Technical Articles
Technical Articles
Francisco Villalobos produced the below articles downloadable in PDF for the purpose of a tax download resource.
The period for claims information expires on November 30 and not 15, in response to the consultation of a kind reader. Recall that d 151 is the statement in which he reported customers, suppliers and specific items. Within the specific expenses are rent, professional services, fees and interest. This statement as we know, is very important and basically involves taking almost ready to prepare the accounts turn the statement of income. We think it important to tell what would happen if you do not submit returns. The first is where the penalty of Article 83 of the Code of Tax Procedures and Standards, with a penalty of two base salary and then it would be for this year of 421,200 colones. Hopefully this penalty applies to the 80% reduction in the amount of the penalty for a total of 88,240 that would be what would have to pay if we forget declare price of forgetfulness or lack of care. Another negative consequence is that by not declaring an objective criterion is met to be eligible for an audit that is what we all want to avoid. That is not to present the 151 d seems to manage with drinks. There are high probabilities of crashing against a post, correct image of what it means to be audited by Tax. Then there are a couple of common mistakes in the collective unconscious of the information on this: considering that the amounts that are reported to include the sales tax, and believes that something is not reported is not deductible. Eye. Wrote Manuel Calderon, manager of accounting firm, on this subject: “It will be recalled that the briefing should be done D.151 distinction between payments for general services and payments for professional services, under the Tax Administration is particularly interested in identifying those professionals and technicians who do not declare, as to do otherwise could be applied presumptive net income provided for in Article 13 of the LISR “So in the statement of income tax is Category opened in box 27 of the declaration, to enable the cross emerged from the comparison with the D.151 form. What this implies is the eventual emergence of previous determinations, known as statements shade, where the administration claims that the taxpayer has income that allegedly omitted but another witness said that he has paid. This is why so many accountants are greeted in a friendly this time, exchanging information about their customers on the customers of its competitors, as when one was exchanged postcards in an album.
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