Taxpayers in the immediately preceding year obtained cumulative revenues over $ 1000,000.00. if meet the provisions of Articles 31, Section III, 125, last paragraph of the Income Tax Law, according to whether moral or physical persons , respectively, for payments made for acquisitions. II. Vouchers will be issued in duplicate consecutively numbered pages prior to use, with the following: a) name, corporate name, address, tax key RFCs and folio number, which must be printed. b) Name of vendor, location of your business or home, signing it or who receive payment and, where appropriate, the key to RFC. c) Name of goods being sold, number of units, unit price, total price, place and date of issue. d) Where applicable, check number with which to make payment and name of the bank against which the pound. e) Where applicable, income tax or VAT that has been withheld or paid to the transferor by reason of the operation performed.
The evidence referred to this section shall be printed in establishments approved by the SAT and comply with the requirements of Rule 2.4.7, fractions I to V. III. Be given a copy of proof referred to in section II of this rule the party receiving the payment. The originals will be stopping and conservation, being recorded in the accounting acquirer. IV.
Submit no later than April 30, 2008, an official notice by 46 to the ALAC for their tax residence, accounting has been applied with ease of auto sales. V. Present during the month of June 2008 before the ALAC which corresponds to their home tax-free writing accompany the magnetic media on which information is provided on the invoice auto operations made during the fiscal year 2007.
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Today the share of transactions with the insured property is 96% of the total cost of leasing transactions, and insurance coverage is provided for several kinds of risks. It should be noted that the Federal Law “On Leasing” states that “the insurance business (financial) risk is carried out by mutual agreement and lease agreement not necessarily. ” This is evidenced by the fact that the share of the insurance institution and credit risk does not exceed 3% of the total insured transactions. The reason for this are the high rates for these types of insurance risks – from 3 to 11% of the payments, as well as the lack of a license for insurance against financial risks in a number of insurance companies. Such conditions significantly affect the insurance situation in the leasing market. Increase lease payments due to insurance, making leasing schemes less attractive to the lessee.
Therefore, about 20% of companies have an annual loss of 0.1% to 12% of the cost of leasing portfolio. The complex economic and legal nature of the leasing market predetermines the appearance of complex insurance of the leased asset. More and more insurers are willing to offer for leasing companies specialized insurance product that reflects the specific interests of participants and leasing transactions. Some market operators also offer insurance of political, social and administrative risks. Many insurance companies developed special conditions of insurance payments on leasing transactions in the form of “Rules of voluntary insurance against the risk of default on lease payments.” Thus, the specificity of the market is that insurance companies leasing transactions exclusively insuring the leased asset. Insure non-payment or late payment of lease payments the lessee is economically inexpedient because of high tariffs. Simply lessor refuse to participate in such transaction or to increase the down payment. In extreme cases, leasing companies insure only the first payments, which are an indicator of the client’s solvency. It should also be emphasized insufficient supply by insurance companies offering insurance against financial risks.