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ITBIS: Antecedentes y fundamentos

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Conoce los orígenes del ITBIS

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Dominican Republic

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ITBIS: Antecedentes y fundamentos
 

ITBIS: Antecedentes y fundamentosOnline version

Conoce los orígenes del ITBIS

by Rafelina Cruceta cruz
1

Qué significa ITBIS en español.

2

Objetivo principal del ITBIS es...

3

El ITBIS es un tipo de impuesto...

4

¿A qué operaciones se aplica el ITBIS?

5

¿Quién recauda el ITBIS?

6

El ITBIS se creó para sustituir gravámenes anteriores sobre...

7

La tasa del ITBIS se aplica sobre...

8

El ITBIS es un impuesto que promueve...

9

¿Qué documento regula históricamente al ITBIS?

10

Antecedentes comunes del ITBIS en la región incluyen...

Explicación

El ITBIS grava la transferencia de bienes y servicios.

Busca distribuir la carga del impuesto en cada eslabón.

Se aplica al consumo y a las transacciones, no directamente al ingreso.

Su alcance son bienes industrializados y servicios.

La recaudación corresponde a la autoridad tributaria.

La idea es gravar el consumo en cada etapa.

Se aplica sobre la base imponible de cada operación.

Su diseño busca ver el impuesto en cada fase de la cadena.

Las leyes tributarias establecen su aplicación y tasas.

Se enmarca en sistemas de IVA/ITBIS para el consumo.

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