Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
B ol i v i a<br />
B r a z i l<br />
B u l g a r i a<br />
E f f ec t i v e J u l y 20 1 5 , p a y m en t su p p or w ta s m on t h l y ) , r eg a r d l ess of t h e t a x p a y er ’ s<br />
f or t r a n sa c t i on s of a p p r ox i m a t el y fiscal year-end. The report is due for<br />
B O B 5 0 , 0 0 0 or m or e ( a p p r ox i m a t el y su b m i ssi on b et w een 5 a n d 9 F eb r u a r y ,<br />
E U R 6, 5 0 0 or U S D 7 , 0 0 0 ) a r e r ep or t ed d ep en d i n g on t h e l a st d i g i t of t h e<br />
on a n a n n u a l c a l en d a r b a si s ( p r ev i ou sl y taxpayer’s i t identification number (NIT).<br />
E f f ec t i v e 1 J a n u a r y 20 1 6, sa l es of ot h er a m ou n t s c h a r g ed t o c l i en t s. U n d er<br />
sof t w a r e i n t h e st a t e of S ã o P a u l o w ti l l h e b e p r i or r u l es, I C M S w a s c a l c u l a t ed on l y<br />
su b j ec t t o S t a t e V A T ( I C M S ) on t h e ton ot aa l n a m ou n t eq u a l t o t w i c e t h e v a l u e of<br />
sa l es p r i c e, w h i c h i n c l u d es t h e sof t w a rt e h e c a r r i er m ed i u m ( e. g . , c om p a c t d i sc or<br />
v a l u e, p l u s t h e el ec t r on i c m ed i u m a n d flash a n y drive).<br />
E f f ec t i v e 1 J a n u a r y 20 1 6, t h e p en a lE t f i fes<br />
ec t i v e 1 J a n u a r y 20 1 5 , t h e c l a i m a b l e<br />
f or n ot c h a r g i n g V A T or c h a r g i n g V A T p er c en t a g e f or p a r t i a l - i n p u t V A T<br />
late are amended. The f<strong>in</strong>e is 5% of the d ed u c t i on sh ou l d a l w a y s b e r ou n d ed u p t o<br />
l a t e- c h a r g ed V A T i f i t i s c h a r g ed n ot l at tw er o d ec i m a l p l a c es.<br />
t h a n 6 m on t h s a n d 1 0 % i f i t i s c h a r g ed<br />
E f f ec t i v e 1 J a n u a r y 20 1 6, m or e p r ec i se<br />
n ot l a t er t h a n 1 8 m on t h s. A f t er t h e 1 8 t h<br />
r u l es w er e i n t r od u c ed f or sel f - su p p l i es.<br />
m on t h , t h e p en a l t y r em a i n s 1 0 0 % of t h e<br />
l a t e- c h a r g ed V A T .<br />
C a n a d a<br />
C a p e V er d e<br />
T h e p r op osed i n c r ea se of t h e p r ov i n c i a l E f f ec t i v e 1 J u l y 20 1 6, t h e p r ov i n c i a l<br />
c om p on en t of t h e h a r m on i z ed sa l es t a x p or t i on of t h e H S T r a t e i n New B r u n sw i c k<br />
( H S T ) f r om 8 % t o 1 0 % i n New f ou n d l aw n id<br />
l l i n c r ea se f r om 8 % t o 1 0 % , r esu l t i n g i n<br />
a n d L a b r a d or f r om 1 J a n u a r y 20 1 6 h a a s H S T r a t e of 1 5 % .<br />
b een c a n c el ed . T h e ex i st i n g c om b i n ed<br />
C a n a d a ’ s G ov er n m en t i s c on su l t i n g on<br />
H S T r a t e of 1 3% st i l l a p p l i es.<br />
p ot en t i a l G S T ob l i g a t i on s f or n on r esi d en t<br />
e- c om m er c e b u si n esses.<br />
E f f ec t i v e 1 J a n u a r y 20 1 6, C a p e V er d E e f f ec t i v e 1 J u l y 20 1 6, t h e p r ov i n c i a l<br />
r ed u c ed i t s st a n d a r d V A T r a t e t o 1 5 % p or f r om t i on of t h e H S T r a t e i n New B r u n sw i c k<br />
t h e 1 5 . 5 % t em p or a r y r a t e i n t r od u c ed w on i l l i 1 n c r ea se f r om 8 % t o 1 0 % , r esu l t i n g i n<br />
J a n u a r y 20 1 5 .<br />
a H S T r a t e of 1 5 % .<br />
C h i l e<br />
E f f ec t i v e J a n u a r y 20 1 6, V A T a p p l i es t o<br />
t h e sa l e of i m m ov a b l e p r op er t y .<br />
24 I n d i rect T ax i n <strong>2016</strong>
Change language