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Showing 241–250 of 2166 articles for “Art. 239 bis AB”
Taxpayers whose business property tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last…
Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in ar…
The withholding tax payable under the provisions of Article 115 quinquies is declared and paid to the Treasury by the company no later than the fifteenth day of the fourth month following the end of t…
Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…
1. Companies and legal persons are prohibited from bearing the amount of withholding tax relating to: 1° Dividends and other income distributed to members, shareholders and unit holders or to members…
The conditions under which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the condit…
…free of charge. Subject to the provisions of article 1717, the duties and taxes normally due are payable, at the latest, on expiry of a period of three months from the date of these acts.
…or natural areas that may be incorporated into the State forest estate.The first paragraph is applicable when the amount of duties that the interested party proposes to pay by dation is at least equal…
…cy has time to pay the balances or rewards owed to his co-heirs, the payment of the death duties payable by the latter may be deferred under the conditions laid down by decree (1), up to the fraction…
Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.
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