Official Gazette

For the purposes of reporting referred to this section, taxpayers benefiting from the facility of self check-in, must submit data on their operations under the program auto bill prepared by the SAT, they will be available on the website of the SAT and the ALAC, to which one must go useful floppy disks featuring five 3.5 “double sided high density. The non-presentation of the notice and information the deadlines outlined above, this facility has no effect. 2.5.3. For the purposes of Articles 29 and 29-A of the CFF, taxpayers who have chosen to check the purchases in terms of the provisions in the rules above, in the case of purchases made to the persons referred to in Rule 2.5.1., fractions II and III shall retain and 5% of the total amount of business done by way of ISR, which must be found out together with his declaration of interim payment for the period in which this transaction takes place. Similarly, taxpayers must provide proof of the amount withheld.

The amounts withheld taxpayers in the foregoing paragraph shall find the concept identified as “other income tax withholding” in the electronic application concerned. “With respect to the Business Tax Act rate nica, provides in Article Thirteenth Transient as follows: “For the purposes of Article 6. Section IV of this Act, during fiscal year 2008, the acquisition of goods referred to Rule 2.5.1 of the Fiscal Miscellany Resolution published in the Official Gazette on April 25, 2007, be recognizable in the same terms set out therein, as well as in rules 2.5.2 and 2.5.3 of the Resolution provided that it is the first sale made by individuals involved in the activities mentioned in the said Rule 2.5.1. “And last but not least, Facilities Management Resolution 2008 provided for in Rule 1.19. The natural or legal persons taxpayers who purchase products that are exempt from payment of Income Tax and the Flat Tax, dedicated exclusively to agriculture, forestry, livestock or fisheries, for the purposes of the Income Tax Law and Article 6, Section IV of the Flat Tax Act, will see these acquisitions using the rules set out in 2.5.1. 2.5.2. and 2.5.3. FAR, provided that it is the first sale made by individuals dedicated to the activities identified in Section I of that rule 2.5.1 and meet the requirements of these rules and the Transitional Article Thirteenth of the Flat Tax Act.

What if the purchase exceeds the amount of $ 2,000.00, I have to pay by check nominative? In Rule 1.10. In Resolution Facilities Management 2008, states: “persons or entities making payments to taxpayers engaged exclusively in agricultural activities, forestry, farming or fishing, an amount not to exceed $ 30,000.00 to the same person in one calendar month will be relieved of conducting the nominative of the taxpayer by check, credit card, debit card or services, or through electronic purses for that purpose authorize the SAT. In conclusion, an option to deduct purchases of goods made with fishermen is through self-billing and that the payment made in cash must not be omitted.