Memorandum on "Rights of taxpayers' payment schedule and liabilities for October 2016.
From a Memorandum sent by Tezó and Associates:
Rights of taxpayers
Article 50 of Decree No. 37-2016 added Article 21 "A" to the Tax Code, establishing that taxpayers rights, be they acting by themselves, through a legal representative or an authorized third party, among others established by law, are the following:
The private sector is proposing new municipal legislation in order to unify criteria and procedures and allow for a "reduction in discretion regarding fees and licenses."
The proposal to streamline municipal management is part of an initiative made up of 50 measures to improve the country's competitiveness, submitted by the Superior Council of Private Enterprise (COSEP) to the Nicaraguan government.
The Treasury's power to access customer's personal data held by telecommunications operators has been confirmed.
The Agency for Data Protection of Inhabitants (Prodhab) rejected the appeal filed by Millicom against the Directorate of Revenue of Intelligence at the Treasury for requesting data from their customers, arguing that the Treasury is authorized to request subscriber's name, ID number, contracted service, exact address and phone number.
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.
Compensation of $43 million to the State and a concession for 21 years for APM Terminals are part of the agreement made with the foreign company for it to operate the container terminal.
According to an article on Publinews, Anabella Morfin, Attorney General of the Nation, explained that"...APM and EPQ pledged to desist with the courts with their efforts to obtain a declaration of voiding due to incompetence, in order to streamline the operation of TCQ. "
The construction union estimates that if approval is given to the reform bill to streamline and simplify procedures, it will take 30 days to obtain a permit.
The Salvadoran Chamber of the Construction Industry (Casalco) proposes amending the Special Law for Streamlining Procedures for Construction Project Development and improving the current timeframes for obtaining building permits and environmental certificates.
The Maritime Authority of Panama has overruled the $10 rate set by the Mayoral Office of Colon to be paid by passengers entering or leaving the district through port or airport terminals.
Critica.com.pa reports that Gerardo Varela, director of Ports and Auxiliary Maritime Industries at the Panama Maritime Authority,"... announced on Aug. 31 that the charges in concept of tariffs and rates must be justified to the responsible officials at the AMP, as noted by Law 56 of August 6, 2008, known as the Law on Ports. "
The restrictions currently imposed on Guatemala in terms of air freedoms constitute a limiting factor to the competitiveness of its productive sectors.
In a recent webinar entitled "Open Skies Agreement and its Impact on Competitiveness"organized by Agexport, evidence was presented of the negative impact on Guatemala of having ratified only"... three of these freedoms(with the country only allowed to embark and disembark passengers and cargo in the state to which the airline belongs and at points within a reasonably direct route), and the limitations that this presents."
The National Highway Company (Empresa Nacional de Autopistas) will be able to establish subsidiaries to carry out road infrastructure through administrative concessions granted by the State.
With the law reform, the scope of Empresa Nacional de Autopistas, S.A., would be extended to "include the acquisition of equity interest in the capital of concession companies belonging to the state, for the construction, conservation, maintenance, management, financing and operation, by itself, not only of roads and highways, but also bridges, access roads and any road infrastructure work. "
A declaration of unconstitutionality has been given to the section of the tax code that allowed the Treasury to demand payment of penalties and interest allegedly owed on taxes before the right to a defense can be exercised.
The slowness and inefficiency with which the Taxation department processes tax disputes, sometimes involving decades before there is a resolution, led to the outlandish idea on the part of lawmakers of putting the cart before the horse.In order to solve the problem of stubborn evasions where people take advantage of the inefficiency of the Taxation department, a decision was made to take away from companies the right to contest the results of tax audits, forcing the taxpayer to pay the amounts ordered by these audits, within in a deadline of one month, in order to be able to initiate formal questioning of those results.Now, the Supreme Court of Costa Rica has taken away that power from the Taxation department, declaring it unconstitutional.
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