Examples of Tax Statute in a sentence
Whereby rates are established and article 524 of the Tax Statute, which along with Decree 2098 of 1986 establish stamp duty.
In accordance with article 290 of Law 1819 of 2016, the presumptive income surplus and minimal base surplus generated before 2017 on income tax and CREE that have not been offset, are subject for offsetting to the application of a formula contained in said article and subject to the term established in article 189 of the Tax Statute.
Therefore, those taxpayers with gross assets minus debts, whose value exceeds $1,000, should determine their tax under the conditions established in the tax regulations.According to the provisions of Article 6 of Law 1739 of 2014, and additionally, Article 297-2 of the Tax Statute, the accrual of wealth tax will take place on January 1st of the years 2015, 2016, and 2017, and may be allocated to capital reserves without affecting net income, in accordance with Article 10 of the same law.
Based on article 594-2 of the Tax Statute that indicates that tax obligations presented by those not obliged to declare do not produce legal effects, claims for payment of what is not due are advanced, and $9.866 is pending resolution, value classified as non-current asset since its resolution is expected in a term exceeding twelve months from the date of this report.
In case of business travels within Austria on behalf of the employer the employee shall be entitled to daily allowances and accommodation allowances pursuant to Section 26 Paragraph 4 of the Income Tax Statute in the applicable version.