Law on bases of tax law since the General Council at its session of 19 December 1996 has approved the following: law on the basis of the tax regulations preamble this law set up the "basics" of prominent reference in the tax application of the Principality, incorporating the principles of Justice, legality and law , and equitable distribution of the tax burden set out in the Constitution.
Two facts have motivated a special way the need to publish the law on the bases of taxation administration, one is the trade agreement between the European Economic Community and the Principality of Andorra which entered into application on the first of July 1991, the other the passing of the Constitution of the Principality of Andorra on March 14, 1993. The first has to influence in order to respond to the demands of a basic tax legislation approved, customs matters, the countries of the European Union and the second is to require that those conditions suit to constitutional principles mentioned in the beginning. The law on the other hand has to give content to the communal tax competition in accordance with the provisions of the constitutional law and rule of delimitation of competences.
The basic framework of action defined by this law includes any kind of imposition, in such a way that regulates both the establishment and the development of the whole figure "revenue" is tax rate or special contribution by introducing the connotations and principles of a modern tax system but resulting at the same time flexible and adapted to the particularities of the Principality.
In congruence settle the bases for a formal organization of the Andorran tax law so that you can make sure the Administration, State and communal, the resources necessary for the efficient management of public services that the society has commissioned, in addition to giving legal guarantees to citizens.
In short, the text to define criteria, figures and terminology relating to the tax should constitute the legal basis legal which will build the new tax rules, constituting a basic piece of legislative taxation in the new architecture.
Chapter i. General provisions Section 1. General principles and regulatory Article 1 nature and scope The Present law establishes general rules for which, in lack of law specifies otherwise, will govern the taxes.
Article 2 Book of law 1. The taxes can only be established by law.
2. The communes can establish and enforce taxes in accordance with the provisions of the Constitution, this law, and the rest of the legal system.
3. The competition relative to the creation and modification of taxation and to the regulation of their essential elements correspond, in accordance with the Constitution, the General Council.
4. The competition relative to the deployment and regulation of taxes of the parishes is the common, within the framework established by the Constitution, this Act and the individual laws of each tribute.
5. The competition relating to the regulation of non-essential items of taxes, as well as regular deployment of tax legislation foreseen in the law corresponds to the Government when this authorize.
6. Apart from the cases mentioned, given that they are not taxes, the Government and the communes can create and regulate public prices according to the conceptuació defined in article 10.4, with the understanding that the authority of the Government extends to public prices or parapublic entities of public law.
Article 3 acts challenged the exercise of regulatory powers and acts are challenged in administrative and Court in the terms provided for in this law and in the rest of the legal system.
Article 4 Rules applicable to taxes 1. The taxes are governed by: a) this law.
b) the laws of each tribute.
c) regulations given by the development of this law.
2. With extra character, will also be governed by the General provisions of the code of the Administration, the rules of administrative law and the common law.
Article 5 items regulated by law shall be regulated by law: to) the fact generator, the compulsory tax base tax, the tax rate, and incurrence of elements determinants of tax debt.
b) the establishment, removal and extension of exemptions, reductions and other tax allowances.
c) infringements and correlative sanctions.
d) prescription deadlines and expiration.
e) the consequences of failure to comply with tax obligations may mean for the effectiveness of acts or legal business.
f) the granting of pardons, condonacions, sales, amnisties or moratoria.
g) cases of payment for taxable.
Article 6 Amendments by the General Budget Law, the law of General budget can modify the rate of taxes if you own law of taxes in question.
Section 2a. Scope of application of the tax regulations Article 7 application of taxes in time 1. The tax rules come into force in accordance with what is in general for the validity of the regulations, if the respective laws of each tribute not available otherwise.
2. tax regulations remain in force until the term determined by the law or until another back the expressly or tacitly would supercede.
3. The derogation has the scope that it has and extends to all that in the new law on the same subject, is incompatible with the previous one.
4. However, the exemptions, reductions, allowances and, in general, the tax benefits have validity limited to a period of three years, unless it is established for a time more or less. If the law removes tax benefits which, according to this rule, are in force, the Administration should respect the acquired up to the end of the relevant period, saved the incidence of other causes of extinction. In any case the Government can come up with on a regular basis to the General Council the livelihood of tax benefits that, once the period of validity should be extended.
Article 8 application of taxes in the space Are taxes apply in accordance with the principle of territoriality, which are taxable persons which affects the respective fact generator, as if they live in Andorra as abroad.
Article 9 interpretation and integration of the rules The tax rules are interpreted according to the general criteria accepted in law.
The fact that generator or the exemptions or reductions may not be used beyond its strict terms, not allowing the analogy in these cases.
The tax is required according to the true nature of the fact generator.
When the fact generator is an act or legal business will qualify according to their legal nature, regardless of form or name used for the same.
Chapter II. Tax regime Section 1a. Concept and elements of taxation Article 10 Tribute: concept and essential elements 1. Tribute is the resource of public finance consisting of a compulsory monetary benefit, established by those that are taxable in the situation determined by the law.
2. Are essential elements of the tributes, the determination of the fact generator, of taxable, tax base, the tax rate, the incurrence of debt, tax and fee.
3. The administrative or criminal fines or pecuniary sanctions are not taxes.
4. Neither are public prices or taxes on compensation money paid for private use or special use of the public domain, or for the provision of public services or the performance of administrative functions which are not required or receiving application.
Article 11 kinds of taxes 1. Taxes are classified as taxes, fees and special contributions.
2. Taxes are taxes, the fact of which generator is a business, an event, or a indicator of economic capacity of the tax or the person who has forced to bear the burden and that never depends on an activity of the administration.
3. The taxes are taxes the fact generator of which is the provision of a public service or the completion of an administrative role of request or compulsory reception that refers to the tax obligation, or affect or benefit in particular.
4. The special contributions are taxes the fact generator which is the agreement of carrying out certain works or the establishment or expansion of public services, subject to the requirement of effectiveness of their effective realization, which produce, ultra the benefit for the whole community, an increase in value of the property of the tax obligation or that somehow the benefit especially.
Article 12 the tax revenue target was the performance of taxes intended to finance either the economic obligations of public finance, with the exception of the special contributions or of those taxes in that by law establishes their involvement to certain purposes.
Section 2a. The fact and the tax effects of forced and Article 13 made the fact generator generator is the event set by the law, or in accordance with the law, to set up each tribute and the realization that the birth of the tax obligation, as well as the birth of the ability of the Administration to proceed to the quantification and the requirement of tax debt , without prejudice to the other powers, relating to the management of taxes, which the law attributes to the same administration.
Article 14 cases of exemption and not to subject 1. The particular law of each full tribute, if this is the case, the specific determination of fact generator via the establishment of cases of exemption and of non-subject.
2. In case of exemption, the test that is corresponds to the managed. In case of non-subject the test if it is subjected to tribute corresponds to the administration.
Article 15 taxable taxable Are the natural or legal persons that the particular laws of each tribute set as responsible for the fulfilment of the tax benefits. The tax will be required: A) in title of debtors direct) The natural or legal persons to whom the law imposes the tax burden arising from the fact generator.
Individual laws of each tribute point are cases in which these taxable may or must transfer the tax payments to third parties.
Also will be considered taxable when a particular law so established, civil societies, inheritance jacents, communities of goods and all those entities or assets freelancers who despite not having legal status constitute a separate economic unit capable of imposition.
b) the tax that is the taxpayer required substitutes for imposition of the law is forced, instead of that, to accomplish the formal and material benefits of the taxation obligation.
c) the retainers in favor of public finance paid amounts subject to taxation and that, according to the particular laws of each tribute, have to make payments on account of tax debts, either themselves or others.
of tax rules for offenders subjects) the pecuniary sanctions imposed upon them.
B) title of indirect debtors, in cases of non-compliance of debtors: a solidarity and responsible direct subsidiary). Unless explicitly rule against the responsibility is always subsidiary.
b) The crime of goods affected by the law to comply with tax debts.
c) The successors of taxable.
C) title of third-party debtors: those natural or legal persons subject by law to comply with duties of tax nature.
Article 16 obligations of the tax obligation 1. The main duty of the forced payment of tax debt consists of the tax. At the same time, obliged to make all the statements and communications that require for each tribute and to bring and keep the records, data and other documents in each case can be considered with taxation.
2. These obligations, if they have the character of such, should not be required when you have completed the term of prescription of administrative action for effecting the main obligation.
3. Those responsible for crime of goods affected and successors of the taxable shall have the obligations and duties set out in the regulations of this law that regulates.
Article 17 Scope imperative of the status of taxable acts or agreements of individuals cannot be modified, with effects to the Administration, the regulations governing taxable and other structural elements of the tribute, without prejudice to the corresponding private effects.
Section 3a. Responsibility for the payment of taxes Article 18 Responsible solidarity and joint liability subsidiary, which is enforceable in the event of non-compliance with the required tax law in the period
volunteer, extends to the entire tax debt, defined in article 33 of this law. If the head of solidarity does not complies in a voluntary period, the Administration may exercise enforcement action for indistinct against the tax or charity or forced the head against both.
The subsidiary responsibility, which is enforceable in the event of non-compliance with the compulsory solidarity responsible for enforcement or tax period, comprises only the tax quota defined in article 32 of this law, but will be extended to the sanctions imposed on the tax if required the responsible subsidiary had participated in the respective infringements.
The requirement of liability, both of solidarity as a subsidiary, requires respectively, administrative act of Declaration of non-compliance with the tax enforcement period or forced into insolvency of the debtor, in both cases notified in the manner regulated in article 55 of this law.
Unless explicitly rule against, the responsibility is always subsidiary.
Article 19 real Crime affected by law to comply with tax debts 1. The acquirer of the goods affected by law to comply with the tax benefits responds with these assets tax debt if this has not been satisfied by the tax obligation or, if this is the case, by the head of solidarity or subsidiary. Never respond to the sanctions imposed on these taxable.
2. The acquirer of goods affected to regard the previous section does not have the status of tax if required, before perfecting the acquisition of goods, request the Administration a detailed certificate of tax debt outstanding by the transmitter and this certificate is negative or is not delivered within a period of two months from the request.
3. The derivation of the administrative action against the affected goods requires prior administrative act, in accordance with article 55 of this law.
Article 20 the heirs of taxable 1. Apart from the case referred to in the previous article, in the cases of transmission inters respond only tax debts outstanding, even sanctions, partners or participants in the capital of companies or organizations disbanded and cleared off, to the limit of their share of taxation.
2. In the cases of mortis the heirs and legatarios respond to the pending tax payments on the death of the originator in accordance with the application of the law of successions.
Article 21 liability in the case of several owners 1. The concurrence of two or more owners in the fact generator determines that they are severally bound before the Administration, except if the law of each tribute required otherwise.
The copartíceps or co-owners of the entities mentioned in point 2, A, of article 15 are bound severally and in proportion to the respective shares of the tax obligations of these entities before the administration.
Section 4a. Capacity to act and representation Article 22 capacity to act and representation 1. Have the capacity to act in the tax order all natural or legal persons that hold in accordance with the rules of law.
2. The tax obligation with capacity to act may act through a representative, with which it will be understood the successive administrative actions, if not be held demonstration in opposite.
3. To lodge complaints, cancel them and give up rights on behalf of the tax obligation, it is necessary to prove the representation with power by means of public or private document with signature authenticated by notaries or appearance before the competent administrative body. For acts of pure procedure, it is assumed given representation.
4. lack or inadequacy of power does not prevent will have to carried out the Act in question, as long as they accompany or subsani within thirteen days they have to grant to such an effect the administrative organ.
5. In cases of inheritance jacents, foundations or real communities exercise the representation that one who holds, as long as it is accredited in a reliable way, and if you do not designate a representative, it is considered as such who exercise the management or direction of the entity, and, failing that, any of the members or participants of the same.
6. For taxable which do not have capacity to act Act their legal representatives.
Article 23 correspondence address The tax home, tax effects, is: a) for natural persons, which must designate in Andorra, it's own or third party. The lack of designation, part, part of sanctions that appropriate, does not preclude the application of taxes in accordance with the provisions of this law.
b) For legal persons, the registered office, as long as the card is in fact the centralized management and administration of the company. Otherwise, it is the address in the Principality where effectively radiquin the above address and/or management.
The Administration may require the tax obligation that declare to your home for the purposes of this law. When a required tax change your home, you have to put it in the knowledge of the directors, by means of express statement to this effect, without the change of address to produce effects outside the administration until it is presented the quoted statement. The deadline for submission of the Declaration is thirty days, counting from the change of address. The Administration may rectify the tax domicile of the taxable by checking relevant.
Article 24 Representatives of certain taxable 1. Are taxable, whether natural persons residing abroad for more than six months each year natural or legal persons domiciled abroad, are required to appoint a representative domiciled in Andorra, for the purpose of their relationships with the tax authorities in Andorra.
2. Legal persons domiciled abroad who develop activities in Andorra, have their fiscal domicile in the place where you get the effective administrative management and direction of their business.
Section 5a. The aspect of material fact generator: the base of taxation Article 25 tax Base 1. The basis of taxation, only existing in the regulation of taxes variables or variable fee, is a magnitude, measured or not on money, on which applies a tax rate in order to obtain the tax fee.
2. The particular law of each tribute can set reductions of the base of taxation, giving as a result the payment basis.
Article 26 quantitative Determination of the tax base the measurement from the base of taxation can be done, according to
established by the particular law of each tribute, by means of the following systems: a) direct determination.
c) indirect estimation.
Article 27 direct determination system the system of direct determination of the basis of taxation is used to measure it or quantify it exactly in accordance with the reality of the facts, using the statements or documents submitted or the data or the existing records.
Article 28 objective determination system, singular or collective 1. The system of objective determination, singular or collective, of the basis of taxation is used to measure it or quantify it approximately in the event of inability or serious difficulty to define with accuracy, from signs, index or modules or other elements available directly related with the base of taxation and singled out specifically on the particular law of each tribute.
2. The collective objective determination system is used, if it is foreseen in the law of each tribute, to measure overall tax bases corresponding to groups of homogenous character taxable for the purposes of taxation. The distribution of the tax fees among the members of each group corresponds to joint commissions composed of representatives of the Administration and of the taxable, of the form that will be set by the regulations. "
Article 29 the system of indirect estimate 1. The system of indirect estimation of the tax base is used, as a subsidiary system of direct determination, to measure or quantify this based on the cases of lack of submission of statements or documents or lack of data or records.
2. The rules determined by this method may be ebatudes by the tax using the corresponding tests required.
Article 30 check from the base of the tax administration can check the quantification of the element or elements that make up the base of taxation in accordance with the means and according to the procedures established by the particular law of each tribute.
In any case, the tax obligation may promote a contradictory expert appraisal as established by the regulations.
Article 31 tax rate are considered tax rate are fixed in an amount of currency to base or stretches of the basis of payment, as well as the corresponding percentage proportional or progressive nature apply about the respective tax base to determine the tax fee.
Article 32 tax tax fee Fee can be determined depending on the tax rate applicable to the payment basis, according to a fixed amount specified in the corresponding rule, or jointly by both procedures.
Must reduce their tax debt trade when, in the application of the tax rate, result in an increase in the base corresponds to a proportion of the higher fee to this increase. The reduction will have to understand, at least, this excess. Excepts of this rule are cases in which the tax debt has been paid by fixed fees.
Article 33 the content of tax debt 1. The tax debt consists essentially in the tax fee, either directly specified in the fixed taxes, either resulting in the application of the pertinent variables, taxes tax rate in the tax base.
2. The particular law of each tribute may establish tax deductions of the tax fee.
3. tax debt comprises also, if this is the case, of: a) the surcharges, established on the basis of tax or fee.
b) the interests of deferral and fractionation, payable to the legal interest rate.
c) the constraint, equal to 20 per 100 of Praline. However, if the income or the presentation of the claim is made within the six months following the end of the payment period in voluntary period, a surcharge will be applied to only one of the 10 to 100 with exclusion of the interests of delay and of the penalties that would have been required.
d) pecuniary sanctions.
Chapter III. Phasing out of the tax obligations, guarantees and sanctions Section 1a. Phasing out of the tax obligations Article 34 reasons for phasing out The tax obligations are extinguished by compensation, payment, cancellation, prescription or proven insolvency of the tax obligation.
Article 35 Pay: legitimate Are legitimized to receive the payment of the fees and the tax debts, of the amounts retained the title of tribute and of amounts on account of tax installments are competent according to the tribute that it, through their respective main and auxiliary boxes. At the same time, are authorised banks in case of collaborative agreement approved by the Government.
The payments to notoriously incompetent bodies do not release the required tax and the head of its obligation to pay to the competent body, without prejudice to the possible liability of the recipient abuse.
They are legitimate to make the payment of the fees and the tax debts, of the amounts retained the title of taxes and the amounts on account of tax payments the corresponding taxable, as well as anyone who claim to act in its name or representation. Never but the third purchaser may not exercise, to the Administration, the rights that correspond to the required tax law, without prejudice to the private actions of refund.
Article 36 Wholeness of payment. Deferment and payment in instalments must understand the total amount of tax debt to produce the effect of being phased out the tax obligation.
However, once notified the fee or, if this is the case, the tax debt, the tax obligation can apply for deferment or the Division, both in volunteer as enforcement, with offer of warranty. The Administration, if it considers it appropriate this guarantee, you must Access the postponement or the Division, which in any case cannot be applied to the sanctions.
The postponement or the Division lead to the acreditament of the legal interest on the deferred amounts or divided.
In case of postponement, the lack of payment is determined by: a) in voluntary period, the immediate enforcement of the requirements in.
b) on enforcement period, the renewal of the Executive procedure.
In the case of Division, the non-payment of a single term determines: a) in voluntary period, the immediate enforcement of the requirement for past due amounts; If these do not enter, they are considered defeated the remaining terms
earrings, which, at the same time will be required by way of enforcement.
b) on enforcement period, the renewal of the Executive procedure by reason of pending deadlines.
Article 37 methods of payment as a general rule, the payment must be made in cash, cheque or cheque account or bank deposit, wire transfer or any other commercial document equivalent. The use of means other than payment in money only releases the debtor when they have been made.
The particular law of each tribute can set payment by ringing effects, vignettes or, in choosing the required tax and with the approval of the Administration, credit cards or delivery of goods.
Article 38 Time of payment The payment must be made within a period of one month of the notification of the Act of settlement. The particular law of each tribute can, however, set different deadlines.
The expiration of the deadline for payment without that this is made determines the incurrence of the legal interest.
Article 39 imputation of payments tax debts are independent each other, both with regard to the totality of the respective amount as when shares in the case of Division, so that the payment of a tax debt or an income at the expense of later maturity not terminated the ability of the Administration to require are not paid.
Article 40 Limitations 1. Prescribe in three years: a) the right of the Administration to determine the tax debt by means of the appropriate settlement.
b) the action to demand the payment of tax debts cleared.
c) action to impose tax penalties.
d) the right to repayment of undue.
2. The period of limitation starts to count, respectively: a) from the date of the completion of the fact generator or of the birth of the correlative obligation.
b) from the date of the notification of the settlement.
c) from the moment that they commit the respective offences.
d) from the date on which the undue payment was made.
Article 41 interruption of the prescription period 1. The prescription deadlines set out in the previous article is interrumpeixen by: a) any administrative action carried out with the knowledge of the tax payment required, demanding or any performance of this last, acknowledging the debt directly in front of the administration or indirectly for the filing of claims or resources of any kind.
b) the term of limitation concerning repayment of undue, is interrupted when the Administration acknowledges the debt, with formal notification to the creditor, or if it requires the payment, also in the form of notice.
2. In the event of interruption of the prescription, which is of benefit does not lose the time elapsed before the interruption if reanuda the inactivity of the creditor.
3. The prescription is applied automatically, by means of resolution of the competent body, without the need to invoke excepcioni or the interested party.
Article 42 Compensation contributions and if this is the case the tax debts, except for the sanctions, can be phased out totally or partially, by means of compensation with the taxable credits towards the Administration firmly recognized by administrative resolution or court ruling.
The compensation should be sought in each case by the tax obligation, and if it complies with the regulatory requirements, the Administration has to access. In any case, the compensation request stop payment period that you have to restart in the event of denial.
Article 43 Cancellation fees and tax debts can only be subject to cancellation in the terms and the amount and with the requirements established by a specific law for each case or group of cases homogeneous.
Article 44 proven Insolvency of the tax has forced the Administration to declare extinct tax debts or quotas provisionally and other numbers in your favor by deductions or payments on account which has not been able to make effective in the respective periods of constraint to proven insolvency of the corresponding taxable. However, they can be rehabilitated within the period of prescription.
Once expired the term of prescription without which the Administration has proceeded to this renovation, the same Administration will declare definitely extinct the corresponding economic responsibilities.
Article 45 tax credit tax credit Guarantees can be guaranteed, as with the particular law of each tribute, through: personal Guarantees: a) bank guarantee.
b) bail, and caring staff, given by two persons of recognised solvency in the opinion of the administration.
Real guarantees: a) greater law, which grant the Administration the tax debt collection defeated and not satisfied with respect to the rest of the creditors with the product of the realisation of the assets of the tax required of that question.
b) right of involvement, consistent, in case of establishing it the particular law of each tribute, that certain goods subject to traffic are subject to liability for tax debts, cleared or not, by their transmitter. The right of involvement does not buy the cases of acquisition in good faith and commercial or industrial property right or title.
c) right of retention, towards everyone, affecting the goods subject to indirect taxes, for the respective amount of credit cleared and not satisfied, if not a guaranteed to bastança payment.
Section 2a. Tax Management: liquidation and collection procedures Article 46 nature of tax management, the performance of the Administration in the area of tax management has formal nature and is impugnable in administrative and Court in accordance with the applicable rules.
Article 47 competent Organs in the field of taxation taxation management management is up to the Ministry of finance and in the Commons, unless it is expressly delegated to a public authority.
Article 48 procedure 1. The management of taxes begins: a) by statement or the initiative of taxable.
b) ex officio.
2. The ex-officio action by the Administration can be started, in turn, as a result of a complaint, with the understanding that: a) the filing of a complaint is independent of the duty to collaborate with the Administration in accordance with article 16 of this law.
b) the complainant is not considered a person interested in the proceedings or is entitled to an appeal, as such complainant, resources of any kind.
Article 49 The tax declaration
1. The tax declaration is the document presented, in compliance with regulations or requested by the Administration, through which it manifests or recognizes the existence of acts or facts that may constitute the fact of a tribute and affect as a possible tax required. However the filing a tax declaration does not imply, in itself, according to the corresponding tax fee.
2. Can be set according to a standardised tax declaration, as well as cases of acceptance of verbal statements.
3. The tax can be: a) initial declaration, that serves to launch the procedure of liquidation.
b) additional Declaration, to be submitted at the request of the Administration in order to expand or clarify information contained in the initial declaration or fix its flaws.
c) Declaration-liquidation or payment, consisting of an initial declaration on which the obligation has, moreover, made a tax proposal of settlement and, if this is positive, enter the corresponding tax fee.
4. In any case, the tax is considered to be true and even can be rectified by the tax obligation if you try that, in making them, has incurred in error.
5. The tax returns have been submitted within the deadlines set by the particular law of each tribute.
Article 50 Consultations the Administration 1. Are taxable can make enquiries properly documented with respect to the classification scheme, or tax rating in each case are appropriate, in front of the tax administration.
2. The answer has the character of mere information and not administrative act, so that it does not link to the Administration, but that the law of each tribute you have otherwise.
Notwithstanding the provisions of the preceding paragraph, the tax obligation having formulated the inquiry has fulfilled the tax obligations in accordance with the answer given by the Administration, do not incur responsibility if they meet the following requirements: the query understanding all the background and circumstances necessary for the formation of the judgment of the Administration, that these have not been subsequently altered and that has been formulated before to occur the fact generator or within the period of his claim.
3. The exemption of liability cease when modifies the applicable law and in no case does not preclude the requirement of late payment penalty in addition to the fees and surcharges applicable.
4. Interested parties may not present any appeal against the response of the Administration, although it may present, later, against the administrative act based on it.
Article 51 the Administration Check can verify the accuracy of the data contained in the claims to exercise, if this is the case, its powers to require the fulfillment of tax obligations specified in this law.
The Administration can investigate the possible existence of unreported generators made by taxable, fully or partially.
The Administration, in case of discrepancy with the tax, you must communicate to declarators will the result of the checks, so that, in the period of thirteen days, may claimed that deemed relevant and to propose the appropriate tests, with the understanding that who believe the confession of taxable you can only refer to assumptions of fact.
The Administration, in case of discrepancy with the tax, you can practice the provisional payments in accordance with article 54.
Article 52 the proof in the procedure and in the resolution of complaints, who do defend their right must prove the facts usually constitute the same.
Article 53 Presumptions tax statements to which refers article 49 boast certain, and may only be rectified by the required proof that the tax to commit them err on error of fact.
The presumptions established by special laws of each tribute can destroy to test against, except in the cases that these same laws forbid it.
Because the presumptions not established by law are admissible as a means of proof it is essential that between the fact proved and the one that will try to infer there is a precise and direct link according to reasonable.
The tax administration considers as a holder of the right, law, business, service, activity, operation or function, which appears as such in any registration, private or public, except in reverse.
Article 54 Liquidation 1. The tax settlement is the administrative act that leaves, with additional temporary or definitive, scope, the tax fee corresponding to a tax obligation.
2. Are final settlements: a) The employed after prior check, whether there has been a temporary settlement as if it's not there.
b) which relate to tax returns not checked within the deadline indicated by the particular law of each tribute, without prejudice to the prescription.
3. the additional payments Are made on the basis of the discovery of other data not taken into account in the final settlement, without prejudice to the prescription.
4. interim payments Are the corresponding to outstanding tax check and consisting of an estimate of the tax fee that still cannot be set exactly in does not have the administration of all the constituent elements of the fact generator or of necessary for the delimitation of the basis of taxation.
5. The Administration is not required to adjust the settlements to the data contained in their statements for taxable.
6. In the event of an increase in the basis of taxation on the resulting from the statements, this must be notified to the forced passive tax with specific expression of facts and additional elements that motivate.
Article 55 notification of payment 1. The tax payments, both the ultimate that you do not modify the provisional the same additional and must be notified individually to the tax obligation in the manner provided in the code of the administration.
2. The notification shall contain: a) indication of the data of which is derived from the amount of the settlement.
b) means of challenge that can be exercise, with expression of terms and competent bodies.
c) site, term and form of compliance with the tax fee.
3. Notwithstanding the provisions of paragraph 1, the Administration can notify collectively by edict the settlements corresponding to taxes of repetitive, from the second period.
4. defective notifications, for lack of any or some requirements set out in paragraph 2, have effect from the date on which the tax obligation is considered expressly notified, which gets the appropriate resource or in which made the income tax fee.
5. The settlements specifically notified to the required force to meet tax debt tax.
Article 56 payment Procedure in the case of objective determination 1. In the case of unique tax base objectively that it should be expressly provided for in the law of each tribute, tax declaration and verification should be limited to data that allow the application of the signs, the index or the modules asse-nyalats specifically on this particular law.
2. In the case of collective objectively of the tax base, which must also be provided for expressly in the law of each tribute, this law may establish a method simplifying, replacement of the tax, which will allow them to collect the necessary data to measure as the basis for taxation. The notification of the tax payments is practiced with the individual notification to taxable belonging to each group of the formalization of the distribution of tax dues.
Article 57 settlement Procedure in the event of indirect estimation in case of indirect estimation of the tax base, the Government must practice the corresponding payment using any media documentary and that available for this purpose and, in particular: a) Are factors that serve to identify the existence of the fact and to quantify the tax base and that are normal in the economic sector of what is all about.
b) the signs, the index or the modules used in the singular objective determination system in similar cases.
Article 58 forms of collection The collection of taxes can be made: a) in voluntary period.
b) in period of constraint.
Article 59 the term voluntary collection of revenue on a volunteer, in the absence of specific term other than fixed in the law of each tribute, is one month from notification of the individual: (a) taxable).
b) the publication in the official bulletin of the Principality of Andorra in cases of collective notifications to taxable.
c) the dates of commencement of the time limit to enter amounts retained or on account of tax payments.
In the event of a claim-payment or payment, the deadline is the same of the statement.
Article 60 collection enforcement period 1. The enforcement period collection you must meet the following rules: a. the enforcement period starts when, defeated the voluntary period, there has been failure to comply, in whole or in part. Is sufficient title to start the enforcement period, the certificate of discovered, individual or collective, delivered by the body responsible for the procedure.
b. the initiation of enforcement period produces, from the day following the completion of the voluntary payment period, the following effects: I) the accrual of enforcement surcharge.
II) the start of the accrual of the legal interest.
III) the performance of the assets of the debtor in case of lack of compliance with, totally or partially, within the period indicated in the following section c), after prior notification to the debtor of the enforcement provision.
IV) The accrual basis, if this is the case, of coasts.
c. The deadline in enforcement period of tax fee, the surcharge, interests, penalties and, if necessary, the coasts, is one month after the notification of the enforcement provision.
d. enforcement Against the opening of the only allowable reasons for opposition below: and) payment, prescription or compensation.
II) postponement or Division.
III) cancellation, suspension or lack of notice or defective notice of the settlement.
IV) formal defect of the constraint.
V) default or lack of notification of the enforcement provision.
e. the Mayor, after the previous display of constraint, proceeds to the embargo and the performance of the assets of the debtor in sufficient quantity to cover the tax fee, the surcharge, interest, penalties and costs.
f. the procedure of collection enforcement period can only be suspended for the following reasons: I) existence of material error of fact or the corresponding settlement arithmetic.
II) extinction of the tax debt.
III) filing of a domain or third-party right with regard to the controversial heritage that has been repossessed.
IV) Constitution of warranty.
g) the procedure of collection enforcement period can be concluded with the awarding of goods in public finance, provided that in the case of real estate or personal property accomplishable or artistic, historic or cultural attractions and have not been able to alienate in the second auction. At any time prior to the awarding of the debtors, their causahavents and, if applicable, mortgage creditors can release the seized goods by means of the payment of the monetary responsibilities constricted.
The rules of the present article must be the subject of special regular deployment.
Section 3a. Regime of infractions and sanctions Article 61 the concept and scope of the infractions Are tax tax offences the actions or omissions established expressly and sanctioned as such by the laws.
The actions or omissions do not produce liability for tax offence in the following cases: a) if they are carried out by those who do not have capacity to act in the tax law.
b) if any of the invincible error or force majeure.
c) If derived from a collective decision, for those who have saved their vote or have not attended the corresponding session.
If the Administration, in qualifying an offence Tributaria, understands that the action or the lack of it can lead to the existence of a crime or a minor or a contravention, he must notify the public prosecutor's Office.
Article 62 types of tax infringement Are simple offences breach of obligations or duties required the tax to any person, whether or not bound by the tax management of taxes that they do not constitute infringement of defrauding.
Are violations of defrauding the following: to) leave to enter totally or partially tax debts, tax withholdings or payments on account, is not to present statements or information whenever
from according to the rules of each tribute, because, having it done, omit data, elements, or signs quantities, index or modules that are required to determine the rules and tax payments.
b) enjoy or get tax benefits, tax deductions or exemptions, improperly returns.
c) prove positive or negative improcedentment games and tax credits, to deduct or offset on the base or in the quota.
of) any action or omission to act if you get economic damage for the administration.
Are violations of smuggling offences and of defrauding in customs matters.
The laws of each particular tribute must regulate, in accordance with the characterization of the previous sections, the specific cases of infringement.
Article 63 subjects of tax infringements Are subject violators to the natural or legal persons who perform actions or omissions classified as tax violations and, in particular: a) the taxable specified in article 15 of this law.
b) the legal representatives of the taxable that have no capacity to act.
Article 64 types of sanction 1. Tax penalties can be: a) fixed fine proportional or progressive.
b) prohibition, for a period of up to three years, to celebrate contracts with the public administrations.
c) disable, for a period of up to three years, to receive subsidies from the public authorities.
d) suspension, for a period of up to three years, to the exercise of public office or employment. This sanction will not be firm and has not returned to sentence both Executive about the same.
2. each type of sanction is compatible with the other.
3. The laws of each particular tribute must determine, in accordance with the specification of the previous section, the sanction or sanctions corresponding to each specific case of infringement.
Article 65 the competent Organs for the imposition of sanctions sanctions are imposed and agreed tax: a. by the Government, in the following cases: I) types b), c) and d) of section 1 of the previous article.
II) fine, if the amount exceeds the amount established by the law of the General budget.
b. by the Minister of finance, in all other cases.
Article 66 graduation of tax sanctions sanctions, except in the case of customs matters, will graduate according to the following criteria, which can be good or bad faith): to concurrent subject offender.
b) economic capacity of the individual offender.
c) existence or not of offenders.
d) resistance, denial or obstruction of the performance of the indagadora administration.
e) compliance with spontaneous, without prior request of the Administration and out of the deadlines, the obligations and tax duties.
f) conformity or not of the offending tax settlement proposal with the subject that the Administration will provide.
g) importance, for the effectiveness of the management of the data or documents not provided and, in general, of the breach of obligations of tax nature.
h) amount of economic damage caused to public finance.
Article 67 the sanctioning Procedure 1. The imposition of sanctions requires the instruction and the processing of disciplinary record in accordance with the Disciplinary Rules of the regulator.
2. However, you can set the regulations the contents of the sanctioning procedure, which in any case must respect the principles and criteria guiding the Administration's Code.
Article 68 Termination of liability The liability for infringements will be terminated due to the following causes: a) payment or compliance with the sanction.
b) prescription, in accordance with article 40 of this law.
c) cancellation in the terms and the amount and with the requirements established by a specific law for each case or group of cases homogeneous.
Article 69 Intransmissibilitat of sanctions With the exception of the case referred to in article 20, in any case are not transmittable diseases the sanctions.
In cases of transfer of tax debts including sanctions burden, cleared off or notified or not, the Administration should URanul.lar the credits corresponding to these sanctions.
Section 4a. Review of administrative acts regarding Article 70 bug Review tax administration should review ex officio or at the request of the interested party or in fact material errors and the arithmetic coding if they have not spent three years from the notification of the Act the subject of the correction.
The decision must be notified to the person concerned and is susceptible of appeal.
71 article undue refund The taxable and their heirs or causahavents are entitled to a refund of the amounts unduly paid, the unequal legal interest calculated from the date of the undue payment by presenting the relevant application.
The procedure to be followed, according to the different cases of improper income, for the recognition of the right to a refund and how to make it effective it must be established by the regulations.
Article 72 Administrative Appeals Against administrative acts and resolutions regarding the taxable tax can lodge an appeal or replacement, as required, in the form and terms stipulated by the code of the administration.
The filing of any resource does not imply the suspension of the Act or of the resolution which it is the object.
Against the express or tacit rejection of appeals the appellants can appeal court, in the manner and for the terms stipulated by the law.
First additional provision with public, parapublic and the other participated by the State will be able to apply the system of management and settlement foreseen in this law when it is established by agreement with the Administration and on the terms that may be agreed to by the regulations.
Second additional provision authorises the Government because, within a period of one year from the entry into force of the law, modify the name of the current tax figures that do not conform to the definitions contained in this law, to harmonize them with this.
First transitional provision all the facts, acts or procedures that are in course of realization on the day of the entry into force of this law shall be governed by the previous legislation. Excepts the rules of this law relating to prescription and on sanctions in all that are more favorable to the administered.
Second transitional provision for the purposes of the application of this law, to which the law of the General budget of the State do not
modify, the legal interest is set at 8 percent.
Third transitional provision Are common, within a period of eighteen months from the entry into force of this policy, should set up or adjust to this law its general financial Ordinances, in everything that the uniqueness of the communal Administration does not require a different regulation.
Fourth transitional provision or parapublic entities of public law must be presented within a period of eighteen months from the entry into force of this regulation, a proposal for the adaptation of their legislation specific to this law, saved in that that the uniqueness of each entity does not require a different regulation.
Single final provision this law shall enter into force on the day of its publication in the official bulletin of the Principality of Andorra.
Casa de la Vall, 19 December 1996 Josep Dallerès Codina, General Syndic Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.
Jacques Chirac Joan Martí Alanis, President of the French Republic the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra