A memorandum has been released by Tezó and Associates tax regarding the IGSS payroll presentation in electronic form and deadlines for payments of obligations in November 2013.
Thursday, November 7, 2013
Tax Memorandum 13 to 13 November 2013
Submission of IGSS forms electronically
The Social Security Institute-IGSS, published in the Official Gazette on October 30, 2013, Agreement Number 1310 by its Board of Directors, by which it implements the use of electronic payroll, with effect from October 31 , 2013.
One of the considerations of the Agreement states "That from the year 2008 a pilot program began incorporating employers into the System for Presenting Social Security Payroll in Electronic Form and that to this date, the Institute has had a platform with the technological capacity to handle the volume of transactions in the process. "
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Memorandum on "Taxpayer Obligations' payment schedule and liabilities for September 2016.
From a Memorandum sent by Tezó and Associates:
Obligation of taxpayers
Article 51 of Decree No. 37-2016 added Article 21 "B" to the Tax Code, which states that obligations of taxpayers, whether they are subject to taxation or not, constitute among other things, as stated in paragraph 1 "Submission of declarations, notifications , self-assessments and other documents required by the tax legislation and tax administration for the performance of their duties." This obligation, in our opinion, when it comes to self - assessments, gives way to the procedure followed by the SAT to request correction of "inconsistencies", presenting rectifications to declarations and paying tax, which often is not omitted, but we pay in order to settle the case and not spend any more time on it. In these cases we must be sure that the right of defense has not been eliminated, instead of rectifying statements, we can request that we be granted Evacuation of a Hearing in order to start a defense process.
Memorandum from Tezó y Asociados regarding the Annual Declaration of Compliance with Labor Duties and obligations for the payment schedule corresponding to July 2013.
Tax Memorandum
Issue 10 to 13 August 2013
Annual Declaration of Compliance with Labor Duties
(For firms operating under Decree No. 29-89)