Régimen de incorporación fiscal
DOI:
https://doi.org/10.36796/biolex.v15i0.47Keywords:
TaxesAbstract
The document explains the Tax Incorporation Regime (RIF) which according to the SAT aims to bring together in a single body to taxpayers with related characteristics with the objective that after a certain period will be incorporated into the general scheme of the Income Tax Act, and concluded that "who designed the RIF, extinguished the (REPECOS) "human" problem, but affecting to the really small taxpayer that at the end......it will mean ... higher expenditure more than economic benefit to the SAT.
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MARGAIN MANAUTOU Emilio, Régimen de Incorporación Fiscal en Boletín Jurídico Año 38 numero 455 Despacho Emilio Margáin y Asociados enero 2016
LEGISLACION
Ley del Impuesto sobre la Renta, 1o. de enero de 2014.
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