How can you avoid stamp duty?

How can you avoid stamp duty?

Stamp tax guatemala

The Stamp Tax is regulated by Decree Law No. 3,475, of 1980, and is a tax that is levied mainly on documents or acts that show a money credit operation. Its taxable base corresponds to the amount of capital specified in each document.

There are fixed rates and variable rates. Bills of exchange, promissory notes, simple or documentary credits, delivery of invoices or accounts receivable, bank discount of bills, loans and any other document, including those issued in dematerialized form, containing a money credit operation, are subject to a rate of 0.066% on their amount for each month or fraction of a month between their date of issue and maturity, with a maximum of 0.8%.

By virtue of Supreme Decree No. 537 Exempt of the Ministry of Finance, published in the Official Gazette of January 4, 2016, the fixed rates of the Stamp Tax established in Articles 1°, No. 1, and 4°, were readjusted by 2.7% as from January 1, 2016, leaving its amount at $3,565.

Notarial stamps

Order HAP/70/2013, of January 30, 2013, approving form 230 “Personal Income Tax and Non-Resident Income Tax: Withholdings and payments on account of the Special Tax on prizes of certain lotteries and bets; Corporate Income Tax: Withholdings and payments on account on prizes of certain lotteries and bets. Self-assessment” and Form 136 “Personal Income Tax and Non-Resident Income Tax. Special Tax on the Prizes of certain Lotteries and Bets. Self-assessment”.

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The special tax will be accrued at the moment in which the prize is paid or satisfied, and a withholding or payment on account of 20 percent must be made. The base of withholding or payment on account will be determined by the amount of the taxable base of the special tax.

The taxpayers who have obtained the prizes foreseen in this provision will be obliged to present a self-assessment for this special tax, determining the amount of the corresponding tax debt, and to pay the amount thereof.

Forensic and Notarial Stamp Act

In Australia, taxes are imposed by the Australian Government, state and territory governments and local government agencies. Australia’s tax laws are complex and various general and specific anti-avoidance rules may apply to structures or transactions. Various tax issues may arise from an investment in Australia depending on the circumstances of that investment. You should seek specific tax advice before engaging in any investment or transaction in Australia.

15% for residents of a country with which Australia has a Double Taxation Agreement (DTA Country), unless an exemption applies; or 30% otherwise, unless an exemption applies.

Australian residents must pay tax on their income earned from all sources, whether inside or outside Australia (their worldwide income). Non-residents of Australia generally pay tax only on income derived from sources within Australia, subject to the application of any applicable double tax treaty.

Reglamento de la ley de timbres fiscales

Teniendo en cuenta lo anterior, se observa como esta nueva reforma presenta cambios en las diferentes cargas tributarias, algunos impuestos mantienen su naturaleza mientras que otros se modifican para aumentar el recaudo, debido a la cantidad de impuestos que se manejan en nuestro país y por ser la reforma tributaria un tema tan extenso el autor del ensayo pretende poner en contexto el impuesto de timbre, su utilidad y las modificaciones más relevantes que ha sufrido en los últimos años, bajo la propuesta, “el impuesto de timbre, un impuesto innecesario en Colombia”, La metodología que se utilizará en lo cuantitativo para medir estadísticamente la causa y efecto de la disminución en el recaudo de este impuesto, se analizará a través de datos de investigación descriptiva, características y factores del sujeto, la población objetivo general es Colombia y se especifica los contribuyentes que están a cargo de este impuesto.

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Este ensayo está dividido en 3 capítulos, En el primer capítulo se definirán todos los conceptos relacionados con el impuesto de timbre y sus antecedentes, haciendo un breve recorrido por la historia de su implementación, en el segundo capítulo se hará un análisis comparativo del recaudo del impuesto de timbre en los últimos 7 años, (periodo entre 2010 y 2017) y su utilidad, finalmente en el último capítulo el autor del ensayo presentará los argumentos, reflexiones y conclusiones que obtuvo de la investigación.