<\/p>\n
REGULARIZATION<\/strong>.<\/p>\n By means of Law 51 of 2013 published in the Official Gazette 27368-C of September 6th, 2013, the taxpayers have the opportunity to adjust the Income Tax, which consist in being up to date with this tax obligation. The opportunity to make a single payment is given, the latter being the result of: adding the taxable income of the last three tax returns, dividing the total by three and applying 25% to the result.<\/p>\n The taxpayer who carries out the payment as explained before will not be audited until August 31st, 2014 and will receive a certificate showing he has been audited until 2011\u2019s tax period.<\/p>\n This process cannot be requested by those who are undergoing an audit process.<\/p>\n MORATORIUM.<\/strong><\/p>\n If a taxpayer is delinquent with respect to any taxes managed by the ANIP, he\/she has until December 6th, 2013 to make the pending payment, 100% exempted from fines and surcharges and will have a 25% discount on the interests accrued. The complete list of taxes is published in the website www.anip.gob.pa<\/a><\/p>\n[note color=”#ecfce4″]\n This is a production and edition of the \u201cEduardo Morgan Jr.\u201d Research & Consulting Center. The content of this publication does not, in any form, represent a formal opinion from MORGAN & MORGAN. For additional information, comments or questions, please contact us at: agendajuridica@morimor.com<\/p>\n[\/note]<\/p>\n REGULARIZACION<\/strong>.<\/p>\n Por medio de la Ley 51 de 2013 publicada en la Gaceta Oficial 27368-C del 6 de Septiembre de 2013, \u00a0los contribuyentes tienen la oportunidad de regularizar el Impuesto sobre la Renta que consiste en ponerse al d\u00eda en el cumplimiento de este impuesto. Se les brinda la oportunidad de hacer un pago que es el resultado de: sumar la renta gravable de las \u00faltimas tres declaraciones de renta, dividir el total entre tres y al resultado aplicar 25%.<\/p>\n El contribuyente que realiza el pago en los t\u00e9rminos anteriormente indicados no ser\u00e1 auditado hasta el 31 de Agosto de 2014 y recibir\u00e1 un certificado que indica que ha sido auditado hasta el per\u00edodo fiscal 2011.<\/p>\n No pueden solicitar este tratamiento quienes se encuentran en procesos de auditor\u00eda.<\/p>\n MORATORIA.<\/strong><\/p>\n Si un contribuyente se encuentra moroso respecto alg\u00fan impuesto de los administrados por la ANIP\u00a0 cuenta hasta el 6 de Diciembre de 2013 para llevar a cabo el pago pendiente exento 100% de multa y recargo y se le descontar\u00e1 25% de lo adeudado en intereses. La lista completa de impuestos aparece publicada en el sitio www.anip.gob.pa<\/a><\/p>\n[note color=”#ecfce4″]\n Esto es una producci\u00f3n y edici\u00f3n del Centro de Investigaci\u00f3n y Consultas – “Eduardo Morgan Jr.” El contenido de esta publicaci\u00f3n no significa que, en cualquier forma, representan una opini\u00f3n formal de Morgan & Morgan. Para obtener m\u00e1s informaci\u00f3n, comentarios o preguntas, p\u00f3ngase en contacto con nosotros en: agendajuridica@morimor.com<\/p>\n[\/note]<\/p>\n","protected":false},"excerpt":{"rendered":" REGULARIZATION. By means of Law 51 of 2013 published in the Official Gazette 27368-C of September 6th, 2013, the taxpayers have the opportunity to adjust the Income Tax, which consist in being up to date with this tax obligation. The opportunity to make a single payment is given, the latter being the result of: adding<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[482,483,427,420],"tags":[],"_links":{"self":[{"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/posts\/24291"}],"collection":[{"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/comments?post=24291"}],"version-history":[{"count":0,"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/posts\/24291\/revisions"}],"wp:attachment":[{"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/media?parent=24291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/categories?post=24291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/morimor.com\/es\/wp-json\/wp\/v2\/tags?post=24291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}