Procedures of application of the tributes (II) |
1. Procedures of tax audit and control.
2. Verification of data
3. Limited tax audits
4. Control of values. |
Procedures of application of the tributes (IV) |
1. Payments periods
2. Forms and ways of payments
3. Terms and conditions
4. Possibility of a deferral |
Procedures to review of the acts of the administration tributary |
1. Special procedures of review and procedures of review by means of resource.
2. Ordinary appeal: recurso de reposición
3. Specializated Courts: Reclamación Económico-Administrativa
4. Extraordinary procedures to review resolutions |
Corporation Income Tax |
1. Taxpayers and tax residence.
2. Taxable events
3. Tax base: general regime and special ones
4. Deductions and allowances |
Regional taxes |
1. Inheritance and gift tax
2. Net wealth tax.
3. Other taxes |
Value Added Tax |
1. Value Added Tax. Concept of entrepreneur or professional and delimitation of the taxpayer. Tax base
2. Special taxes:
3. Customs |