documents burdens the following acts and documents:
- Tie acts to the financial intermediation, such as: Granted loans and credits, as well as the prorogations of such on the part of banking and financial organizations; Letters of change, turn, checks of seat to seat, orders of payment, letters of credit and all operation that implies transference of currencies or bottoms to the outside or within the country.
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- Farming product export in natural state.
They are subject to the tax:
The physical people, unipersonal companies, societies with or without legal function and position of agent, public companies, societies of mixed economy and organizations deprived in general when they make the predicted acts.
It acts like Agents of Retention the banking or financial institutions in those acts and taxed contracts related to his activity.
Used forms:
819, Acts and Documents- Agents of Retention Sworn Declaration.
Form of calculation:
Loans in money or species and the granted credits, as well as the prorogations of such on the part of the banking and financial organizations included/understood in the law of Banks and Financiers the rate of 1,74% on the capital plus the interests and commissions will be applied.
Letters of change, turns, checks of seat to seat, orders of payments, letters of credit and, in general, all operation that transference of bottoms within the country implies will apply the rate of the 1,00% on the value of documents.
The letters of change, turns, orders of payments, letters of credit and general, all operation that a transference of bottoms or currencies to the outside implies, the rate of the 1,50% will be applied on the value of documents.
In the product exports in natural state the rate of 12,00% will be applied, on the customs value of the exports.
Terms and expirations
The retention agents must present/display declarations sworn by the following periods:
Of the first a the tenth day of every month.
Of the tenth first to the twentieth day of every month.
Of the twenty first to the last day of every month.
The declarations will go accompanied of the payment within the ten later working days to every period.
