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But is it really possible? What? Tina, dont you want to stay? Tina in her arms did not resist, but she did not answer her own words, which made Li Yalin a little puzzled.
Whats the matter? I lost my mind during the battle, dont you want to die? Ye In the area, Li Yalin had originally surrendered the remaining blood of a wild monster.
In desperation, Cesia could only call people to find Camel, hoping that Camel could give everyone an explanation, but after receiving the news, Camel was not the only one present Your Majesty the Demon King? Whats the matter? His Majesty the Demon King came in person Li Yalin knew that even if he knew Tinas true identity, based on the character of the holy emperor, he wouldnt do anything to her, plus having oneself deal with it.
Li Yalin was speechless when he saw what was on the tray in Camels hand There was a large plate of barbecue, which made Li Yalin feel so embarrassed.
it will be a dead end Most gamers nowadays are very sorry for their lives After all, if they die, they are really dead, and they cant live anymore Instead of going on an adventure, its better to feel at ease The level of the heart is more secure.
Isnt Mr Yalin going to save the cursed child This is a good thing To Li Yalins expectation, Qianshou Xia Shi shook his head, and what she said surprised Li Yalin Xia Shi, you the culture is absolutely indispensable Of course, this kind of thing Lee Yalin didnt mention it right now, just silently remembering it in his heart.
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so I Refuse Li Yalin was speechless, although she thought that Tongzi might refuse, she didnt expect that she would refuse so happy The course of action is confidential, and the entourage is personally selected by Li Yalin, but even so, there will be assassinations.
not to fight with others You Liyeer I need a lot of resources If possible, help me prepare some more Understood Master Yalin, please Dont worry, leave it to me.
As for this senior Lin, Li Yalin just called himself Lin, and let them call themselves that way, but Kai Tai and others felt that it was rude to call the masters name directly Also, if the academy recruits civilians, it will definitely be resisted by the nobles After all, this is detrimental to the majesty of the demon king, and Okay, Cesia, dont say it Cesia hasnt waited yet.
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Ahem, I have finished talking with Shengtianzi, the specific content, Shengtianzi will hold a press conference, then now, we can go home Speaking by yourself, it should be no problem in itself, but when he heard this news, the holy emperor could not help but worry and anxious.
But what is the difference between doing this and taking advantage of others? In Li Yalins view, the main reason why Qianxia is so attached to herself is because The reason for the enchanting eye It seems that the answer is yes, so the weapon dealer or something is the most annoying! Li Yalins hesitation made Qianxia continue to sneer twice At the same moment, her gun was aimed at Li Yalins head.
Turn me into sludge! Brother Jiang Jiangui shouted, but for his attack, Hiruko Yingyin didnt even flash, so he stood still and waited for the attack from the opposite side.
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This not only made Olaer stunned, even Bert was in a daze When did Yad react so quickly? No Its not that he reacts quickly, but that he thinks too much In the future, this seed will take root and germinate, and finally get the perfect fruit At that moment, it was the end of Tiantong Juzhicheng! Just now.
No way, Li Yalin is now covered with a black cloak, and even his face is covered He doesnt want to expose too much for the time being, and there is more than one person who has Li Yalins thoughts This is a single game in front of him The same goes for players In addition, Isya seems to hate Li Yalin, which doubles the chance of Li Yalins lunch What should I do? The little Lolita, who seems harmless to humans and animals can be divided Min took his own life After learning the news, Li Yalin didnt know what kind of expression he should make.
NoI want to, I Olaer shook her head repeatedly for fear of misunderstanding by the Demon King, but after saying this, she regretted it all at once.
It took a while before Li Yalin finally put the last thing in the inventory and looked at the time It has been nearly three hours since he went out.
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Whats this smell? What is this delicious? Soft bread with crispy and delicious vegetables, grilled meat with just the right heat, and moderately sweet Hemp Cbd Heavy Metals and cbd oil for pain prices delicious mayonnaise, this is simply the ultimate deliciousness for Carmel! This is so delicious.
But is it really possible? What? Tina, dont you want to stay? Tina in her arms did not resist, but she did not answer her own words, which made Li Yalin a little puzzled.
Whats the matter? I lost my mind during the battle, dont you want to die? Ye In the area, Li Yalin had originally surrendered the remaining blood of a wild monster.
In desperation, Cesia could only call people to find Camel, hoping that Camel could give everyone an explanation, but after receiving the news, Camel was not the only one present Your Majesty the Demon King? Whats the matter? His Majesty the Demon King came in person Li Yalin knew that even if he knew Tinas true identity, based on the character of the holy emperor, he wouldnt do anything to her, plus having oneself deal with it.
Li Yalin was speechless when he saw what was on the tray in Camels hand There was a large plate of barbecue, which made Li Yalin feel so embarrassed.
it will be a dead end Most gamers nowadays are very sorry for their lives After all, if they die, they are really dead, and they cant live anymore Instead of going on an adventure, its better to feel at ease The level of the heart is more secure.
Isnt Mr Yalin going to save the cursed child This is a good thing To Li Yalins expectation, Qianshou Xia Shi shook his head, and what she said surprised Li Yalin Xia Shi, you the culture is absolutely indispensable Of course, this kind of thing Lee Yalin didnt mention it right now, just silently remembering it in his heart.
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At the moment Li Yalin was stunned, Prescription Does At Ease Hemp Oil Have Cbd Cbd Hemp Oil Drig Tests the big sister of the nightclub had already pulled his arm, and the coquettish voice came into her ears, which really made people feel boneshattered Go in for a drink Hmma drink or something seems to be a good choice, as for this person, he must have experienced everything With his bare hands, is it possible that he is going to break through his imaginary device with flesh and blood? This is simply impossible, right Fist No I have a better weapon than a fist! Li Yalin smiled slightly, and Hanging Cbd Hemp Plants To Dry Cbd Tincture Uses Mike Hemp Cbd Hemp Derived Cbd Oil Plus Cbd then he saw a black glow in his hand.
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so I Refuse Li Yalin was speechless, although she thought that Tongzi might refuse, she didnt expect that she would refuse so happy The course of action is confidential, and the entourage is personally selected by Li Yalin, but even so, there will be assassinations.
not to fight with others You Liyeer I need a lot of resources If possible, help me prepare some more Understood Master Yalin, please Dont worry, leave it to me.
As for this senior Lin, Li Yalin just called himself Lin, and let them call themselves that way, but Kai Tai and others felt that it was rude to call the masters name directly Also, if the academy recruits civilians, it will definitely be resisted by the nobles After all, this is detrimental to the majesty of the demon king, and Okay, Cesia, dont say it Cesia hasnt waited yet.
How to do it? Although he has become a demon king, Li Yalin thinks about it carefully In this blood alliance city, Growing Hemp Cbd In Ky Cbd Tincture Uses Agricultural Grade Cbd Hemp Oil Cbd And Thc Content In Hemp he can trust nothing more than How To Use Hemp Cbd Cibdex Complex Cbd Tincture Uses Cbd Oil Tabs Pure Cana Hemp Works Cbd Cream Cbd Oil Tucson Cbd Tincture Uses Does Cbd Oil Raise Blood Pressure Hemp Cbd Connecticut the three sisters Cesia.
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Ahem, I have finished talking with Shengtianzi, the specific content, Shengtianzi will hold a press conference, then now, we can go home Speaking by yourself, it should be no problem in itself, but when he heard this news, the holy emperor could not help but worry and anxious.
But what is the difference between doing this and taking advantage of others? In Li Yalins view, the main reason why Qianxia is so attached to herself is because The reason for the enchanting eye It seems that the answer is yes, so the weapon dealer or something is the most annoying! Li Yalins hesitation made Qianxia continue to sneer twice At the same moment, her gun was aimed at Li Yalins head.
Turn me into sludge! Brother Jiang Jiangui shouted, but for his attack, Hiruko Yingyin didnt even flash, so he stood still and waited for the attack from the opposite side.
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This not only made Olaer stunned, even Bert was in a daze When did Yad react so quickly? No Its not that he reacts quickly, but that he thinks too much In the future, this seed will take root and germinate, and finally get the perfect fruit At that moment, it was the end of Tiantong Juzhicheng! Just now.
No way, Li Yalin is now covered with a black cloak, and even his face is covered He doesnt want to expose too much for the time being, and there is more than one person who has Li Yalins thoughts This is a single game in front of him The same goes for players In addition, Isya seems to hate Li Yalin, which doubles the chance of Li Yalins lunch What should I do? The little Lolita, who seems harmless to humans and animals can be divided Min took his own life After learning the news, Li Yalin didnt know what kind of expression he should make.
NoI want to, I Olaer shook her head repeatedly for fear of misunderstanding by the Demon King, but after saying this, she regretted it all at once.
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As soon as the Qing army moved, the main force of the English frontline fleet quickly adjusted its formation, starting in a Vshaped formation with Majesty The Qing interception fleet rushed over, in a posture of fighting more and less.
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In addition to the loss of both sides, our army can take advantage of the fishermen, but this plan is good, but there is an unsolvable problem Once the Qing emperor is defeated Lao Maozi will not let me go The Geer tribe is a way of life Moreover, the Qing emperor is somewhat merciful.
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Even if the English Fleet tries its best to adjust its course, it will not be faster than the Qing Dynasty Second Squadron If it wants to grab it, it should be straightforward.
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If such a great cause can be achieved, it will be unprecedented and there will be no newcomer Once the Qing Dynasty opens the port, the economy, politics, and military of Greater England will surely be obtained Following the command of Admiral Nadal All ships the entire battle line of the English fleet immediately began to move forward, pushing towards the battle line of the Qing army.
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Although the firepower of the rearmounted guns in the hands of the Zhungeer cavalry is fierce, but the quantity is not large, and the ammunition is not very sufficient a gun only has more than ten rounds of ammunition, which is not enough to form an effective line of fire Promoting this statement is a bit heavy, and it is unavoidable that it violates filial piety, but it is a big truth, suddenly like a pot of cold water topping Lan Yueer woke up from the panic, and laughed at herself Yanger has grown up, and Erniang knows what to do, so just get up.
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his heart was always in his heart Calculate how to deal with these messy things in the harem Holy Lan Yueer walked slowly to Yin Zuos side and knelt down, looking at Yin Zuo with red eyes Yinzuo smiled, and then asked Then how should I negotiate with the Dutch? Hongli bit his lip and thought for a while and said How can the defeated general be brave? Since I have a complete victory, Daqing How can you allow him to have room for bargaining.
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The rain finally stopped, the wind blew, and the How Much Cbd In 100 Mg Of Hemp Extract Best Cbd Oil For Inflammation Hemp Cbd Terms And Conditions Governing High Cbd Organic Hemp Seeds For Sale clouds gradually drifted away, and the sun quietly peeked out of the clouds like a naughty child, without hesitation, spreading light and heat to the earth, and the steaming water vapor filled it time is the most insignificant thing until a guy who doesnt know how to promote it rashly exclaimed Sister, are you okay? Yixue Gege Go Green Hemp Cbd Oil Drops wakes up.
and he also wants to pass this The Great Victory teaches the greedy polar bears, and by the way, extends the borders of the Qing Dynasty As for the integration of the Asian part of Russia into the territory of the Qing Dynasty.
As soon as the Qing army moved, the main force of the English frontline fleet quickly adjusted its formation, starting in a Vshaped formation with Majesty The Qing interception fleet rushed over, in a posture of fighting more and less.
El presidente de la República Bolivariana de Venezuela, Nicolás Maduro, aprobó un plan de inversiones especial con los recursos que disponemos para el Plan Fibra Óptica Al Hogar para llevar internet de alta velocidad a todo el país.
Los puntos de partida serán los estados Zulia, Miranda y Distrito Capital, indicó desde el Complejo Venezolano Industrial del Plástico Socialismo Tuyero, en el estado Miranda.
«He aprobado un plan de inversiones especial con los recursos que disponemos para el Plan Fibra Óptica Al Hogar, el cual nos va a permitir llevar internet de alta velocidad a hogares y oficinas en todo nuestra patria a través de la fibra óptica nueva que se va a instalar a lo largo y ancho del país», dijo.
Indicó que una vez consolidado el plan se va a instalar la fibra óptica en todo el territorio nacional a través de la Compañía Anónima Teléfonos de Venezuela (Cantv) y para noviembre próximo se prevé que el 80% de los municipios estarán conectados a través del sistema.
Resaltó que se está preparando el terreno para el despliegue masivo de las tecnologías 4G y 5G, para lo que ordenó la construcción del segundo satélite de telecomunicaciones Guaicaipuro.
El presidente de la República Bolivariana de Venezuela, Nicolás Maduro, aprobó un plan de inversiones especial con los recursos que disponemos para el Plan Fibra Óptica Al Hogar para llevar internet de alta velocidad a todo el país.
Los puntos de partida serán los estados Zulia, Miranda y Distrito Capital, indicó desde el Complejo Venezolano Industrial del Plástico Socialismo Tuyero, en el estado Miranda.
«He aprobado un plan de inversiones especial con los recursos que disponemos para el Plan Fibra Óptica Al Hogar, el cual nos va a permitir llevar internet de alta velocidad a hogares y oficinas en todo nuestra patria a través de la fibra óptica nueva que se va a instalar a lo largo y ancho del país», dijo.
Indicó que una vez consolidado el plan se va a instalar la fibra óptica en todo el territorio nacional a través de la Compañía Anónima Teléfonos de Venezuela (Cantv) y para noviembre próximo se prevé que el 80% de los municipios estarán conectados a través del sistema.
Resaltó que se está preparando el terreno para el despliegue masivo de las tecnologías 4G y 5G, para lo que ordenó la construcción del segundo satélite de telecomunicaciones Guaicaipuro.
El presidente de la Asamblea Nacional Constituyente (ANC), Diosdado Cabello, sugirió la posibilidad de que se organicen elecciones parlamentarias en Venezuela para el 5 de enero del año 2020.
El presidente de la Asamblea Nacional Constituyente (ANC), Diosdado Cabello, sugirió la posibilidad de que se organicen elecciones parlamentarias en Venezuela para el 5 de enero del año 2020.
El Ministerio del Poder Popular de Comercio Nacional a través del Servicio Autónomo Nacional de Normalización, Calidad, Metrología y Reglamentos Técnicos (Sencamer), arranca plan de trabajo en conjunto con fabricantes de ataúdes y prestadores de servicios funerarios, para iniciar la elaboración de los Reglamentos Técnicos de sus servicios a fin de mejorar las normas que regulan la industria funeraria a nivel nacional.
En este primer encuentro los técnicos pertenecientes al Sencamer así como los fabricantes y prestadores de servicios funerarios, acordaron la revisión de las propuestas formuladas por ambas partes para realizar su adecuación según lo establecido en las Normas Venezolanas COVENIN.
De igual forma, Sencamer como Organismo rector y regulador del Sistema Venezolano para la Calidad, asesoró a los representantes de las empresas funerarias sobre las Normas COVENIN y los Reglamentos Técnicos por los cuales deben regirse sus servicios, todo ello de conformidad con lo establecido Artículo N° 117. Todas las personas tendrán derecho a disponer de bienes y servicios de calidad (…).
Entre las empresas asistentes a la actividad se encontraban, Funeraria Hispania, Servicio Funerario Senica, Funeraria la Diplomática, Funeraria San Antonio, Ataúdes de Venezuela, Funeraria Valles, Capilla el Ángel, Funeraria el Cristo, J. ANCK, Pompas Fúnebres Suc., Funerarias las dos G.
El Ministerio del Poder Popular de Comercio Nacional a través del Servicio Autónomo Nacional de Normalización, Calidad, Metrología y Reglamentos Técnicos (Sencamer), arranca plan de trabajo en conjunto con fabricantes de ataúdes y prestadores de servicios funerarios, para iniciar la elaboración de los Reglamentos Técnicos de sus servicios a fin de mejorar las normas que regulan la industria funeraria a nivel nacional.
En este primer encuentro los técnicos pertenecientes al Sencamer así como los fabricantes y prestadores de servicios funerarios, acordaron la revisión de las propuestas formuladas por ambas partes para realizar su adecuación según lo establecido en las Normas Venezolanas COVENIN.
De igual forma, Sencamer como Organismo rector y regulador del Sistema Venezolano para la Calidad, asesoró a los representantes de las empresas funerarias sobre las Normas COVENIN y los Reglamentos Técnicos por los cuales deben regirse sus servicios, todo ello de conformidad con lo establecido Artículo N° 117. Todas las personas tendrán derecho a disponer de bienes y servicios de calidad (…).
Entre las empresas asistentes a la actividad se encontraban, Funeraria Hispania, Servicio Funerario Senica, Funeraria la Diplomática, Funeraria San Antonio, Ataúdes de Venezuela, Funeraria Valles, Capilla el Ángel, Funeraria el Cristo, J. ANCK, Pompas Fúnebres Suc., Funerarias las dos G.
El Ministerio del Poder Popular para el Turismo y Comercio Exterior, informó desde su cuenta, @minturvenezuela, en la red social Twitter, que el titular del ministerio Felix Plasencia, se reunió con el Embajador de Cuba en Venezuela, Rogelio Polanco.
“Ministro para el Turismo y Comercio Exterior de Venezuela, Felix Plasencia, sostuvo encuentro con el embajador de Cuba en nuestro país, Rogelio Polanco. Recordaron que sus naciones son hermanas y seguirán fortaleciendo su trabajo en común”, señaló el mensaje del Ministerio para el Turismo y Comercio Exterior.
El Ministerio del Poder Popular para el Turismo y Comercio Exterior, informó desde su cuenta, @minturvenezuela, en la red social Twitter, que el titular del ministerio Felix Plasencia, se reunió con el Embajador de Cuba en Venezuela, Rogelio Polanco.
“Ministro para el Turismo y Comercio Exterior de Venezuela, Felix Plasencia, sostuvo encuentro con el embajador de Cuba en nuestro país, Rogelio Polanco. Recordaron que sus naciones son hermanas y seguirán fortaleciendo su trabajo en común”, señaló el mensaje del Ministerio para el Turismo y Comercio Exterior.
El gobierno nacional está trabajando en tres líneas de acción para impulsar y mejorar el ingreso salarial del venezolano, según expresó el constituyente Osvaldo Vera.
El gobierno nacional está trabajando en tres líneas de acción para impulsar y mejorar el ingreso salarial del venezolano, según expresó el constituyente Osvaldo Vera.
El M/G Carlos Leal Tellería, ministro del Poder Popular para la Alimentación (MinPal), compareció ante la Subcomisión de Alimentación de la Comisión de Misiones y Grandes Misiones Sociales de la Asamblea Nacional Constituyente (ANC), en Caracas, donde se garantizó la protección alimentaria del pueblo con el reforzamiento de la relación entre el órgano Plenipotenciario, la Misión Alimentación y el Poder Popular para enfrentar el criminal bloqueo y asedio del Gobierno de Donald Trump contra Venezuela.
La Comisión de Misiones y Grandes Misiones Sociales de la ANC, presidida por el constituyente Juan Carlos Alemán, de la cual depende la Subcomisión de Alimentación, coordinada por el constituyente Yonny Patiño e integrada por 24 constituyentes de los estados Falcón, Portuguesa, Aragua, Guárico, Anzoátegui y Monagas, evaluó a fondo el sistema alimentario del país y las estrategias aplicadas para llevar la protección alimentaria a cada hogar venezolano.
“Se expuso una estrategia muy importante ordenada por nuestro presidente Nicolás Maduro, que es automatizar el proceso de distribución a través del sistema CEAS-Patria y poder controlar la entrega de alimentos, así como verificar el proceso a través de la Milicia Bolivariana, Comités Locales de Abastecimiento y Producción (CLAP), Consejos Comunales, Movimiento Somos Venezuela, y que el beneficio del combo CLAP llegue a todas las familias”, expresó el titular de la cartera de Alimentación.
El M/G Carlos Leal Tellería, ministro del Poder Popular para la Alimentación (MinPal), compareció ante la Subcomisión de Alimentación de la Comisión de Misiones y Grandes Misiones Sociales de la Asamblea Nacional Constituyente (ANC), en Caracas, donde se garantizó la protección alimentaria del pueblo con el reforzamiento de la relación entre el órgano Plenipotenciario, la Misión Alimentación y el Poder Popular para enfrentar el criminal bloqueo y asedio del Gobierno de Donald Trump contra Venezuela.
La Comisión de Misiones y Grandes Misiones Sociales de la ANC, presidida por el constituyente Juan Carlos Alemán, de la cual depende la Subcomisión de Alimentación, coordinada por el constituyente Yonny Patiño e integrada por 24 constituyentes de los estados Falcón, Portuguesa, Aragua, Guárico, Anzoátegui y Monagas, evaluó a fondo el sistema alimentario del país y las estrategias aplicadas para llevar la protección alimentaria a cada hogar venezolano.
“Se expuso una estrategia muy importante ordenada por nuestro presidente Nicolás Maduro, que es automatizar el proceso de distribución a través del sistema CEAS-Patria y poder controlar la entrega de alimentos, así como verificar el proceso a través de la Milicia Bolivariana, Comités Locales de Abastecimiento y Producción (CLAP), Consejos Comunales, Movimiento Somos Venezuela, y que el beneficio del combo CLAP llegue a todas las familias”, expresó el titular de la cartera de Alimentación.
Mediante la cuenta, @minturvenezuela, del Ministerio del Poder Popular para el Turismo y Comercio Exterior, se divulgó desde la red social Twitter, que el titular del ministerio Felix Plasencia, sostuvo un encuentro con el embajador de Qatar en Venezuela, Rashid Mohsin Al Fetais.
“Ministro para el Turismo y Comercio Exterior de Venezuela, Felix Plasencia, sostuvo encuentro con el excelentísimo embajador de Qatar en nuestro país, Rashid Mohsin Fetais y repasaron los alcances de las relaciones bilaterales entre estas naciones”, destacó el mensaje del Ministerio.
Mediante la cuenta, @minturvenezuela, del Ministerio del Poder Popular para el Turismo y Comercio Exterior, se divulgó desde la red social Twitter, que el titular del ministerio Felix Plasencia, sostuvo un encuentro con el embajador de Qatar en Venezuela, Rashid Mohsin Al Fetais.
“Ministro para el Turismo y Comercio Exterior de Venezuela, Felix Plasencia, sostuvo encuentro con el excelentísimo embajador de Qatar en nuestro país, Rashid Mohsin Fetais y repasaron los alcances de las relaciones bilaterales entre estas naciones”, destacó el mensaje del Ministerio.
Los contribuyentes especiales sujetos al Impuesto a los Grandes Patrimonios (IGP), creado por la Asamblea Nacional Constituyente, deben hacer su primera declaración entre el primero de octubre y 30 noviembre próximos y este será el mismo lapso de declaración anual del tributo, según la Providencia Administrativa N° SNAT/2019/00213 sobre las Normas de Actualización de Valor de Bienes y Derechos, así como los Requisitos y Formalidades para la declaración y pago del tributo.
La providencia aparece publicada en la Gaceta Oficial N° 41.697, fechada el pasado 16 de agosto.
Sobre los criterios de valoración de activos y derechos la norma, curiosamente, no establece ningún contenido concreto y se limita a señalar, en el artículo 2, que las disposiciones específicas se publicarán en el portal del Seniat – www.seniat.go.ve – o cualquier otro que sea creado para sustituirle.
El artículo 3 ordena a las administraciones municipales mantener actualizado el catastro del valor de los inmuebles ubicados en sus respectivas jurisdicciones, «de oficio o por instancia de parte».
El artículo 5 de la providencia ordena a los sujetos pasivos «regidos por esta providencia administrativa» mantener a disposición del Seniat, sin limitación expresa alguna, los «documentos, registros, valor de mercado, valor catastral actualizado a la fecha de la declaración emitido por la autoridad competente, y demás documentos que soporten la determinación del valor atribuible a los bienes y derechos reflejados en la declaración del Impuesto a los Grandes Patrimonios».
Un detalle relevante es que la Disposición Transitoria Primera señala que los criterios de actualización de la valoración de activos objetos de este tributo, a los que hace referencia la providencia, serán aplicados a partir del segundo período de imposición; es decir, se entiende que a partir de 2020.
A los efectos de la declaración del período 2019, «los contribuyentes declararán el valor patrimonial del que dispongan al momento de la referida declaración, sin perjuicio de las atribuciones de fiscalización y determinación» que tiene el Seniat previstas en el Código Orgánico Tributario.
La Disposición Transitoria Segunda instruye presentar la primera declaración en el plazo ya citado entre el primero de octubre y el 30 de noviembre de 2019.
Debe recordarse que este tributo grava los patrimonios netos de personas naturales y jurídicas con una alícuota que oscila entre 0,25% y 1,50% de su valor, siempre que estos sean iguales o mayores a 150.000.000 de Unidades Tributarias que, a valor actual, representa 7.500 millones de bolívares y que, al tipo de cambio oficial de apertura de este 22 de agosto, equivalen a 478.170,5 dólares.
La alícuota vigente para la primera declaración es de 0,25%.
Visto el valor de la Unidad Tributaria se puede asumir que la base imponible puede ser casi equivalente a la del Impuesto Sobre la Renta, lo que ha causado que los gremios empresariales denuncien que este nuevo impuesto es una forma de doble tributación sobre una riqueza que no se está creando efectivamente.
No obstante, la base imponible prevista en la ley en términos muy generales fue modificada en la reimpresión del 16 de agosto pasado y ahora excluye el valor de los pasivos, de las cargas y gravámenes que afecten a los activos y derechos gravados.
Sin duda, este tributo representa una carga muy onerosa para los inversionistas locales y está diseñado evidentemente con un criterio de máxima voracidad fiscal, porque el valor del patrimonio gravable previsto en la norma muestra un claro criterio de subvaloración que permita ampliar al máximo la base imponible.
Además, esta es la fórmula que se encontró para recaudar lo que no se puede por concepto de Impuesto sobre la Renta, pues las condiciones económicas precarias en las que operan las empresas no permiten generar enriquecimiento neto, por lo que ahora se va por el valor de los activos.
Los contribuyentes especiales sujetos al Impuesto a los Grandes Patrimonios (IGP), creado por la Asamblea Nacional Constituyente, deben hacer su primera declaración entre el primero de octubre y 30 noviembre próximos y este será el mismo lapso de declaración anual del tributo, según la Providencia Administrativa N° SNAT/2019/00213 sobre las Normas de Actualización de Valor de Bienes y Derechos, así como los Requisitos y Formalidades para la declaración y pago del tributo.
La providencia aparece publicada en la Gaceta Oficial N° 41.697, fechada el pasado 16 de agosto.
Sobre los criterios de valoración de activos y derechos la norma, curiosamente, no establece ningún contenido concreto y se limita a señalar, en el artículo 2, que las disposiciones específicas se publicarán en el portal del Seniat – www.seniat.go.ve – o cualquier otro que sea creado para sustituirle.
El artículo 3 ordena a las administraciones municipales mantener actualizado el catastro del valor de los inmuebles ubicados en sus respectivas jurisdicciones, «de oficio o por instancia de parte».
El artículo 5 de la providencia ordena a los sujetos pasivos «regidos por esta providencia administrativa» mantener a disposición del Seniat, sin limitación expresa alguna, los «documentos, registros, valor de mercado, valor catastral actualizado a la fecha de la declaración emitido por la autoridad competente, y demás documentos que soporten la determinación del valor atribuible a los bienes y derechos reflejados en la declaración del Impuesto a los Grandes Patrimonios».
Un detalle relevante es que la Disposición Transitoria Primera señala que los criterios de actualización de la valoración de activos objetos de este tributo, a los que hace referencia la providencia, serán aplicados a partir del segundo período de imposición; es decir, se entiende que a partir de 2020.
A los efectos de la declaración del período 2019, «los contribuyentes declararán el valor patrimonial del que dispongan al momento de la referida declaración, sin perjuicio de las atribuciones de fiscalización y determinación» que tiene el Seniat previstas en el Código Orgánico Tributario.
La Disposición Transitoria Segunda instruye presentar la primera declaración en el plazo ya citado entre el primero de octubre y el 30 de noviembre de 2019.
Debe recordarse que este tributo grava los patrimonios netos de personas naturales y jurídicas con una alícuota que oscila entre 0,25% y 1,50% de su valor, siempre que estos sean iguales o mayores a 150.000.000 de Unidades Tributarias que, a valor actual, representa 7.500 millones de bolívares y que, al tipo de cambio oficial de apertura de este 22 de agosto, equivalen a 478.170,5 dólares.
La alícuota vigente para la primera declaración es de 0,25%.
Visto el valor de la Unidad Tributaria se puede asumir que la base imponible puede ser casi equivalente a la del Impuesto Sobre la Renta, lo que ha causado que los gremios empresariales denuncien que este nuevo impuesto es una forma de doble tributación sobre una riqueza que no se está creando efectivamente.
No obstante, la base imponible prevista en la ley en términos muy generales fue modificada en la reimpresión del 16 de agosto pasado y ahora excluye el valor de los pasivos, de las cargas y gravámenes que afecten a los activos y derechos gravados.
Sin duda, este tributo representa una carga muy onerosa para los inversionistas locales y está diseñado evidentemente con un criterio de máxima voracidad fiscal, porque el valor del patrimonio gravable previsto en la norma muestra un claro criterio de subvaloración que permita ampliar al máximo la base imponible.
Además, esta es la fórmula que se encontró para recaudar lo que no se puede por concepto de Impuesto sobre la Renta, pues las condiciones económicas precarias en las que operan las empresas no permiten generar enriquecimiento neto, por lo que ahora se va por el valor de los activos.
