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Impuesto de Bebidas Alcohólicas Decreto 21-2004

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Impuesto de Bebidas Alcohólicas Decreto 21-2004

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Responda las preguntas con las opciones de SI o NO

Created by

Javier Méndez
Javier Méndez
Guatemala

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Impuesto de Bebidas Alcohólicas Decreto 21-2004
 

Impuesto de Bebidas Alcohólicas Decreto 21-2004Online version

Responda las preguntas con las opciones de SI o NO

by Javier Méndez
1

El impuesto aplica tanto a bebidas alcohólicas nacionales como importadas

2

El hecho generador ocurre cuando el consumidor compra el producto

3

Todas las bebidas alcohólicas pagan la misma tarifa

4

La base imponible se calcula únicamente sobre el costo de producción

5

El impuesto debe declararse mensualmente

6

El impuesto recaudado tiene como destino el financiamiento del Estado

7

Los Contribuyentes pueden presentar la declaración del impuesto en cualquier momento del año sin un plazo establecido

8

Las exportaciones de las bebidas alcohólicas están sujetas al pago del impuesto

9

El Decreto 21-2004 corresponde al impuesto sobre la distribución de bebidas alcohólicas

10

Los sujetos pasivos del impuesto de bebidas alcohólicas son las personas jurídicas o individuales

 
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