Uploading modules Q4 2012
Le infomamos today issued Memorandum Order HAP/2259/2012 by amending modules simplified VAT scheme approved in 2012, due to increased rates suffered since last September 1, from 8 to 10% in the small, from 18 to 21% in general, plus some products and services that were taxed at reduced it to have passed general type.
If you want access to the full text of the Order, click here.
The first thing to clarify is that partial payments for the third quarter, the deadline ended on the 20th of this month, are not affected by this provision.
Second, there are new modules are calculated for the entire 2012, so that taxpayers do not waive the application of special simplified VAT regime for the fourth quarter new tables apply for calculating the share for the fourth quarter, regularizing in the fourth quarter for the new modules.
Third, taxpayers who have stopped working before 1 October, seasonal activities completed before that date and taxpayers benefiting from the ability to waive the application of the system is now offered, apply only table that was in effect for 2012.
Finally, you can quit the simplified special scheme from October 25 until November 30, with effect from 1 October, exercising the option through the Form 036 or 037 and it will also make it impossible to apply the system objective assessment in income tax 2013, although, remarkably, during the fourth quarter of 2012 continue to apply this in their personal tax regime.
I hope that this information will be useful, I send a cordial greeting,
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