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Taxable

Nral. 1 Ltl. To and Nral. For even more analysis, hear from Ben Silbermann. 3 Ltl. C of the 2 LIVA? Article 13.

They will be understood, consequently, happened or perfected the taxable facts and been born the tributary obligation: 1. In the sale of corporal personal property: a) In the cases of sales to beings public, when the emission of the order of corresponding payment is authorized. Omissis 3. In the benefit of services: omissis c) In the cases of services lent to beings public, when the emission of the order of corresponding payment is authorized. 3 Equal situation we would have in the case of the definitive imports of personal property and the benefit of originating services of the outside, in whose cases, and in principle, the law anticipates a single and unique moment like generator of the birth of the tributary obligation that in accordance with the norm it constitutes, it, for the case of the imports of goods, the registry of the corresponding declaration of customs, and stops the benefits of originating services of the outside, the moment of reception by the beneficiary or receiver of the service. 13 Art.s Nral. 2 and Nral. 3 Ltl.

D? Article 13. They will be understood, consequently, happened or perfected the taxable facts and been born the tributary obligation: Omissis 2. In the definitive import of personal property, at the moment that takes place the registry of the corresponding declaration of customs. 3. In the benefit of services: omissis d) In the cases of consisting of benefits services originating of the outside, will be considered been born the tributary obligation from the moment from reception by the beneficiary or receiver of the service. Finally we will analyze concerning the sale of personal property and to the benefit of services when the same take place and nongovernmental beings, and are in this point where the Pyme" s, mainly those that are initiating their operations, and still those with some years of operativity, incur errors, that in honor to the truth, and based on my experience like adviser, are committed by ignorance of the norm and for want of rigor and of control in their administrative processes, for which we will leave from the norm: Article 13.