Guia - Deuda Tributaria

 

E      D Tj (K  ]f)

 

3

 

@CH@^HL @CH@^H L DNH TZKJ^TL LAKTKDL

 

 

 

1

LAKTKDL

 

 

ALGTL DNH KA]^NPTL

TZKJ^TL

:

 

^EU DNH DKC DN UNG@KAKNGTL DN HC LJHKFC@KLG TZKJ^TCZKC

 

@CH@^HL DNH ÁGTNZNP



 

 

1

ÁGTNZNP

 

 

Tj L

 

R

 

_(3+  )  3Q   -

1Gù  á  

 

 

05=

 



 

 

1 T j 3==  

 

0

 

@CH@^HL DN HC A^HTC KG@^A]HKAKNGTL A^HTC ]LZ KG@^A]HKAKNGTL

 

1

 

3=%

Tj L

 

P       >= ^EU‛ N  A  K K  >= ^EU ^EU  

 

× P    y  :4== ^EU‛  

 

N  A  K K  :4== ^EU ^EU   N         f  >= ^EU´ y :4== ^EU´

4

 

@CH@^HL DN HC DN^DC TZKJ^TCZKC TZKJ^TCZKC DN^DC TZKJ^TCZKC

>

 

1

 

+

Tj L

 

 

@CH@^HL DNH KA]LZTN C ]CFCZ KA]LZTN C ]CFCZ  

]ãfkgc 3 dn 5

 

1

 

 

Kë

 

+

 

A

 

 

DN^DC TZKJ^TCZKC

 

x

 

^EU DN HC EN@BC DN HKS^KDC@KLG

 

nHncrgkgf y @cpc`ktc`kðg - ^gkdcd dn Fnstkðg Kgtnrkgstktu`klgch

 

]crc bchhcr nh Kaplrtn c ]cfcr cphkqun hcs skfukngtns elrauhcs 9  

TZKJ^TL LAKTKDL (TL) 

3 

 

Nh Trkjutl Lakdl (TL) sn ljngn dn dkvkdkr nh Algtl dnh Kapunstl (AK]), ngtrn hc ^EU  á  .  Pljrn hc jcsn dn ëstn vchlr sn `ch`uhcg nh Kgtnrës (K) y hc Auhtc plr Kg`uaphkakngtl (AK)

D9 AK] 1 Algtl dnh Kapunstl.  ^EU(E. U) 1 Nh vchlr dn hc ^EU dnh dác dnh vng`kakngtl.    

 

KGTNZËP (K) 

: 

Nh Kgtnrës ns nh algtl fngnrcdl plr hls g  dács trcgs`urrkdls dnsdn  á f   eb   bcstc  eb  q. 

D9

 

g

K1TLx_(3+r/05=) 3Q  K1TLx_(3+r -

g1 Dács trcgs`urrkdls ngtrn hc En`bc dn Ung`kakngtl y hc En`bc dn Hkqukdc`kðg.   r1 Tcsc Cguch dn Kgtnrës C`vc dn ]crkdcd Znenrng`kch ( TC]Z) ng ^EU‛s dntnrakgcdc

y pujhk`cdc angsuchangtn plr nh [email protected]. Zkfn ch dác bãjkh cgtnrklr c hc en`bc dn hkqukdc`kðg y ns kg`rnangtcdc ng 0 pugtls.

A^HTCP  ]undng lrdngcrsn dn hc skfukngtn acgnrc9

0 

 

Auhtcs dn kaplsk`kðg dkrn`tc

Auhtcs dn kaplsk`kðg prnvkl prl`nsl

Auhtc Kg`uaphkakngtl (AK) 

Auhtcs Cdakgkstrctkvcs 

AK1 3=% TL 

Auhtc Lakskðg ]cfl (AL]) 

P AK8 >= ® >= ^EU‛ ¶ P AK7:4== ® :4== ^EU‛  ^EU‛  × Pk hc AK sn ng`ungtrc dngtrl dnh rcgfl nstcjhn`kdl plr hny _ >= x :4==Q, hc auhtc gl suern gkgf ugc aldk`c`kðg ¶

×

Ns dn kaplsk`kðg dkrn`tc, sn hkqukdc ng prlelrac.

 

ALZ1 :>== ^EU‛s

 

Ns dn kaplsk`kðg prnvkl prl`nsl Pn rnfkstrc y hkqukdc dn elrac snpcrcdc plr hls sujskstnacs dn UNBÁ@^HLP n KGA^NJHNP. 

y sn kaplgdrã nh vchlr `ch` `ch`uhcdl. uhcdl. ×

AL]1 3==% TL ×

Auhtc Lakskðg Znfkstrl (ALZ) 

P     C. 35>   Hy :4;:.

× Ns

dn kaplsk`kðg prnvkl prl`nsl rnfkstrc y hkqukdc dn elrac snpcrcdc ng nh sujskstnac dn KGA^NJHNP (slhl pcrc Kgaunjhns)  

× Pn

P     C. 350   Hy :4;: 

DN^DC TZKJ^TCZKC (DT)  Hc Dnudc Trkjutcrkc ns kfuch9 ch Tj L

4 

aãs nh Kë y hcs A. A.  

DT1 TZKJ^TL LAKTKDL +KGTNZËP +A^HTCP

 

KA]LZTN C ]CFCZ (K]) 

> 

Nh Kaplrtn c ]cfcr ns kfuch c hc Dnudc Trkjutcrkc auhphk`cdc plr hc ^EU dn hc en`bc dn hkqukdc`kðg.

KA]LZTN C ]CFCZ 1 DT x ^EU EN@BC DN HKS^KDC@KÐG HKS^KDC@KÐG 

]ãfkgc : dn 5

nHncrgkgf y @cpc`ktc`kðg  ^gkdcd dn Fnstkðg Kgtnrkgstktu`klgch

 

Nh Kaplrtn c ]cfcr ns kfuch c hc Dnudc Trkjutcrkc auhphk`cdc plr hc ^EU dn hc en`bc dn hkqukdc`kðg ]crc `ch`uhcr nh Kaplrtn c ]cfcr skfc hls skfukngtns pcsls9 

3 

KA]LZTN C ]CFCZ 1 DT x ^EU EN@BC DN HKS^KDC@KLG DT 1 TZKJ^TL LAKTKDL+KGTNZNP+A^HTCP 

TZKJ^TL LAKTKDL (TL) 

  D  D 

Nh Trkjutl Lakdl sn ljngn dn dkvkdkr nh Algtl dnh Kapunstl, ngtrn hc ^EU dnh dác dnh vng`kakngtl. Pljrn hc jcsn dn ëstn vchlr sn `ch`uhcg nh

AK] 1 Algtl dnh Kapunstl  ^EU EUng`kakngtl 1 ^EU dnh dác dnh vng`kakngtl 

Kgtnrës y hc Auhtc plr Kg`uaphkakngtl.

Ni. Puplgkngdl qun nh Algtl dnh Kapunstl (AK]) ns 334 hc fnsðg c hkqukdcr ns :=30, `lg En`bc dn Ung`kakngtl (EU) 3=/=;/:=34 y En`bc dn Hkqukdc`kðg (EH) ns :6/33/:=:=. ]crc bchhcr nh gn`nsktcals hc ^EU dnh dác dnh vng`kakngtl ns dn`kr hc ^EU  3=/=;/:=34.  3=/=;/:=34.  -

AK].-Nh Algtl dnh Kapunstl ns hc ljhkfc`kðg trkjutcrkc c `cg`nhcr dngtrl dngtrl dnh phczl nstcjhn`kdl p plr lr glrac hnfch ng hc prlelrac hl ng`lgtrcrã ng hc sn``kðg HKS^KDC@KÐG.  

Ljtngfc hc ^EU  dnh dác dnh vng`kakngtl, pundn ng`lgtrcr nstn dctl ng bp9// www.j`j.flj.jl pcrc nh ninaphl hc ^EU ns kfuch c 3,;2>>2. 3,;2>>2.  

TL 1 AK] ^EU(3=/=;/:=34)  

 

Znnaphczcgdl hls vchlrns ng hc elrauhc  

TL 1

TL

334 3,;2>>2

 

Znchkzcgdl hcs lpnrc`klgns crktaë`cs

TL 1

: 

>6,430;>

 

KGTNZËP 

D  D 

Nh Kgtnrës ns nh algtl fn fngnrcdl gnrcdl plr hls g dács trcgs`urrkdls dnsdn nh dác skfukngtn dn hc En`bc dn Ung`kakngtl bcstc hc En`bc dn Hkqukdc`kðg.

K1TL x (3+r (3+r/05=)g 3Q  -

g1 Dács trcgs`urrkdls ngtrn hc En`bc dn Ung`kakngtl y

hc En`bc dn Hkqukdc`kðg 

r1

Tcsc Cguch dn Kgtnrës C`vc dn ]crkdcd Znenrng`kch (TC]Z) ng ^EU‛s dntnrakgcdc y pujhk`cdc angsuchangtn plr nh [email protected]. qun rkfn ch dác bãjkh cgtnrklr c hc en`bc dn hkqukdc`kðg n kg`rnangtcdc ng 0 pugtls.

Ni. Puplgkngdl qun nh Trkjutl Lakdl ( TL) ns >6,430;>, hc fnsðg c hkqukdcr ns :=30, `lg En`bc dn Ung`kakngtl (EU) 3=/=;/:=34 y En`bc dn Hkqukdc`kðg (EH) ns :6/33/:=:=. ]crc bchhcr K  gn`nsktcals ng`lgtrcr r y g.  -

K1TL R_(3+ _(3+rr/05=)g 3Q  -

Znnaphc`n hls vchlrns ng hc elrauhc elrauhc99 

=.332/05=) /05=)::6= 3Q  K1>6,430;> R_(3+ _(3+=.332 -

Znchkzcgdl hcs lpnrc`klgns crktaë`cs.

K150,0;5:2  r.-]crc bchhcr  , ng hcs `lhuagcs DNPDN y BCPTC kdngqun nh pnrkl-

dl ch qun pnrtngn`n hc En`bc dn Hkqukdc`kðg (:6/33/:=:=).  Ch gl nxksr ug pnrkldl pcrc hc en`bc dn hkqukdc`kðg tlacrnals hc uhac tcsc pujhk`cdc plr nh Jcg`l @ngtrch, ns dn`kr 2.2=     kg`rnangtc ng 0 pugtls plr hl tcgtl hc tcsc cphk`cjhn ns 33.2= Ng prlelrac ng`lgtrcrãnstn nh vchlr `lal ng hc sn``kðg T Cj, vchlr sn ng`ungtrc ng plr`ngtcin @  C. (%) pcrc `lgvnrrhl c ug vchlr guaërk`l dkvádchl ngtrn 3==.

133,2/3==   133,2/3==

r1 =,332 

 

g.   ]crc bchhcr g

, ng ugc blic Nx`nh rnchk`n hc rnstc dn en`bcs, Eb  Hq angls Eb  ns U. Ng nstn `csl nh gùanrl dn dács ns ::6=. Ng`ungtrn nstn dctl `lal @  á ng hc sn``kðg @ã  C dn hc prlelrac.  -

]ãfkgc 0 dn 5

nHncrgkgf y @cpc`ktc`kðg  ^gkdcd dn Fnstkðg Kgtnrkgstktu`klgch

 

0 

A^HTCP 

Z A    9 Auhtc plr kg`uaphkakngtl c Dnjnrns Elrachns (AK) (AK)   Hcs  Auhtcs, slg scg`klgns pn`ugkcrkcs prnvkstcs ng nh @ðdkfl Trkjutcrkl qun kaplgn hc CdakgkstrcC)   `kðg Trkjutcrkc Augk`kpch, ng eug`kðg dn hc `lgdu`tc qun bcyc dnalstrcdl nh `lgtrkjuyngtn ng nh Z A     (A C) `uaphkakngtl dn sus ljhkfc`klgns trkjutcrkcs. Hcs auhtcs pundng lrdngcrsn dn hc skfukngtn acgnrc9   * Auhtc Lakskðg ]cfl (AL])  * Auhtc Lakskðg Znfkstrl (ALZ) (ALZ)   Auhtc Kg`uaphkakngtl (AK)  Ns cqunhhc qun nanrfn plr nh kg`uaphkakngtl dnh pcfl dn hc ljhkfc`kðg trkjutcrkc ng phczl. [ elrac pcrtn dn hc Dnudc Trkjutcrkc dn elrac cutlaã`c ch dác skfukngtn dnh vng`kakngtl. Pu kaplrtn sn ljngn `lg hc skfukngtn eðrauhc y rnspntcgdl hls hkaktns aágkal y aãxkal.

AK1 3=% TL  :4== ^EU‛. Dn tch elrac qun 9  Hc Hny :4;: nstcjhn`n ug rcgfl pcrc cphk`cr nstc auhtc qun ns dn á >= ^EU‛ y ãx Z Pk hc auhtc `ch`uhcdc rnsuhtc anglr

Z Pk hc auhtc `ch`uhcdc ns acylr ch

ch vchlr aágkal dnh rcgfl, dnjn tlacr >= ^EU‛ pcrc hc auhtc. 

vchlr aãxkal dnh rcgfl, dnjn tlacr :4== ^EU‛ pcrc hc auhtc.

Z Pk hc auhtc sn ng`ungtrc dngtrl dnh rcgfl nstcjhn`kdl plr hny, hc auh-

tc gl suern gkgfugc aldk`c`kðg y sn kaplgdrã kaplgdrã nh vchlr `ch`uhcdl -

 

elrauhc Ni. Puplgkngdl qun nh Tj L (TL)  >6,430;>, rnnaphc`n hls vchlrns ng hcAK1 3=% TL 3=% (AK1 >6,430;>)   7 AK1 3= x( >6,430;>) Znchkzcgdl hcs lpnrc`klgns crktaë`cs AK1>.6430; 3==  3==  @lal >,6430; 8 >=  AK1>= ^EU‛ -

 

 

 

Auhtcs Cdakgkstrctkvcs 

 UNBÁ@^HLP 

Auhtc Lakskðg ]cfl (AL])  Ns dn kaplsk`kðg prnvkl prl`nsl, sn cphk`c ch `lgtrkjuyngtn qun plr c``kðg u lakskðg  f  f   su ljhkfc`kðg trkjutcrkc. Nh `uãh snrã scg`klgcdl `lg nh `kng plr `kngtl (3==%) dnh Tj L c hc En`bc dn su fngnrc`kðg. AL]1 3==% TL 

H AL]  q  e      D Tj   f   q  . N  j  Ubá  f   A A C K],   f  e    e         .  

]crc ljtngnr nh K  ]f (K]) ng jlhkvkcgls dn hc auhtc, auhphkqun AL](^EU) (:6:) plr hc ^EU Eb 

P f    A C K].  

Hq (:.=4:25)

 

K]1AL]x^EU K]1:6:x:,=4:25  

 

 

P f  e     .

 

>>>,5>6; ch ngtnrl K]1 Zndlgdncgdl acs prðxkal K]1 >>5  >>5 

]ãfkgc 4 dn 5

nHncrgkgf y @cpc`ktc`kðg - ^gkdcd dn Fnstkðg Kgtnrkgstktu`klgch

 

0 

A^HTCP  KGA^NJHNP 

Auhtcs Cdakgkstrctkvcs  Auhtc Lakskðg ]cfl (AL]) 

 

Pn hkqukdc dn elrac snpcrcdc n kgdkvkduch c hc Dnudc Trkjutcrkc dn hc fnsðg fnsðg ng hc qun ns kapunstc. Ng nh sujskstnac dn Kgaunjhns sn rnfkstrc plr nh Alduhl Auhtcs Cdakgkstrcvcs (G@T), `ucgdl sn fngnrc hc prlelrac nstc cpcrn`n dn elrac kgdkvkduch `lgtnaphcgdl slhl hls dctls `lrrnsplgdkngtns c hc auhtc.  

P f    A C (G@T)

]crc ljtngnr nh K  ]f (K]) ng jlhkvkcgls dn hc auhtc, auhphkqun A A (^EU) 1 4.;55>> plr 

 

@z ^EU 1:.=4:25

 

K]1Algtl Auhtc x ^EU K]14,;55>>x:,=4:25 K]13=,34>;5 

 

 

Zndlgdncgdl ch ngtnrl acs prðxkal K] 13=  13= 

P f  e    

 

Auhtc Lakskðg Znfkstrl (ALZ)  Ns dn kaplsk`kðg prnvkl prl`nsl, sn hkqukdc dn elrac snpcrcdc n kgdkvkduch c hc Dnudc Trkjutcrkc dn hc fnsðg ng hc qun ns kapunstc. Ng nh sujskstnac dn Kgaunjhns sn rnfkstrcg plr nh alduhl Auhtcs Cdakgkstrcvcs G@T.   Pn cphk`c ch `lgtrkjuyngtn qun laknrc su kgs`rkp`kðg ng hls rnfkstrls trkjutcrkls `lrrnsplgdkngtns. Pn bchhc rnhc`klgcdc ch `lgtrkjuyngtn y gl ch ljintl, ns dn`kr ug ljintl pundn tngnr aãs dn ugc ALZ. Pn cphk`c `lg ugc `ucgc dn :>== ^EU‛

ALZ1 :>== ^EU‛s

P f    A C (G@T)

]crc ljtngnr nh K  ]f (K]) ng jlhkvkcgls dn hc auhtc, auhphkqun A  ]f (^EU) (:>==) plr  @-

z ^EU (:,=4:25) K]1Algtl c ]cfcr x^EU

 

 

K]1:>==x:.=4:25 K]1>3=6,3>

 

 

Zndlgdncgdl ch ngtnrl acs prðxkal K]1 >3=6  >3=6 

P f  e    

 

]ãfkgc > dn 5

nHncrgkgf y @cpc`ktc`kðg - ^gkdcd dn Fnstkðg Kgtnrkgstktu`klgch