New Contributor's Federal Law.On June the 23rd 2005 was published the Ley LEY. This word is old French, a corruption of loi, and signifies law; for example, Termes de la Ley, Terms of the Law. In another, and an old technical sense, ley signifies an oath, or the oath with compurgators; as, il tend sa ley aiu pleyntiffe. Brit. c. 27. Federal de los Derechos del Contribuyente, ( "LFDC" or Contributor's Federal Law) in the Official Federal Gazette, which is composed by 27 articles, this Federal Law is intended to regulate the contributors basic rights and guarantees before the tax authorities. Perhaps the most remarkable aspect of the LFDC, is that contains a considerable reduction of the fines due to tax infractions. Indeed, the LFDC establishes a 20% fine for those contributors who fulfill their tax obligations before the tax authorities conclude a revision, which means before the "final minute" ( acta final ) is issued during an official inspection. Besides, a 30% fine is established for those contributors who fulfill their tax obligations before the tax authorities issue a resolution that impose the payment of federal taxes. This fine is lower than the 40% fine contained in the Federal Tax Code for such conducts. Another positive aspect, is that the new LFDC reflects some of the criteria related to the tax authority's inspection faculties maintain by the Supreme Court of Justice, which prescribe pre·scribe v. To give directions, either orally or in writing, for the preparation and administration of a remedy to be used in the treatment of a disease. that new tax omissions can not be determined for the same tax periods unless their are based on "different facts". This criteria proceeds from jurisprudence jurisprudence (j r'ĭspr d`əns), study of the nature and the origin and development of law. previously issued by the Supreme Court. ( Contradiccion de
tesis 56/2003-SS).
Even though there are several positive aspects in the new LFCD LFCD Ligue Française contre la Dystonie is to be criticized that this body of laws allows the tax authorities to renew an official inspection over facts, taxes and tax periods previously inspected. Albeit issuing a new resolution that impose the payment of federal taxes is forbidden, this faculty, granted to the tax authorities, represent an unnecessary inconvenient in·con·ven·ient adj. Not convenient, especially: a. Not accessible; hard to reach. b. Not suited to one's comfort, purpose, or needs: inconvenient to have no phone in the kitchen. to the tax payers tax payer n → contribuyente m/f tax payer n → contribuable m/f tax payer n → contribuente . The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances. To view the Spanish version of this article please click 'next page' below: Mr Jose Duarte May refer to:
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