nchịkọta
Nkeji edemede 67 nke Iwu 10/2017, nke October 27, nke consolidates iwu ndokwa nke kwụụrụ onwe Community nke La Rioja banyere onwe ụtụ isi na nyefee ụtụ isi, guzosie ike na njikwa nke ọnụego na egwuregwu nke chioma , nzọ ma ọ bụ ohere, na ikpe. nke nrigbu nke igwe egwuregwu, a ga-eme ya dabere na ndekọ ma ọ bụ ọnụ ọgụgụ nke gụnyere ikike ikike irigbu niile na-arụ ọrụ na mpaghara kwụụrụ onwe nke La Rioja, dị ka oke oke nke, na dabere na ụdị na ọnụọgụ ndị egwuregwu. , isiokwu 64 nke Iwu ahụ e hotara n’elu ka akara.
A kwadoro ndekọ a tupu ewepụta ebe obibi maka oge ọ bụla, site na mkpebi nke General Directorate of Taxes ma bipụta ya na Official Gazette nke La Rioja n'ime ọnwa mbụ nke kalenda n'ime ọnwa mbụ nke kalenda na nzube na ihe ndị metụtara nwere ike. nyochaa ya na chepụta, ebe kwesịrị ekwesị, ebubo kwesịrị ekwesị, na-emepụta mmetụta nke mkpokọta ngosi nke liquidation, dị ka e nyere na isiokwu 102.3 nke Iwu 58/2003, nke December 27, General Tax.
N'otu aka ahụ, a na-emelite ndekọ ahụ na mgbanwe dị iche iche na-eme na ọnọdụ nchịkwa nke ikike maka nrigbu nke igwe, ọ bụ ezie na arụmọrụ ya na-apụta na oge ụtụ isi nke nkeji iri na ise.
N'ihi ihe ndị a e kwuru n'elu, ma nye na n'ọnọdụ a, ntọala iwu dị na ụkpụrụ ndị a gosipụtara na-adabara, Onye isi nchịkwa nke ụtụ isi, n'iji ikike enyere ya aka.
IHE
Mbụ. Kwanye aha ndekọ ikike maka nrigbu igwe egwuregwu yana ọnụego ụtụ ha kwekọrọ na egwuregwu chioma, izipu ma ọ bụ ohere nke nkeji nke abụọ nke 2023.
Nke abụọ. Mepụta oge nke ụbọchị iri nke ọha ikpughe, gua site na ụbọchị na-esonụ ụbọchị nke mbipụta nke mkpebi na Official Gazette nke La Rioja, nke mere na ndị nwere mmasị nwere ike inyocha kwuru ndekọ na, ebe kwesịrị ekwesị, chepụta ebubo kwesịrị ekwesị, na ụlọ ọrụ nke General Directorate of Taxes nke Minister of Finance na Public Administration, nke dị na Portales Street, 46, na Logroo.
Nke atọ. Ngosipụta nke mkpofu na ịkwụ ụgwọ ụtụ isi kwekọrọ na oge nke abụọ nke 2023 ka a na-eme na elektrọnik n'etiti 1st na 20th nke ọnwa na-abịa nke Julaị 2023, na-eji ụdị ọkọlọtọ 048.
Ime ụlọ. Mbipụta nke mkpebi a na-emepụta mmetụta nke nkwupụta mkpokọta nke mmiri mmiri nye onye ọ bụla n'ime ndị na-atụ ụtụ isi, dịka usoro nke 102.3 nke Iwu 58/2003, nke December 27, General Tax.
Nke ise. Kpebie oge na-agaghị agbatị otu ọnwa maka ndị na-atụ ụtụ isi ka ha tinye akwụkwọ mkpesa nhọrọ maka ịtụgharị uche n'ihu General Directorate of Taxes, na-agụta site na ụbọchị na-esote njedebe nke oge ngosi ọha, dịka ndokwa nke edemede 223.1 nke Iwu ahụ kwuru na mbụ. 58/2003, nke Disemba 17.
Ntinye akwụkwọ mkpesa nke nhọrọ maka ịtụgharị uche na-akwụsị oge ngwụcha maka itinye akwụkwọ mkpesa ndị ọzọ.
N'ime edemede 225.4 nke otu ndokwa a, a na-ewere mkpesa a jụrụ ma ọ bụrụ na, n'ime otu ọnwa nke ntinye akwụkwọ ya, ezipụghị mkpebi ya.
N'otu aka ahụ, a ga-ede akwụkwọ nkwupụta akụ na ụba-nchịkwa megide mkpebi a n'ime otu ọnwa site na ụbọchị na-esote njedebe nke oge ngosi ọha na eze n'ihu Ụlọikpe Ọchịchị Economic-Administrative nke La Rioja, site na ndokwa nke edemede 235. Iwu 58/2003 nke ekwuru n'elu, nke Disemba 17, na-enweghị ihe abụọ a nwere ike ịdị n'otu oge. Bipụta mkpebi a na Gazette Official nke La Rioja.
