Sunday, December 21, 2008

Best Conditioming Mascara



The castle-fortress Congosto Bridge is located in the Salamanca town of the same name, the left bank of the river Tormes, defending the way through the medieval bridge that gave the village its name. These lands were already inhabited since prehistoric times, especially near Berrueco hill, an imposing granite headland was home to an array of primitive peoples, from the Upper Paleolithic to the Roman, why it is considered the most important archaeological site in the province Salamanca. The birth of the village of Puente del Congosto goes back to the late eleventh century, once reconquered definitively Ávila city of the Saracens. These lands were integrated at an early stage in the administrative district or territorial area of \u200b\u200bAvila, and was the French nobleman Raymond of Burgundy in charge of restocking with people from the north of Castile. Was then constructed a defensive bastion or tower that would give shelter to people in situations of danger. In 1442, the monarch Juan II Trastámara decide to reward the knight Avila Gil Gonzalez Davila to the many good services to the crown, and that is why Bridge Congosto segregates the jurisdiction of Avila, raised to the category of village , then the yield in the adjoining manor with Cespedosa village. Gil was Gonzalez, who began building the fort today, being completed by his widow, Dona Aldonza de Guzman, daughter of Luis González de Guzmán, master of the powerful religious and military order of Calatrava. At her death in 1479, there are bitter disputes between two of his sons, Juan Davila and Luis de Guzman, to appropriate the heritage, especially congosteño Manor, coveted by the substantial income it generated. The Catholic Monarchs were forced to intervene, and finally determine that Juan Davila is with lawns, past the town and fortress Congosto at the hands of Luis de Guzman, commander of the Military Order of Calatrava. He died in 1495 without a successor, so that all its property, including the lordship of this town with its fortress, were included in the assets of the said Order, in which a few years before, the Catholic Monarchs had achieved his life administration. On behalf of the monarch was as governor of the town the gentleman calatravo Pedro de Torres, who happens to defend the fortress from the onslaught of the farmers of Castile. One died in 1531, was as governor of stately his son, Antonio de Torres. In 1539, Emperor Charles V broke up the order of Calatrava Congosto the villa, and the alienated in favor of Fernando Alvarez de Toledo, Grand Duke of Alba, in order to raise funds to finance their costly military campaigns against the Ottomans. As previously made kings, dukes of Alba successive successive governors appointed to administer the estate congosteño, which reside in the castle until the seventeenth century, poor living conditions of the building, and the desirability of centralizing economic management of the vast possessions of the Duchy property, meant that the management of our manor would be carried out from Alba de Tormes, the epicenter of the house of Alba, uninhabited since leaving the fort. Suffered the greatest destruction of the castle between the years 1809 and 1813, during the War of Independence, when the site was home to a detachment of French troops called "Royal Abroad", framed in the division of General Leopoldo José Napoleon Sigebert Hugo, father of the famous writer Victor Hugo. At that time were abolished in our country, liberal courts of Cadiz, the estates of all kinds, although the house of Alba continued to retain the property, in our country, many rural estates, which would gradually alienating and the castle and manor pontazgo right, charge compensation for the passage of persons, goods and cattle across the bridge medieval. The collection of pontazgo was leased annually by auction to those most pujase for him, until he was finally extinguished in 1881, which entered service in the new bridge over the River Tormes. It was then when the house of Alba lost all interest in the possession of the castle, which was sold by the 14 th Duke, Carlos Maria Isabel Stuart and Portocarrero, the last pontazguero, Miguel Blázquez Martín, a native and resident of the village. The building passed from generation to generation to successive heirs until in 1980 it was acquired by its present owners, who have held it since then, a major restoration work by to which at present in excellent condition.

Tuesday, December 16, 2008

What Can You Use For A Snowboard Rail



Castle Congosto Bridge was built in the mid-fifteenth century, during the reign of the last two monarchs Trastámara: John II and Henry IV. Architecture has many similarities with other contemporary military buildings in the province of Avila.
To better understand its structure, we note that its purpose at the time of its construction was essentially defensive, so that unlike other castles, palaces, mainly residential use, which then began to be built in Castilla, ours is still a true castle-fortress whose principal purpose was to safeguard their possessions manor owner, and strategic control the passage through the bridge over the River Tormes.
Its plan, outlined by the wall Edge is a hexagon irregular. Can be covered in its upper part, almost entirely, by a walkway.
The present entrance to the site provides direct access to a spacious courtyard outside, completely floored with granite boats, ideal for wedding banquets and other events, accommodate over 300 people.
pinpoint the courtyard with several rooms that are home to several museums with lots of curious utensils until many years were used in different professions such as agriculture, animal husbandry, carpentry, blacksmithing or hairdresser, and two bedroom fully furnished old, classic style. Also, these units can be seen under several typical examples of cars in the area, some of them very ornately decorated.
A thick wall separates the courtyard from the rest of the fortification, consisting mainly of a large tower or rectangular fortress, which is attached to another of equal height in the form of D, built years later than that. Access to the castle is made from another court enlanchado, under which there is a great reservoir or underground water tank in perfect condition.
The palace is divided into four floors. The lowest was once a food store and now houses spacious toilets for the public. The next floor, accessed from the courtyard of the tank, is a spacious, airy nave, with an imposing brick vaulted ceiling, originally would serve as the emergency room or reception room for important visitors. In one corner of this flat boot a wonderful spiral staircase of 90 steps, all of it built in granite, which rises to the remaining floors, reaching the roof. The third floor was once the main house of the Lord, and is now fully furnished. Open in the east wall of this unit two balconies with benches and beautiful granite mullioned windows, undoubtedly the most artistic, emblematic of the castle. The third floor is communicating with two lovely bedrooms round, also furnished located in the aforementioned D-shaped tower The fourth floor of the castle is completely clear. Its roof is formed by another huge barrel vault of brick, similar to the first floor. Three large windows open in two walls of this room, providing plenty of brightness to it.
Finally the spiral staircase leads to the roof of the fort, consisting of two spacious terraces, which a wide panoramic sights both the village and the extensive slopes and summits of the Sierras de Gredos and Béjar.
From the roof of the castle can be lowered to Round two other rooms of the D-shaped tower, currently unused set, which once served as a jail or prison, as well as historical records testify.

The building is now almost entirely restored, and all units have electricity. There is also running water, with four toilets for the public.

All this set, except the offices of private use, is available to people interested in your event on it.

Thursday, December 11, 2008

Older Kawasaki Snowmobiles

DESCRIPTION OF THE FORT HALL OF EVENTS "THE COMMANDER"

Next to the castle, has recently built a splendid hall for big events. This is a large two-story rectangular mansion, perfectly integrated into the architecture of the village, with its four walls masonry local granite. The ground floor houses the kitchen, toilets and dining restaurant, while the top is almost entirely occupied by a large open room, for family banquets and corporate events. Open in the main facade of this room two large side windows and five balconies that provide great luminosity to the stay, while offering superb views of both the castle and the river Tormes, which is especially attractive in times of flood. Those interested can hold your event both in the premises of this restaurant, the courtyard of the castle, or simultaneous two spaces, conversing, for example, the cocktail and reception in the fortified area, and dancing in the main hall of the restaurant.

Sunday, December 7, 2008

What Does Expired Eyeshadow Look Like?



restoration service Congosto Bridge Castle is in charge of the prestigious Hotel Oasis Horus Salamanca 4-star, which performs protocol management and development events menus in the splendid facilities of the restaurant of the castle. Reference menus are available at the following website: http://www.horuschic.com/ . The hotel staff has accumulated over the years proven experience in the catering sector, which has now become one of the most famous haute cuisine providers across the province of Salamanca.
banquet options are:
Weddings:
- Cocktail on the terrace or courtyard of the castle.
- Lunch / dinner and after party in the courtyard of the castle or in the halls of the restaurant, according to preferences.
- Decorating with lit torches and terracotta.
Other Events (baptisms, communions, celebrations, anniversaries, etc..)
- In the courtyard, lounge on the ground floor of the castle or restaurant.

Friday, December 5, 2008

Velveeta Pasta And Rotel Vegetarian Version

WEDDING BANQUET CHURCH OF OUR LADY OF THE ASSUMPTION

parish church Congosto Bridge, dedicated to Our Lady of the Assumption, is a magnificent building built in the twelfth century and rebuilt in the XVI on the Gothic style, consisting of three ships and an equal number of chapels in the header. It should be noted from within the vaults of the main altar and side chapel, both of the sixteenth century and the central altar of the seventeenth century and Plateresque, who chairs the main chapel, covered with sheets of gold foil stuck, called gold leaf. " Somewhat later eighteenth century, are the altarpieces of four side altars in Baroque style and the body, large size, located in the choir. Besides the aforementioned, there are two more modern altars. The church also houses a precious carved wooden chancel walnut and other interesting items of jewelry, sculpture and ecclesiastical garments. In the sacristy, whose ceiling is very striking, no other ornate furniture, also walnut. As for the exterior of the temple, does not detract at all from inside. Emphasize its cover art, all of it local granite, with three striking arched stone quarry.

Tuesday, December 2, 2008

Miranda Cosgrove In A Hula S



The castle is located in a picturesque area of \u200b\u200btransition between the rugged mountains of Gredos and Béjar and fertile and flat lands Party cereal Alba de Tormes.
Congosto The village itself offers a unique tourist attraction. It is worth visiting the parish church, some of the civil buildings typically hilly, or transit through either of two magnificent bridges of stone, from which it offers an unrivaled view of the river, particularly attractive as it passes through the town, sandwiched between impressive runs as masses of stone that have been patiently carved by the action water for millions of years. Especially breathtaking to behold the mighty flow of water in times of floods, especially in winter and spring, after days of heavy rain on top of the mountain.
archeology buffs can evoke past giving a walk along the rocky slopes of the hill of Berrueco, from whose summit can be sighted a vast horizon on clear days to reach the city of Salamanca. Successive populations of the Upper Paleolithic, Neolithic, Chalcolithic, First and Second Iron Age, and even Visigoths inhabited various places of the same or its foothills. Among them, were his most emblematic residents vettones, people belonging chronologically to Iron II, which was precisely in our land, the epicenter of his area of \u200b\u200bmainland expansion. Today there is no surface trace of these people, but many ceramic pieces scattered everywhere, as incontrovertible evidence what once must have an important place for human settlement.
Near the Congosto there are many places of interest, both scenic and cultural. Guijuelo (famous for its sausages), Béjar (old textile manufacturing center of the first order), Piedrahita (birthplace of Gran Duque de Alba) and El Barco de Avila (with its majestic castle Valdecorneja) are important centers of population area, all at no more than 20 km. away from our people who are worth a visit.
most charming landscapes of the highlands was leading to either the de Gredos, though Bejar. Candelario is a typical mountain village nestled in a unique environment that has preserved its ancient architecture. Tormes valley leads us into the bowels of the mountain gredense where countless gorges give way to the summits of the mountains, paradise of the increasingly surly mountain goat. And it is also worth visiting the less known but equally charming villages, embedded in nature, which mark the cold Aravalle River lands.

Monday, December 1, 2008

Best Place To Celebrate Anniversary Inbangalore

KNOW HOW TO GET AROUND CONTACT

Both the castle and the ballroom are located within the urban area of \u200b\u200btown, in its far northwest, in the left margin Tormes river, near the medieval bridge.
The distance from Madrid is about 180 km. To get from the capital, take the motorway A-6 to Exit 81, take the highway to change Villacastín-Avila arrived in the vicinity of the capital of Avila, without having to enter it, take the national road 110 to reach Piedrahita, where we turn to the AV-101 road will eventually lead us to our town.
The distance from the city of Salamanca is about 70 km., And access is along the highway from La Plata to the south. After about 49 kilometers, and after spending Guijuelo, we must take a detour to La Cabeza de Béjar. We came to this town and follow the same road until Santibanez, where you turn left onto the highway SA-102 toward Piedrahita, and after about 8.5 km. find our destination.

Tuesday, November 25, 2008

Can I Use Milk Instead Of Water In A Keurig



  • Address: Calle del Castillo, 14. 37745 Bridge Congosto (Salamanca)
  • Email: carlosccs@planalfa.es
  • for more information Phone castle 605675847 (Luis Sánchez González)
  • for more information Phone menus weddings and other celebrations: 923201100 (Gloria Chaves. Department Public Relations Hotel Oasis Horus Salamanca)

Tuesday, October 21, 2008

If I Had Wheels I´d Be A Car South Park

RENTA DE 4TA CATEGORIA, OTROS

good morning friends of the forum if you want someone to know the maximum amount of income a fourth category for a month and to remove as is the amount that can be issued a receipt for fees not to be held hopefully I might be disclosed separately from 2005 to present.
As well I would say the percentages could be applied to a worker with overtime, and salary payroll if this consists of salary, food, gratuity, vacation, bonuses, commissions and mobility I would like to tell me if this correct what constitutes a salary of return or not and if it is I could mention how correcta.agradesco lot to people who could help me sincerely, *******


jsg ************************************************** Good morning

****************
1 .- The maximum amount you can turn it up / monthly S /. 1500 so do not withhold payments to the 4th c. Cta IR, also at the end of the year you should not exceed 7 ITU.

2. - In this 4th issue of IR, there is a very important call Suspend quarter income category. Suspend

INCOME 4TH.

Ejm.

If your forecast to your annual income will not exceed 7 ITU, then you can take your income suspension benefits fourth categoria.Que gives? "For example, if you've turned in the month of January to May s / 250.00 and in July you're going to rotate by S /. 2000.00, not only showing you can retain your income suspension 4th c.Aca can find more

http://www.sunat.gob.pe/orientacion/suspension4ta/index.html

Payroll - (Income 5th. Category)

constitutes compensation for all legal purposes, the integrity of what the worker receive for their services (pay to work), in cash or in kind, without interest form or name, provided it is freely available, under Article 6 of the TUO of the Productivity and Competitiveness Act Laboral.Para effects Tax Act, the Income Tax establishes what constitutes income Quinta Income Level and, therefore, are liable to that tax. Income Affects



are considered fifth-Revenue income earned by natural persons:
personal work as an employee provided with employment contract specified or unspecified time which is governed by labor laws, including public officials, elected or not, such as salaries, wages, allowances, emoluments, bonuses, allowances, bonuses, allowances, bonuses, commissions, compensation in cash or in kind, representation expenses, and Generally, any compensation for personal services. In the case of public officials who, by reason of service or special committee, are overseas and receive their assets in foreign currency, will be considered taxable income in this category only receive their fair share in the country in national currency under their grade or category.

The shares of workers, either from annual allocations or other benefits granted to replace those. Income from labor unions paid to the partners. Income earned for work done independently with service contracts regulated by civil law, where this service is provided at the time and place designated by the employer and this will provide work items and assume that costs demand service provision. The income from the provision of services considered as income in the fourth category, made to a contractor with which to hold simultaneously a dependent employment relationship; that is, when you receive further Quinta Rentals Category with the same employer. Does not include income received by the functions of company directors, trustee, agents, business manager, executor and similar activities.

These concepts do not include:

travel expenses, per diem for food and lodging expenses, transportation expenses and other costs required by the nature of their work, which does not constitute very large sums to reveal the intention of evading tax and non-free availability of the worker. the remuneration to be allocated the owners of sole proprietorships, and that such compensation qualifies as part of its revenue from third category. The sums that the user pay technical assistance to non-resident natural persons engaged to provide such service in the country, for travel tickets inside and outside the country and per diem for food and lodging in Peru. Expenditures and contributions made by the company generally for staff and expenditures to provide health care of the servers. Legal Base: Articles 14 ° third paragraph and 34 ° of the TUO of the Law on Income Tax - Supreme Decree 179-2004-EF and modificatorias.Artículo 20, subsection c) section 4 d) of the Rules of the Tax Law Income - Supreme Decree No. 122-94-EF, as amended by Supreme Decree No. 086-2004-EF.

Monthly Tax Determination

The employer is the person who pays or credits the Fifth Income Category. It is the obligation to withhold, report and deliver the tax Fisco.Base Legal: Article 71 of the TUO of the Law of Income Tax - Supreme Decree 179-2004-EF and determination modificatorias.La Monthly Tax Withholding Income of Fifth Category is calculated using the following procedure:

STEP 1: Screening of the worker's annual income

The monthly remuneration (including regular remunerative concepts) is multiplied by the number of months needed to end of the taxable year, including the month in which retention. This result is added the following income:

The regular bonuses (Christmas, Independence Day and others), which is expected will be received by the employee during the year. The shares of workers in the profits of the company and the special bonuses that have been made available in the month of withholding. The previous months' pay, extra pay of the month (special bonuses, shares, overtime, etc.) and other revenues available to the worker in the previous months of that year. Any compensation in kind constitute taxable income, computed at market value. GROSS ANNUAL COMPENSATION Compensation = Monthly X number of months needed to finish the year + Bonuses Christmas and other national holidays in the month ingresospercibidos Payroll and Other Ingresospercibidos in previous months.

STEP 2: Determine the Annual Net Income

From the gross annual remuneration, it follows a fixed amount, in every respect, equivalent to 7 ITU (S /. 24,500 for Fiscal Year 2008)
GROSS PAY ANNUAL = Pay Monthly - 7 ITU Rents are considered received when they are available to the beneficiary, even though it has not charged.

STEP 3: Calculation of the annual tax

on the amount realized from the previous operation, apply the following rates: Up to 27 UIT

15% On the excess of 27 ITU 21% and up to 54 ITU for the excess of 54 ITU 30%

ANNUAL TAX YEAR NET PAY = XTASA (15%, 21% or 30%)

STEP 4: Amount of withholding

Finally, to obtain the amount to be withheld each month follow the following procedure: In the months January to March, the annual tax is divided by twelve. In April, the annual tax is deducted from the deductions made from January to March. The result is divided by 9. In the months from May to July, the annual tax is deducted from the deductions made in the months January to April. The result is divided by 8. In August, the annual tax is deducted from the deductions made in the months of January and July. The result is divided by 5. In the months of September to November, the annual tax is deducted from the deductions made in the months of January to August. The result is divided by 4. In December, during the annual adjustment, the annual tax is deducted from the deductions made in the months from January to November the same year. The value in each month for the above procedure will be the tax withholding agent will retain on each month.

Annual Tax Determination

Taxpayers who obtained only fifth-Revenue in the exercise are not required to file the Annual Affidavit of Tax Renta.No If, however, also perceived Revenue of First, Second and or fourth category, the deductions must be deducted by law to determine the amount Anual.Sobre Net Income derived from the previous operation, apply the rate of 15% to 27 UIT, 21% in excess of 27 to 54 ITU ITU 30% in excess of 54 ITU to find the annual tax. Then deduct the payments and deductions that were made throughout the year to determine the tax payable or the balance to your favor.En this case, must comply with the filing of the Annual Affidavit, under existing rules

FOR MORE INFORMATION YOU ENTER

http://www. sunat.gob.pe / orientation / pay / index.html

Wednesday, July 23, 2008

Frontal Lobe Aneurysm Causes

LETRAS

which would be the treatment if I sell 6 computers 07/14/1907 as/36000 + VAT to credit with letters to 18 months vcto c 14 c / m , q is rotated by a debit note for the q s/1800 interest be paid each month, which is the accounting treatment for this and to register to as cost of sales for all or only a part truth I do not understand, please appreciate your help ..... Atte enough
Gicela ------------------------------------------------ --------------------------------
Rpta.


For Sale 42,840.00 12 ---------- --- 70 ---------- --------------
- 6,840.00 36,000.00

40----------- --------------- ----------------- ------------------------------
Send Invoice Change

12.3 --------- ---------------------------------- -------- 42840.00 42840.00 12.1

For
Interest

16 ---------- ---------------- --- 40-----------
1,800.00 1,512.61 ---------------- 76-----------


287.39 Cost of Sales
This will depend that you are using FIFO method - average, the record is in the amount of the 6 computers that are selling.


69----------- ----- 20----------- ------------ ****** ****** --------

Friday, February 15, 2008

Transfer Expired Driving License Ohio

Calculo de Remuneracion diaria del sector agricola

CALCULATION OF PAYMENT TO AN EMPLOYEE IN THE AGRICULTURAL SECTOR IS AS FOLLOWS:

Law Agricultural Sector Development, Law No. 27360, granted workers in that sector, a daily fee (RD) special.
Indeed, paragraph a) of paragraph 7.2 of Article 7 of the Act in question provides that workers shall be entitled to a RD of not less than S /. 16.00 Dollars, provided that work more than 4 hours daily or weekly average. This includes wages
payment for CTS and bonuses, must be updated by the same percentage that increases in the minimum living wage (RMV).
Effective January 1, 2008, the RMV increased S /. New soles 550.00 monthly or S /. 18.33 per day.
However, the RD of the Agricultural Sector will increase by the following calculation:
RMV ... ... ... ... ... ... ... 410.00
RD ... ... ... ... ... ... ... ... .16.00

RMV INCREASE (01.01.2008)
S /. 550.00 - S /. 410.00 = 140.00
Al have increased to S /. 140.00, is the percentage to be added to the DR.
S /. 140.00: S /. 410.00 x 100 = 34.15%
Once found the percentage, it is added to the RD of S /.
16.00 S /. 16.00 x 34.15% = S /.
5.46 S /. 16.00 + S /. 5.46 = S /. 21.46
Then from January 1 this year (2008) is given to workers in companies that benefited from the benefits of the Agrarian Sector, an RD equal to S /. PAYMENT DAILY
21.46 = 21.46 = 643.80 MONTHLY PAYMENT

Monday, January 28, 2008

Does Shaving Legs With Electric Razor Hurt?

¿Qué es el subsidio?

I could indicate that the subsidy EsSalud? -------------------------------------------------

----------------- A: We first
WHAT IS A SUNSIDIO?
financial assistance, which often comes from government agencies, businesses, citizens and institutions to encourage a desired activity and to be beneficial.
THERE ARE SEVERAL TYPES OF GRANTS IS HEALTH.
GIVE YOU AN EXAMPLE: IF A WORKER IS IN FORM DATE 01/01/07 and THE DESIGN OF YOUR CHILD (1 month of gestation), IS GREATER THAN THE DATE OF THAT ENTER TO RETURN, YOU AGREE TO ENJOY THE GRANT, CLEAR BIRTH THAT YOUR CHILD HAS 30 DAYS TO BE ABLE TO SUBMIT THE DOCUEMNTACION A HEALTH IS THAT APPLY FOR GRANT. PAGE OF INTEREST http://www.essalud.gob.pe/seguros/subsidios.htm

Thursday, January 24, 2008

Milia Naturlis Treatment

procedimientos para dar de baja activos fijos

a favor, I am taking accounting at a small company property which is 29999 30000 and depreciation as I do my accounts, or play with these cuetnas ... help please

--------------------------------------------
--------------------- A:

ACCOUNTING:

1 .- REMOVE THE ASSETS OF BOOKS FOR SALE ------

66 ------------------- S / 1.00 39 ---------- --------------- S
/ 29,999.00
33 ---------- ---------------------------------- S /
30,000.00 OF ASSETS FOR BOOKS IN

2 .- THE SALE OF ASSETS 16 ---------- ---------------

S / **********
40 ---------- -------------------------- -------- S / ********** 76 ---------- ----------------------------------
S / ** ********

Hope that helps.

Stomachsitting Females

los impuestos de otro pais puestos en un boleto de avion comprado en peru son gasto tributario?

electronic ticket reads: 2976 vv

igv565.64
xt
tot 104.9 3646.34
where xt are the taxes of another country, so that VAT already are not affected but to rent?
------------------------------------------------
-------- A:

Good morning I have some questions to ask:

1. - The ticket came in the name of the company or the passenger's name?
2 .- Every time you buy an air Tkt give you a paper collection, and this document has no tax.
3 .- If the bill came in the name of the company, must specify the RUC and the business name, in order to include as an expense. but if they did in the name of pax, you can not put an expense

Monday, January 21, 2008

How To Unable Fortiguard

dinamica de la cuenta 49 Ganancias Diferidas

Hi all, I would like to know the dynamics of deferred revenue account and 49 is about 12.2 and 42.2 accounts, GraciasChristina

------------------------------------------------
----------- A:


Deferred revenue
IMPLEMENTATION FINANCIAL STATEMENTS OF SEATS DEFERRED INCOME ACCOUNT

------------ ------------ 1 ---------- MUST BE DEFERRED INCOME RECOGNITION

Recognition Deferred revenue
12 Clients -------------------------------------------- 127.440
----------- Notes receivable 125 Other Fees
125.14 Deferred Sales Charge for Taxes Payable
------------------ 40 -------------------------------------------- 401 19.440

Central Government 401.1 General Sales Tax
---------------------------------------- 49 Deferred Income ------------------- Deferred Sales
108.000 100.000 491 493 Deferred Interest
8.000
BY installment sales through quotas.
---------- ------------ 2 ------------ MUST HAVE
RECOGNITION OF DEFERRED COSTS Deferred costs
Recognition
49 Deferred gains ----------------------------------------
492 68.000 68.000 Deferred Costs
20 . ------------------------------------------------- Goods 201
Goods --------------- 68.000 - 68.000 Country
By deferring the cost involved a deferred sales
3 ------------ ------------ ---------- MUST HAVE

APPLICATION DEFERRED INCOME Revenue recognition Deferred Income
---------------------------------------------- 49 - Deferred Sales 491
108.000 100.000 8.000

493 70 Deferred Interest Sales. -------------------------------------------------- -------------------------------- 100.000 100.000 Goods

701 77 --------- Interest Income -------------------------------------------------- 772 8.000 ---------- Interest
trade accounts receivable 8.000
For the partial or final sales operations in fiscal formalized or prior periods.
4 ------------ ------------ ----------- MUST HAVE COST APPLICATION DEFERRED

69
cost Recognition Cost of Sales ----------------------------------------------- -------
691 68.000 68.000
Goods ---------------------------------- 49 Deferred Income -----------------------------
492 68.000 68.000 Deferred Costs Putting
the cost for deferred sales.
5 ------------ ------------ ----------- MUST HAVE
RECOGNITION OF OTHER DEFERRED INCOME Deferred Revenue recognition

accounts receivable 16 8.000 ------------------------------------------- Third Party Claims
8.000 162 49 Deferred revenue
---------------------------------------- ------------------------------
8.000 8.000 499 Other Deferred Income
For the amount of Other Income --- Deferred

--------- 6 ------------
APPLICATION MUST BE OTHER DEFERRED INCOME Revenue recognition

--------------------- 49 Deferred Income ------------------------------
10.000 10.000 499 Other Deferred Income Miscellaneous income 75 ---------
-------------------------------------------------- -------- Miscellaneous Rentals 755 10.000 10.000

For the partial or total accrual Other Deferred Income.
I HOPE YOU COULD HELP FIND

How Are Badgers Killed For Shave Brushes

depreciacion en leasing

hello want to know what treatment of depreciation on leasing
-------------------------------------------
---------- A:

First you have to see what kind of leasing contract to be performed (with or without option to purchase), if not with option to buy the seat as the company makes is the intermediary who in most cases are the banks, but when it's with purchase option normally takes place

depreciation FAQ:

1) What tax benefits of leasing? Leasing allows the customer to take accelerated depreciation of goods, and financial expenses. However, imposing a minimum term of 24 months for property and contracts of 60 months for real estate. If you fail to comply with these minimum periods, you lose the right to take an accelerated depreciation.
(2)
What kind of goods can be purchased by lease? can buy all sorts of fixed assets, whether movable or immovable. For example, offices, factories, machinery, equipment, office furniture, computers, vehicles, among others. It is not possible leasing of stock or perishable products. Legislation force is not clear as to the possibility of leasing of intangibles such as software licenses, trademarks and patents, among others.
(3) Do
installments must be equal? No. The fees may or may not be equal. Normally, if the client's business is seasonal, establishing quotas to suit the cash flow sales. Also, the fees can have a frequency other than monthly, for example, quarterly or half yearly.
(4)
"The call option is a fixed value or a percentage of the amount of goods? As in the case of periodic dues and the down payment, the purchase option is a value that is freely determined, as a result of negotiations between the contracting parties. Thus, it can be $ 1, 1% of the initial or any other amount agreed. However, it is common practice in the lease that the option is for an amount less than the expected realizable value of assets, so that the client is motivated to exercise.
(5)
Who is the owner of the rented property? legal owner of the rented property is the leasing company during the term of the leasing contract. Once it ends and the client meets all the obligations therein, including payment of the purchase option for, transferred ownership of the goods to the customer, which may freely dispose of mismos.Por example, in the case of Leasing a vehicle, the ownership card will be payable to the lessor during the term of the contract. By successfully completing the contract, just proceed to make the sale and transfer appropriate vehicle.
(6)
Who depreciates leasehold? The leasing company is the one who depreciates the leased property, despite not being the legal owner of them. Since has the benefit of accelerated depreciation that must meet the minimum contract term established in the existing legal framework. These show 24 months in the case of movable property and 60 months for the case of real estate. Failure to comply with these minimum terms, the law provides that the depreciation will not be accelerated and implemented in terms of the general scheme of income tax.
(7)
How lease accounting records in the customer's balance tenant? The client records the asset and financial depreciation (within normal, not accelerated) on the asset and the account Payable in person, by appropriate subdivision between current and non corriente.Para tax purposes, the client takes the accelerated depreciation, which reduces your taxable income tax, putting off further payment. This creates an effect on deferred income tax must register the company.
(8)
Are there minimum periods for the completion of leasing contracts? Yes, if the client wishes to avail the benefit of accelerated depreciation. In the case of buildings, the minimum period is 60 months, while in the case of other assets (personal property in general), the term minimum of 24 months.
(9)
Are there advantages to working with leasing companies that have tax stability contracts? The legal framework provides that landlords stabilized until the end of the duration of these contracts (varies in each case), under the previous regime, which allowed tax deduction regular quota leasing as an expense fully deductible calculating the tax base to renta.Sin however, provides a limitation by introducing a new concept, which is the "average quota." This in practice substantially limits el beneficio marginal de la estabilidad tributaria, puesto que todo exceso sobre la cuota promedio en una deducción periódica se debe trasladar íntegramente al final del contrato. Dada la complejidad matemática asociada a la demostración de este tema, se sugiere contactarse con un Oficial de Negocios de América Leasing a fin de coordinar una reunión explicativa.
(10)
¿Existen montos mínimos para la realización de contratos? Legalmente, no existe ninguna limitación. Normalmente se establece un monto mínimo de US$10,000 en función de las economías de escala necesarias para solventar los gastos administrativos asociados a una operación de arrendamiento financiero.Sin But America eventually achieved Leasing contracts for smaller amounts, when the client asks for such an exceptional need.
(11) Do
specific powers to require that the legal representatives of a company to sign leasing contracts? Definitely yes. Our legal department is available to assist clients in drafting the wording of the minutes and / or powers to regulate any deficiencies that might exist in the system powers your business.
(12)
How long do a lease contract? Normally, in the case of movable property, one week delay from when the customer brings the complete until the payment is made. If it is used goods, or import contracts, the terms tend to be older, so it is recommended to consult with our officers is Negocios.Cuando property, the procedure is often longer due to the need perform appraisals, titration study, verification of farm payments, taxes and other obligations of the owner's expense inmueble.En general, our services are usually faster than those of competitors. Especially when it comes to repeat business.
(13)
Which of the contracting parties you must pay taxes, taxes, levies and other charges affecting the leased assets? The tenant is responsible for these payments. However, it is usual practice that the lessor make these payments by the customer and then charge them. The collection can be immediately, via the issuance of a special assessment or may be financed by increasing regular payments.
(14)
"The VAT is the tax credit installments for the customer? definitely the VAT levied on periodic assessments paid by the client and the duty on the purchase option (there are cases in which the purchase option is not taxed with VAT) is tax credit for the tenant. Typically, the amount of contributions is such that the client retrieves the sales tax on immediately or almost immediately.
(15)
Can I cancel the contract before leasing? Are there prepayment penalties? The contract does not explicitly set the option to cancel early. However, it is possible through the signing of a bill for amendment. In this case, the market is usual practice to consider an additional amount saldo insoluto de la operación, que viene dado por el efecto tributario y en algunos casos por un lucro cesante, cuando este último es cuantioso.América Leasing tiene por política general (salvo cuando el contrato es de un monto significativo o cuando han transcurrido pocas cuotas desde la firma del mismo) no considerar lucro cesante y sólo cobrar al cliente, en adición al saldo insoluto de la operación, el importe del efecto tributario por cobro anticipado. Cada caso debe ser analizado en forma individual.
(16)
¿Las cuotas son fijas o pueden ser reajustadas por la empresa de arrendamiento financiero? Algunas empresas arrendadoras establecen cuotas variables (en función to Libor plus a premium for example). In the case of America Leasing, the dollar payment schedules are fixed fees. For schedules denominated in soles VAC, is made periodic adjustments to reflect constant purchasing value according to factors released by the Central Bank as mensual.Cabe noted that if the government changes the tax rates income, general sales tax - VAT - or any other tax, the contract entitles the lessor to move the adjustment either up or down. So far this has not happened.
(17)
Can endorse the client's insurance policies for the leasing company? If possible, even if it means additional costs to control the leasing company, which must be charged to the customer. In addition, emphasis is placed on reviewing the policy and its terms and conditions, so make sure that at least meet the minimum standards set by America Leasing. No endorsements are accepted at least not comply with these conditions mínimas.En general, there is an economic advantage to the insurance contract directly with America Leasing, then negotiate the conditions on the basis of an annual insurance contract, which generates economies of scale in purchasing, which subsequently move clientes.Existe also the possibility of designing special insurance plans, which meet in a better way the needs and preferences. For this we have expertise in the field.
(18)
Can you modify a lease agreement? If you can modify a contract. This implies the prior approval of a Committee of Leasing and collection of legal fees by drafting contracts. If required to extend the term of the transaction initially agreed, the client should be reclassified as a placement refinanced, which may cause some problems if it induces a greater perception reclassification risk and a worse risk category.
(19)
Is it a leasing more expensive than a bank loan? can not say categorically that one or the other scheme is more beneficial for a particular client. Variables should be analyzed before we can determine what is best for you. Among the indicators are relevant to review the lease siguientes.Tipo of goods (movable or immovable). Rates and terms to which the customer can access the financial system. Ability to generate profits for the financial client for the duration of the possible operation of Leasing. Resilience of the tax credit by the customer, based on an analysis of taxable sales and purchases. Our Business Officers are trained to recommend the best option in each situation analyzed. Our commitment is to honesty and transparency with the client.
(20)
Can do lease of property used? is possible. However, it is usual practice to consider a larger down payment and possibly additional safeguards when the secondary or resale value of the goods is low or there is little liquidity or demand for such products.
(21)
What if the supplier of the goods does not meet any of the terms committed to the delivery, warranty, operation, performance of the same? According to the provisions of the lease contract, the customer is responsible for choosing the provider and the property. If the goods do not comply with the requirements and benefits offered by the supplier, the customer has the right to make claims thereunder. Leasing company all the powers delegated to the client in order to fulfill that purpose, but is not involved in the grievance process, as it normally does not know the client as well as the characteristics of the property or business in which they operate.
(22)
How common is the request for additional assurances that asset to perform an operation of Leasing? Typically, transactions involve a down payment (although not in all cases) and are made in installments consistent with the length of the property, which implies that there is no need for additional safeguards. In the case of family businesses or companies closed, it is usually ordered joint and several guarantee of the principal shareholders. In the case of portable or transportable assets, as well as vehicles, it is usual for the appointment of a trustee legal.Sólo in major operations or serious risk usually apply additional safeguards but you can not generalize. Always analyze each case separately.
------------------------------------------------ -------------------------
EXAMPLE: ------------------ 1
INM
-------------------------- 33. And EQ MAQ ***** ---------------------
38 *** ------------- INTEREST ACCRUAL X **
X 46 OTHER ACCOUNTS PAYABLE -----------------------------*****

------
----------- 2 ------------------------ 46 ---------- -
------****** --------******
42 40 ---------- ----------
--------------------*****
3 ------ ---------------- 67 ---------- ---------------------

-----*********
38 --------------------------------*****



pages of interest.

http://www.sunat.gob.pe/legislacion/oficios/2007/oficios/i0352007.htm

http://www.americaleasing.com/alsaweb/preguntas.htm

Saturday, January 19, 2008

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Asignación Familiar

Regarding the Family Allowance, as I stated days ago. The company does not pay me this concept from August until December 2003 and requested that fertilizer so I asked again the Birth Certificate my 8 years. I just paid the month of December 2007 and tell me that since I presented this item applies the law of the FA and not before, that's true? my consulta.Les need to since I was hired in August 2003 also provided such documents and other requested but I would not have my family and my child care both in the seguro.Gracias for comments from ya.Atentamente, Juan
--- -------------------------------------------------- ------------------------------
1 .- THE SERIOUS QUESTION.

DO YOU HAVE ANY SUPPORTING DOCUMENT THAT DATE THAT THE DOCUMENTS SUBMITTED?.

2. RIGHT IS WHAT I REPORTED AS TO YOUR ACCESS TO BENEFIT FAMILY ASIG NEED TO PRESENT THE BIRTH OF YOUR CHILD AS THE COMPANY MUST BE DocuMeter SUSTENTATORIO EXPEND MONEY ORDER. ENTER MY DOUBTS BUT NOW THAT WHEN YOU ENTER YOUR PERSONAL INFORMATION AND CALL ME I SUPPOSE to drop that had children, and THE VIEW THAT THE COMPANY You should have asked for the BIRTH BY SIDE THAT YOU CAN ASK YOU TO COMPANY regularize the family allowance plus interest carriers.

3. ON THE OTHER HAND, THE SURE TO BE IN FORM PERSIBES DIFFERENT FAMILY ASSIGNMENT AS INSURANCE THAT YOUR ACCOUNT MAY ACCESS YOUR WIFE AND CHILDREN. Simply register.


SUPREME DECREE No. 035-90-TR

DECREES: Article 1 .-
regulations make reference to the Act, it is understood that is referred to the Law 25129.
Article 2 .- They are included in the scope of benefits to which shrinks the Law 25129, the
workers subject to private sector labor whose wages are not governed by collective bargaining
, whatever their date of entry.
Article 3 .- The Family Allowance established by the Act has the character and nature of remuneration.
Article 4 .- The calculation for the payment of family allowance is made by applying the 10% to be referred
Article 1 of the Law on the legal minimum wage in force at the opportunity to receive appropriate
profit.
Article 5 .- The requirements to be entitled to family allowance, have
existing employment relationship and keep caring for one or more children under eighteen.
Article 6 .- The worker is entitled to receive the allowance until the children familiar
are eighteen years of age unless they are making higher education or university
, in which case this benefit will be extended until the completion of the same , for a maximum
six years after implementation of the majority.
Article 7 .- In the case that mother and father are employees of one company, will
entitled to this benefit, the two workers.
Article 8 .- If the worker works for more than one employer, shall be entitled to Family Allowance
every employer.
Article 9 .- If the worker came spouse receiving the allowance separately to the child,
shall remain entitled to receive it, regardless of the amount that was, and, in terms of
child allowance, whichever is the to give higher profit whatever the origin of this.
Article 10 .- The family allowance is paid by the employer under the same mode that is
by paying wages to their workers.
Article 11 .- The right to payment of family allowance established by the Act, governing from the
validity of it, being required the worker to prove the existence of the child or children
any. Article 12 .-
Ministerial Resolution shall be issued additional rules for the implementation of
hereof. ****************************************


WHO ARE INCLUDED IN THE EXTENT OF THE LAW OF FAMILY ASSIGNMENT?

Private Workers Scheme, whose remuneration is not governed by collective bargaining, whatever their date of entry.

WHAT IS THE PERCENTAGE OF ALL household allowance?

is the 10% statutory minimum income, the opportunity to receive appropriate benefit.

WHAT ARE THE REQUIREMENTS FOR THE PERCEPTION OF SUCH BENEFIT?

are entitled to receive workers with existing employment relationship that:
1. Are responsible for one or more children under 18 years.
2. When children reach the age of higher or university pursuing studies will extend this benefit to completion thereof, for a maximum of 6 years.

"shall be entitled to The family allowance, IF SO HOW THE MOTHER AND FATHER WORK FOR THE SAME COMPANY?

If, receive both this concept.

IF THE WORKER HAS MORE THAN A JOB, WILL BE AS EFFECTIVE ASSIGNMENT PAYMENT FAMILY?

If you are entitled to receive for each employer.

HOW TO MAKE THE FAMILY ASSIGNMENT?

be paid by the employer under the same mode that is by paying wages to their workers.


WHAT IS THE REQUIREMENT TO BE MET IN ORDER TO RECEIVE THE ALLOCATION THEORY FOR FAMILY?

The worker is required to prove the existence of the child or children that hath. EXAMPLE



income to work on 01.01.2007, but only on 01.12.2007 I inform my employer that I have a 10 year old son. Since when should pay me the family allowance, from 01.12.2007 or from my income on 01.01.2007? "

FOR ALLOCATION PERSIBIR proffers FAMILY WORKER MUST PROVE THE EXISTENCE OF DOCUMENTS WITH YOUR CHILD THROUGH THE BIRTH OF HIS SON. IN THE EVENT THAT THE PROPOSED WOULD BE 01.12.2007. This accreditation is ised PDT THROUGH THE

Black Rosary Signafies What Gang

Impuestos de empresa constructura

Hello forum friends: I go to you to help me on various issues related to a company dedicated to the construction of buildings. My question is this company that taxes would be affected given that the General Scheme, on the other side for the construction of these buildings have q necessarily going to hire workers, these workers necessarily good to be in a form of workers or something, it could support payments to such workers with receipts for fees?. The company will provide services in construction of buildings, is there any special treatment for these businesses in terms of tax obligations SUNAT both as workers. I hope your help, thank
--------------------------------------- antemano.Mary -----------------------------------------
A:

4. PAY TAXES AND DEDUCTIONS
4.1. Monthly Withholding

With the exception of gains on the sale of property other than household and the distribution of dividends, payments of Income Tax Second Category are made by making the person holding that such income payable , which is known as withholding tax.
In this case, are people Withholding Agents (natural or legal) who pays or credits income considered second rate.
These people retain the tax basis of Interim Payment, applying an effective rate of 13.5% on the gross amount to be pay.
To declare and pay deductions, will present the PDT (Declaration Telematics Programme) 0617, Other Deductions, as the last digit of your RUC, according to the Schedule of Tax Obligations.
Legal Base: TUO of the Law of Income Tax - Supreme Decree 179-2004-EF, as amended.
4.2. Account payments
From 2004, individual, undivided and conjugal society obtain income from sale of property (other than those that are busy household for the seller), will have to make a payment on account concept.
To this end, the fee is 0.5% on the sale of the property value.
Such prepayments will be made until next month signed the respective minutes and within the time allowed by the Tax Code for monthly obligations, regardless of the agreed payment or collection of payment by the transferor . However
payment made by the seller, you must file annual income tax of Second Category computable considering the cost of the property at time of purchase.
On the other hand, whether the transfer of properties is formalized through a public deed or registration form, take into account the following:
Obligations Seller:
Sales of property other than the residence: You must provide notarized proof attesting the deposit of the tax. Sales
considered household property, the notary must file:
The Communication of not being required to make advance payment of income tax of second category on disposal of property or rights thereto, to be Superintendent referred to in Resolution No. 093-2005/SUNAT.
Last autovalúo affidavit.
The deed proving his ownership for a period exceeding two (2) years of the transfer of the property being Sales
property acquired before 01/01/2004: You must provide notarized document stating a date certain in the acquisition of property, the document where intestate succession or Proof of Registration in the Public Records of the will or the form respective registration. Notary Bonds
:
sure that the receipt or payment form attesting to the payment on account of Tax:
is the number of Single Register of Taxpayers alienating. Concern
0.5% of the sales value of the property or rights relating thereto, contained in the minutes, and the part that is subject to the tax. Understood by retail value transfer of the property value of the disposal.
Insert the documents referred to in paragraph 1) of this Article, the respective Deed. Archive
registration form along with the documents referred to in paragraph 1) of this article.

Payment is made through the virtual form 1662, states the following: • Tax Period: Month and year that you sign the bill. • tribute Code: 3021 Second Category Income - Self
In the case of Major taxpayers, the declaration and payment is made on the premises of the SUNAT that have been reported, while the Medium and Small taxpayers do in the authorized bank branches, according to the last digit of the RUC, in accordance with Schedule
Tax Obligations established by the SUNAT.
Legal Base: Article 84 A ° of the TUO of the Law on Income Tax - Supreme Decree N ° 179-2004-EF and modificatorias.Segunda Final Transitional Provision of Legislative Decree 945.Artículo 53 A of the Regulations of the Law Income Tax - Supreme Decree No. 122-94-EF, as amended by Supreme Decree No. 086-2004-EF.

4.3. A final withholding
When companies make dividend distribution shall withhold 4.1% of those amounts as payment for final consideration.
Global Net Annual Income does not include dividends or any other distribution of profits.
Legal Base: Article 73 A ° of the TUO of the Law on Income Tax - Supreme Decree N ° 179-2004-EF and modificatorias.Artículo 89 ° et seq of the Law on Income Tax - Supreme Decree Nr . 122-94-EF, as amended by Supreme Decree No. 017-2003-EF. *********************


Worksheet

CIVIL CONSTRUCTION
1.
area are found within the system serving workers in construction activity, characterized by the temporality of their services subject to the execution of the work. For the definition of their jobs and wages are defined in the following categories: a) workers, b) and c helpers or officials) pawns. In the first and largest category are the masons, carpenters, Ferrero, painters, electricians, plumbers, plumbers, shopkeepers, drivers, drivers when they perform the functions of operators mixers, concrete mixers and wincheros, mechanics and all qualified in a specialty field as those involved in the construction of bridges, roads and tunnels. Assistants or officers are workers who are serve as assistants to the operators as auxiliaries of them for failing to achieve qualification in the specialty. The laborers are unskilled workers who are engaged in various tasks in construction activity.
2.
excluded workers are excluded from the special scheme for construction workers providing services in investment construction company limited, as they implement works not exceeding 5O ITU and workers providing services to natural persons build your home directory, where the cost of the work does not exceed 50 UIT. (D. Leg. 727)
3. Uptime Compensation
The compensation scheme gives workers a percentage of the sums received for payment during the work performed. At present this system reaches 15% of total basic wages earned during the service for the days actually worked, the remuneration that is the basis for the calculation of the CTS excludes wages before Sunday and called on rate overtime pay, considering the amount corresponding to the primitive value of the extra hour, while the said fee is payable on separately from the CTS. The above 15% is constituted as follows: 12% is proper compensation for length of service and 3% is granted in lieu of payment of payment of the CTS utilidades.El must be made within 48 hours after the expiration of the respective contract.
4. Solidarity
The owner of the work is jointly liable with contractors, sub-contractors or destajeros to take over for the execution of the work or part thereof, for breach of the relevant social and economic obligations. The site builders and contractors in charge, included in the contracts they conclude, clauses guaranteeing the enjoyment of compensation benefits and compensation of workers who work with brokers and sub-contractors.
5.
payroll The payrolls of the companies developing civil construction activities can be carried by each piece or set for several plays. In the forms must include the name and address of the employer, whether contractor or sub-contractor and the name of the owner of the work unless it is the employer in which case state that has both qualities. (DS N º 001-98-TR)
6. Basic daily Jornal
For
Ministerial Resolution N º 315-2006-TR available to the publication of the collective agreement between the Peruvian Chamber of Construction - CAPECO and the Federation of Construction Workers of Peru - FTCCP (El Peruano: 09/07/2006) decided that from June 1, 2006 the basic daily wage workers of this branch, according to the category they belonged was as follows: Operator: S /. 35.09Oficial: S /. 31.36Peón: S /. 28.03Igualmente provides that once the Institute of Statistics and Informatics (INEI) set unified price indexes and corresponding adjustment factors, employees may request the payment of rebates to its parent.
7.
Labor Day On 25 October of each year was established as the Day of Construction Workers. Is non-working holiday for this sector, therefore the regulations govern Legislative Decree No. 713 and related provisions and regulations, rules of Law No. 26331.
8.
CONAFOVICER Supreme Decree No. 9 of July 27, 1959 and Agreement of 28 December 1962 the National Commission on Construction Industry, approved by Ministerial Resolution No. 299, February 25, 1963, approved the creation of a Fund for Housing Construction and Recreational Centers for Construction Workers (CONAFOVICER), creating a Management Committee approved its Statute which is funded primarily concerned with the contributions of workers who are detained on a compulsory by employers and deposited on behalf of the institution, who intended for the purpose of its creation with appropriate modifications, the result that all of their income goes according to their statutes, and should not be distributed in any way directly or indirectly between partners , in the event of dissolution of its assets must be allocated for the purpose of its establishment.
Currently the contribution of civil construction workers to CONAFOVICER, is 2% of their basic wages. Which must be withheld by your employer and deposited in the National Bank within 15 days into the month following such withholding made

**************** ***************
LINKS

http://www.sunat.gob.pe/legislacion/superin/2002/133.htm

http://www.sunat.gob.pe / legislacion/oficios/2004/oficios/i1542004.htm

http://www.arquitectuba.com.ar/planillas-de-calculo/

Maternal Chest Infection And Fetus

los asientos contables serian ?¿?¿?

bought a 30 c 400 sheaves / u cancelnado 40% by check and the difference with a letter to 30 days ... Erian cuals seats
--------------------------------------------
----------------- A:

-------------- ------------- 1
60-12.000
40-2.280 42.1 ------------
14.280
GARRUCHA FOR PURCHASING ------------ 2 ---

----------- 20-12.000
61 ---------- ---- 12.000
STOCK FOR CHANGE ----

-------- 3 ------------- 42.1 - 5.712
10 ---------- ---- 5.712
CANCELLATION BY THE CA TO 40% OF THE FAC ****

------------ 4 ------------- Accounts payable 42.1 -
-8.568 42.3 8.568 LETTERS X -------------------------- PAY FOR CHANGE
LETTER TO 30 DAYS

Hope that helps

Friday, January 18, 2008

Patron Saint For Ovarian Problems

Asiento prestamo al personal ,dcto por planilla

Good evening friends, I made a personal loan to deduct 600.00 for three months in January - febr - March payroll, and turned the check for S /.
600.00 600.00 14 -------- ------------ 10-----------

600.00 OUT BY DINEROAHORA WANT TO KNOW HOW THE PROVISION OF JANUARY AND PROVISION THAT REFLECT THE RECOVERY OF THE LOAN 1ERMES, 600.00 AND YOUR SALARY IS ONP, WOULD LIKE TO KNOW IF I CAN AYUDAR.ESPERO
--------- RPTA --------------------------------------------------
-------------------------- A:
--------------- -1 -------------------

654.00 ----- 62 40 ---------- ---------- 132.00
41----------- -
322.00 --------- 14 --------------------- 200.00
SUPPLIES FOR THE RETURN OF THE MONTH OF JANUARY

--------------- 2 ------------------- 94 ---- 654.00
79 - -------------------- 654.00
BY THE FATE OF THE CLASS 6

I hope I've been able to help

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Todo sobre suspensión Renta 4ta Categoria y Declaracion Anual

Good morning, someone could explain with example about who can apply for suspension of the 4th income category and who are required to submit annual return the 4th income category in 2008? I read on page Sunat, I need a booster.

------------------------------- RESPONSE


Rta The suspension is independent of 4th Category Each financial year, therefore you should apply for the new suspension of Rta 2008 4th Cat, and this must be requested through the Web site of the Sunat. EXAMPLE



consider the sr. Juan Rosas LLerena with RUC 10088796361, an attorney, who works at a consulting firm that additionally receives rental income in the fourth category for work done independently,
The fifth-INCOME perceived to the previous month is S /. 4,000.00. The income received by the exercise of their profession (FOURTH INCOME CATEGORY) is S /. 7.282.
consider the case this year has been:
4th income withholdings. and 5th. Category S /. 554.00
has not made payments of income 4th. Category in the year (S /. 0 Nuevos Soles).
and has a credit balance of income tax last year by S /. 87.00 Dollars
That the total is S /. 641.00
suspension Request submitted 2 cases, to enter just click on each of them.



Case 1 - http://www.sunat.gob.pe/tutores/demos/orientacion/suspension4ta/SuspCaso1.swf

If the date you received your receipt by fees primerPago BACK to June 1, 2006.

Case 2 - http://www.sunat.gob.pe/tutores/demos/orientacion/suspension4ta/SuspCaso2.swf

If the date you received your receipt for fees primerPago by POST- June 1, 2006

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multa por no presentar liquidacion anual de afp

good morning I wonder what the fine for not submitting the annual clearance afp.gracias payments in advance for the answers ----------- --------------------------------------------------
--------------------------------------- ANSWER

FOR THE CALCULATION OF INTEREST Moratorium on AFP YOU ENTER THE HOME OF THE AFP AND INCOME TO LINK CALCULATION default interest.


GIVE YOU CLICK ON THE PHOTO

SETTLEMENT ANNUAL CONTRIBUTIONS AND DEDUCTIONS TO THE PENSION SYSTEM
According to Law No. 27605, set out as follows : • Employers who make contributions and deductions on account of pension benefits (AFP / ONP) and health (Essalud / EPS) of its employees are required to submit to the administrative bodies of contributions due under the responsibility, an Annual Settlement Ideas and Social Security withholdings, for each insured workers or afiliados.Plazo: until January 31, 2006 by contributions, even if the employee has worked for a period less than twelve months. • Employers who make contributions and deductions on account of pension benefits (AFP / ONP) are required to provide workers with the withholding of contributions to the Pension System, together with the Certificate of Retention of Revenue Fourth and fifth categories of income tax, subject to the submission of Annual Settlement of Contributions and Withholdings. • Entities before which you must present the Annual Clearance: Sunat (for contributions to Essalud and ONP), EPS (for contributions to EPS) and AFP (for contributions to each AFP). (official gazette El Peruano).

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pago de multa por declarar datos falsos

Hi friends, I would like to guide me, yesterday at the bank paid the penalty for false declaration of PDT621 the month of November 2007 but for x reasons I could not do the rectifying of PDT621, I will Hoyl Friday My question is: I paid the fine in advance to rectifying it like me? ---------------------------- Thanks
-------------------------------------------------- -------------------------------------------------- ------------------------------------
Article 179 º .- INCENTIVOSLa REGIME fine applicable for the offenses set out in paragraphs 1, 4 and 5 of Article 178 °, will be subject to the following benefits of incentives, provided the taxpayer meets cancel it with the corresponding reduction: It is lowered by a ninety percent (90%) where the tax debtor to comply with state tax liability omitted prior to any notice or requirement of the Management Board concerning the tax or period regularizar.La standard does not specify nothing concerning whether to pay before or after the filing of rectifying, so if you only conditions specified as to qualify for the rebate of 90% should not have been required by SUNAT.Saludos

************ IF YOU SERVE IS CORRECT.

Sommelier: If you have filed a rectifying that determine minimum obligation as laid down in the original statement and then determine the tax authorities a greater obligation than that considered by the tax debtor in both statements, the penalty fine applicable, ie, 50% of the tax withheld is calculated taking into account the difference between the tax determined by the Administration and appropriated by the debtor in his original statement.

REPORT No. 037-2003-SUNAT/2B0000
SUBJECT:
is consulted on the calculation of the penalty of fine for the offense under paragraph 1 of Article 178 ° of the Consolidated Text of the Tax Code, for A taxpayer filing a tax liability determined rectifying lower than reflected in his original statement, which takes effect after 60 days without the Administration has issued pronouncements on the truth or accuracy of the information contained in the declaration shall subsequently, the product of an audit is determined a tax liability greater than that declared by the taxpayer.
respect, you are asked to state whether, in such circumstances, the penalty shall be calculated by comparing the result obtained in the audit as recorded by the taxpayer in its original declaration or statement made by him in rectifying. LEGAL BASE
:
- Consolidated Text of the Tax Code approved by Supreme Decree No. 135-99-EF, (hereinafter TUO the Tax Code), published on 19.8.1999, and amending regulations.
ANALYSIS:
According to paragraph 1 of Article 178 ° of the TUO of the Tax Code is an offense related to the obligations tax, "not included in the income statements, income, assets, acts charged or detained or levied taxes, or state false facts or figures or omitting circumstances that influence the determination of tax liability." As
flows from the wording of that article, that infringement is set when the tax debtor filing relating to the determination of tax liability, consigning information that does not conform to reality, whether it failed to include receipts, income, assets acts charged or taxes withheld or collected, or for any other figure or declared false information or omitted any circumstances that influenced correct determining their tax liability.
Well, being that the determination of tax liability is only for tax and period, the aforementioned infringements will be set for each incorrect determination made by the debtor, even when it is contained in a statement that, under the laid down in Article 88 ° of the TUO of the Tax Code (1), has been rectified by the debtor in one or more opportunities. That is, notwithstanding that such determination results from a single declaration (the original statement) or more (the original statement and one or several statements rectifying).
In other words, the presentation of a statement rectifying the violation can not set the fields of analysis, independently to which is set when the debtor files his original statement incorrectly determining your tax liability.
The above flows from the provisions of Article 179 ° of the TUO of the Tax Code, which for purposes of applying the sanction, inter alia, the offense provided for in paragraph 1 of Article 178 ° of that TUO solely attributed to the rectifying effect as a statement of correction.
As such, it should be understood that when the Tables of Offenses and Penalties TUO as part of the Tax Code, provide that the penalty for the offense subject of analysis is a fine equivalent to 50% of the tax withheld (2), it must be calculated taking into account the tax liability originally declared by the debtor, regardless it subsequently has modified this requirement by filing a rectifying.
Thus, in the case of course raised in the consultations, in which the debtor has corrected its original statement by reducing the amount of your tax liability, after which the product of an audit the tax authorities had a greater obligation that determined by the debtor in both statements, the fine applicable, ie, 50% of the tax withheld is calculated taking into account the difference between the tax determined by the Administration and appropriated by the debtor in his original statement .
CONCLUSION:
If you have filed a rectifying that determine minimum obligation as laid down in the original statement and then determine the tax authorities a greater obligation than that considered by the tax debtor in both statements, the fine applicable, that is, 50% of the tax withheld is calculated taking into account the difference between the tax determined by the Administration and appropriated by the debtor in his original statement.
Lima, 04 February 2003. ORIGINAL SIGNED PORCLARA
URTEAGA GLODSTEIN

National Legal Mayor (e)
(1) As provided in the above standard, the statement relating to the determination of tax liability may be replaced within the same presentation. Overcome this, "continues the standard" could result in a declaration rectifying the same shall become effective with her presentation she has determined equal or greater obligation. Otherwise, he adds, is void unless within 60 (sixty) días hábiles siguientes a la presentación de la declaración rectificatoria, la Administración no emitiera pronunciamiento sobre la veracidad y exactitud de los datos contenidos en dicha declaración rectificatoria, sin perjuicio del derecho de la Administración de efectuar la verificación o fiscalización posterior que corresponda en ejercicio de sus atribuciones.
(2) Conforme lo establece la Nota 7 de las referidas Tablas, tratándose de tributos administrados y/o recaudados por la SUNAT, el tributo omitido será la diferencia entre el tributo resultante del período o ejercicio gravable, obtenido por autoliquidación o, en su caso, como producto de la verificación o fiscalización, y el declarado as a result of such tax period or year. If it had not been declared the resulting tax, the tax withheld will be obtained from the verification or investigation.