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Elementos del impuesto

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Elementos del impuesto

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(3)
Unidad 2. Elementos del Impuesto a las ventas

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elementos del impuesto
iva
gestión tributaria
45 times made

Created by

Educación a Distancia Universidad de Manizales
Educación a Distancia Universidad de Manizales
Colombia

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Elementos del impuestoOnline version

Unidad 2. Elementos del Impuesto a las ventas

by Educación a Distancia Universidad de Manizales
1

temporal generador pasivo Elementos Hecho Bienes activo incorporale Sujeto Sujeto

1 . Es el Estado colombiano en cabeza de la Dirección de Impuestos y Aduanas Nacionales .

2 . Persona natural o jurídica sobre la cual recae el impuesto .

3 . El conjunto de actividades específicas que dan origen al impuesto sobre las ventas .

4 . Momento en que se entiende realizado el hecho generador , el tiempo en el cual debe ser causado en términos contables , y los periodos en que debe ser presentado y pagado a la administración tributaria .

5 . Los bienes que consisten en meros derechos , como los créditos y las servidumbres activas .

 
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