PUBLIC SHOWS TAX
By: Attorney Eduardo Lara Salazar
pointed out in a series of articles that I wrote called "Municipality and Taxation" and "Venezuelan Tax System", different rentier classes are there in the Municipality for the proper performance of its multiple responsibilities.
In this regard, following the classic triad on the classification of taxes in Venezuela, as with national and state level, municipalities are responsible for taxes: taxation mode characterized by the imposition on taxpayers (taxpayers, managers) in a coercive manner, without consideration or return by the offender (municipality) to pay.
who now occupies these lines is called the Public Entertainments Tax (ISEP), maintains close relationships with the cultural, educational and recreational communities, since such powers are concurrent with the other territorial levels Public Power, safeguarding concerning protection of the rights of children and adolescents, content rating, among others, as are governed by other policy instruments such as Organic Law for the Protection of the Rights of Children and Adolescents (LOPNA, 2007), the Law on Responsibility in Radio and Television (Ley SPRING, 2010) or the Telecommunications Law (2010), however, ISEP is conceived within those belonging to the primary power to the municipalities, since the Constitution of the Bolivarian Republic of Venezuela (1999), as well as planned, so you do not have to share it with any authority.
For its part, the Organic Law of Municipal Public Power (2010) is developed in two articles, leaving the local legislature through its regulation and Ordinance implementation, execution being endorsed by this instrument in the hands of the Mayor, as part of the Local Finance, as is ordinary income.
Since it is a tribute to the Ordinance shall fix their respective entry into force, being necessary to remember that in the absence of express reference, shall apply upon the expiry of the next sixty (60) calendar days of its publication in the Gazette Municipal.
addition, the City Council, must comply with the constitutional provisions for any tax: protection of the economy, raising the standard of living of the population, not confiscatory, progressive, fair distribution, among others.
ISEP levied on the purchase of any ticket, ticket, or similar instrument causing the right to attend a show in public or in rooms open to the public.
Your payment will be the responsibility of the purchaser of any means or instruments described above at the time of acquisition.
The norm of the respective ordinance regulating the ISEP may provide the natural or legal person who presents the show as an agent of perception, in order to facilitate their collection and management.
doctrine has classified as follows:
• Local Tax, for the reasons stated above and only applicable in the jurisdiction of each municipality according to its regulation by ordinance.
• Does not take into account the economic capacity of the taxpayer.
• It does not take into account the taxpayer's personal capacity.
• Instant, as it is paid at time of ticket purchase, ticket or any other instrument.
The ordinance may establish exemptions or exemptions. In these cases you must follow the general guidelines referred to the Tax Code (2001), defined as the total or partial exemption from payment of tax liability, with its origin at the head of the Board or local law, respectively.
style usually can be ordered in cases of events with charitable, educational or other, must show the circumstances in each case.
Other times it requires compliance with specific formal duties, such as the registration records maintained by the administration, produce documents, communicate changes in the situation, others.
Like all taxes must be submitted to the COT guidelines on prescriptions.
As for inspections or audits, ordinances, rules often refer to TOC, can make the Municipal Tax Administration jointly or in coordination with other tax administrations, either National or State.
reader is suggested to take a look at the articles that I wrote above in addition to those named, called "From the Municipal Finance," Municipal and Budget "," municipal property "," Municipal and Public Utilities I and II”; que se encuentran publicados en el Blog eduardolarasalazarabogado.blogspot.com o en www.tecnoiuris.com (Pódium Jurídico Derecho Municipal o Grupo de Derecho Municipal Venezuela); para tener mayor información sobre lo aquí tratado.
En otra oportunidad se tocarán otros tópicos relacionados con el tema.
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