GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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19:23 Jan 29, 2012 |
Spanish to English translations [PRO] Bus/Financial - Law: Taxation & Customs / Taxation | |||||||
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| Selected response from: liz askew United Kingdom Local time: 12:55 | ||||||
Grading comment
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Summary of answers provided | ||||
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4 +2 | liable taxpayers |
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4 | obligatory taxpayers |
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4 | substitute taxpayers |
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3 | persons with tax liability |
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liable taxpayers Explanation: The Act makes plain that the passive subjects of the ICIO, as liable taxpayers, are the natural or legal persons or organisations of article 35.4 of the Ley General Tributaria 58/2003 of 17 December who are the owners of the construction, installation or work, whether or not they are proprietors of the property in which the former are carried out (cf.: Article 100.1 LRHL). Should the construction, installation or work not be carried out by the actual taxpayer, the law lays down a substitute; in this case the passive subjects of the tax will be considered simply to be those that have sought the corresponding permits or carry out the work 86 (cf.: Article 101.2 LRHL). http://www.mapfre.com/fundacion/html/revistas/seguridad/n120... -------------------------------------------------- Note added at 12 mins (2012-01-29 19:35:50 GMT) -------------------------------------------------- Identification of Liable Taxpayer For income tax purposes, the liable taxpayer is named in the assessment. For excise tax purposes, the liable taxpayer is named in the assessment. For liabilities imposed and actions required or permitted in periods beginning on or after January 1, 2008, the LLC is the taxpayer. http://www.taxhelpattorney.com/irs/irm_05-001-021-d0e1420.ht... -------------------------------------------------- Note added at 19 mins (2012-01-29 19:42:40 GMT) -------------------------------------------------- You can appeal if we refuse to award a disability reduction. An appeal can be made by the liable taxpayer or the owner of the property (if different). http://www.durham.gov.uk/Pages/Service.aspx?ServiceId=8377 contribuyente -------------------------------------------------- Note added at 20 mins (2012-01-29 19:43:59 GMT) -------------------------------------------------- If relief is given against only a proportion of the receipt or a proportion is exempt in the hands of an otherwise liable taxpayer, that same proportion of the deduction is disallowed. http://www.hmrc.gov.uk/manuals/intmanual/intm595030.htm |
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