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The Beneficiary

Occurred or perfected the taxable and born, consequently, the tax obligation shall be: 1. in the sale of personal property: to) in cases of sales to public entities, where authorized the issuance of the corresponding payment order.

Omissis 3. In the provision of services: omissis c) in the case of services provided to entities public, when issuing the payment order is authorised.3 Same situation we would have in the case of final importation of movable property and the provision of services from abroad, in which cases, and in principle, the law provides for a single and unique moment as a generator of the birth of the tax liability that pursuant to the regulations, it is, in the case of imports of goods, the registration of the corresponding customs declaration, and for the performance of services from abroad, the time of receipt by the beneficiary or recipient of the service. Article 13 Nral. 2 and Nral. 3 Ltl. D article 13.

Be construed as that occurred or perfected the taxable and born, consequently, the tax obligation: Omissis 2. In the permanent importation of movable property, at the time that takes place the registration of the corresponding customs declaration. (3 In the provision of services: omissis d) in the case of lump-sum services from benefits of the outside, shall be considered born the tax liability from the time of receipt by the beneficiary or recipient of the service.


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