sentencia tributaria administrativa

English translation: Tax Administration ruling/decision

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:sentencia tributaria administrativa
English translation:Tax Administration ruling/decision
Entered by: Manuel Aburto

03:33 Apr 30, 2020
Spanish to English translations [PRO]
Law/Patents - Law: Taxation & Customs / Tax decisions/ruling
Spanish term or phrase: sentencia tributaria administrativa
Hola,

Nuevamente yo con mis consultas.

El documento que estoy traduciendo está relacionado con un conjunto de "Sentencias Tributarias Administrativas"

Resolución administrativa No.###### [hora - fecha]
“Considerando VI. Que en relación a los ajustes formulados por la Dirección General de Ingresos (DGI) al Impuesto al Valor Agregado (IVA) período fiscal 2005-2006 por la suma de C$10,897.38 (diez mil ochocientos noventa y siete Córdobas con 38/100) más su multa Administrativa por Contravención Tributaria por la suma de C$2,724.35 (dos mil setecientos veinticuatro Córdobas con 35/100) y el Ajuste a las Retenciones en la Fuente (IR) período fiscal 2005/2006 por la suma de C$4,173.23...

ACREDITACION/DEVOLUCION

Resolución administrativa No.###### [hora - fecha]

ACTIVOS FIJOS

Resolución administrativa No.###### [hora - fecha]

ACTIVIDADES REMUNERADAS

Resolución administrativa No.###### [hora - fecha]

ACTOS CONSENTIDOS
Resolución administrativa No.###### [hora - fecha]

ACTOS NO IMPUGNADOS
Resolución administrativa No.###### [hora - fecha]

En internet logré encontrar un documento titulado:
LAW ON TAX ADMINISTRATION – VIETNAM July 2019

Chapter XI
Enforcement of Tax Administrative Decisions

Mi consulta es: Está bien si traduzco "sentencias" como "decisions" en este caso.

Una vez más, agradezco todos sus aportes.
Manuel Aburto
Nicaragua
Local time: 05:01
Tax Administration ruling/decision
Explanation:
The Tax Administration can grant advance rulings on taxation matters that concern your company. An advance ruling specifies our tax assessment procedures ...

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Note added at 29 mins (2020-04-30 04:02:12 GMT)
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"ruling" synonymous with "decision"

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Note added at 30 mins (2020-04-30 04:03:58 GMT)
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In subsequent administrative proceedings, the taxpayer may claim to have relied on an ambiguous tax provision and the tax administration may ...
Selected response from:

David Hollywood
Local time: 08:01
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +6Tax Administration ruling/decision
David Hollywood
4administrative tax rulings
Michael Grabczan-Grabowski
Summary of reference entries provided
Refs.
Taña Dalglish

  

Answers


25 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
administrative tax rulings


Explanation:
I see that in various official sources, "sentencia administrativa" is translated as "administrative judgement"; however, I think "administrative ruling" sounds better.

Another option would be "administrative tax judgements."

A "sentencia" is also a decision, but it is reached by a judge, which would, therefore, be considered a "judgement" or "ruling" in English.

On the other hand, I usually translate "resolución" as "decision". So, in your text, I would translate "resolución administrativa no." as "administrative decision no."

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Note added at 27 mins (2020-04-30 04:00:49 GMT)
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Sorry, I meant to make my suggestion singular, i.e. "sentencia tributaria administrativa" = "administrative tax ruling"

Michael Grabczan-Grabowski
Canada
Local time: 05:01
Specializes in field
Native speaker of: English
PRO pts in category: 20
Login to enter a peer comment (or grade)

27 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +6
Tax Administration ruling/decision


Explanation:
The Tax Administration can grant advance rulings on taxation matters that concern your company. An advance ruling specifies our tax assessment procedures ...

--------------------------------------------------
Note added at 29 mins (2020-04-30 04:02:12 GMT)
--------------------------------------------------

"ruling" synonymous with "decision"

--------------------------------------------------
Note added at 30 mins (2020-04-30 04:03:58 GMT)
--------------------------------------------------

In subsequent administrative proceedings, the taxpayer may claim to have relied on an ambiguous tax provision and the tax administration may ...

David Hollywood
Local time: 08:01
Native speaker of: English
PRO pts in category: 150

Peer comments on this answer (and responses from the answerer)
agree  Michael Grabczan-Grabowski: Yes, that would work 100%.
2 mins
  -> ty Michael

agree  Lydia De Jorge
1 hr
  -> ty Lydia

agree  Marouchka Heijnen
2 hrs
  -> ty Marouchka

agree  EirTranslations
4 hrs
  -> ty EirT

agree  Adrian MM.: Yes, a non-judicial but internal Revenue (UK) Commissioners' or Tribunal adjudication.
5 hrs
  -> ty Adrian

agree  AllegroTrans
6 hrs
  -> ty AT
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Reference comments


32 mins peer agreement (net): +1
Reference: Refs.

Reference information:
Beat me to it as I was preparing an answer, so I will include what I found as a reference as there are viable options already.

Tax Administrative Rulings / Decisions can work



Translation of the Law of criminal procedure for Cuba and ...ufdc.ufl.edu › ...
I.-Jurisdiction of judges and courts in criminal matters - . ... The court deciding the question of jurisdiction may tax the payment of the costs occasioned by the plea of ... Sentencias (decisions), when they definitely decide the criminal question.

Fundamentos de derecho comunitario y comparado ... - Corecore.ac.uk › download › pdfPDF
by JM Girón - ‎Cited by 3 - ‎Related articles
Nov 2, 2004 - on the subject-matter of complementary social security. §4. The ... reino Unido, este sitio permite acceder a las sentencias (decisions) de ... de impuestos [Taxes management Act]» de 1970, sección 56; y en el «reglamento ...

Spanish and English Legal Dictionary | Offer And Acceptance ...www.scribd.com › doc › Spanish-and-English-Legal-Di...
Dec 21, 2013 - be governed by the pre-nuptial agreement, and any matter not ... The seller has to bear the risks and costs, including duties, taxes and other charges ... Sentencias (decisions), when they definitely decide the criminal question.

Taña Dalglish
Jamaica
Native speaker of: English
PRO pts in category: 82

Peer comments on this reference comment (and responses from the reference poster)
agree  EirTranslations
4 hrs
  -> Thank you.
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