Centralized vs. Decentralized Management Systems
System Features: Centralized Management
- These competing bodies extend their territory without prejudice to deconcentrated regional or provincial units but always depend on a central power. For example, the SII or the National Treasury of the Republic.
- The central body defines and makes the decisions. The local bodies may take decisions, but in the form of a delegation of authority, subject to the local bodies’ own powers granted by the law that created them. This delegation of authority is made under
Tax Regulations: Pre-registration, Offenses, and Business Tax
Pre-registration
This refers to the extinction of the rights of management or the taxpayer over time. The pre-registration deadlines are four years after:
- The day the deadline for filing of tax liability ends.
- The day the deadline for voluntary payment to demand payment of tax liabilities ends.
- The day to impose tax penalties from the time the crimes were committed ends.
- The day for the right to a refund of income from undue payments ends.
The causes of disruption of pre-registration are:
- Any administrative
Public Revenue: Understanding State Finances and Taxation
Public Revenue: Understanding State Finances
Public revenue must distinguish between two sides: revenue-side inputs and expenditure-side outputs. Revenue, the input side of public revenue, consists of a sum of money received by the state and other public entities whose main purpose is to finance public expenditure. Therefore, public revenue is a sum of money. In some instances, payment can be made with goods that qualify as national heritage. To distinguish payment from debt, the debt is always a
Read MoreDouble Taxation, EU Law, and Incoterms in International Trade
Double Taxation Conventions and Exemption Systems
A double taxation convention, also known as a tax treaty, is an agreement between countries to prevent or mitigate double taxation. It determines which country has the right to tax specific income or assets, eliminates or reduces double taxation through tax credits or exemptions, and includes provisions to prevent tax evasion. These treaties promote international trade and investment by providing clarity and cooperation on tax matters.
The exemption
National Disability Services: Functions and Regulations
National Disability Services
What are the duties of the National Disability Service?
It aims to collect and maintain records of persons with disabilities. Its functions are:
- a) Register persons whose disability is certified by the COMPIN.
- b) Register natural persons to submit support services or assistance to persons with disabilities and the requirements they must meet.
- c) Register legal persons; in accordance with their objectives, they must prove their legal status.
- d) Provide credentials and certificates
Prison Disciplinary System: Rules and Penalties
FAULTS
Punishable behaviors are classified into:
- Very serious – art. 108
- Serious – art. 109
- Mild – art. 110
PENALTIES
Penalties are regulated in arts. 42.2 of the LOGP, 111 and 233 RGP 1996. This provision dictates the penalty for each offense, according to its severity:
For serious offenses, the only possible penalty is solitary confinement.
Compliance can only start after an authorized medical report. The doctor’s visit should be a daily report to the Director regarding the desirability to suspend or
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