Of The Law On The Register Of Holders Of Economic Activities, From 20-12-95

Original Language Title: Llei de la taxa sobre el Registre de Titulars d'Activitats Econòmiques, de 20-12-95

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Of the law on the register of holders of economic activities since the General Council in its session of December 20, 1995, has approved the following: the law on the register of holders of economic activities to the Constitution of the Principality of Andorra, and in particular article 37;

View the law of creation of the Chamber of Commerce, industry and services of Andorra, adopted by the General Council on 3 September 1993 (OFFICIAL GAZETTE 51/5), and in particular article 14.1. a;

View the law of the Administrative and Tax Jurisdiction, approved by the Permanent Representatives of the Co-princes on 15 November 1989 (OFFICIAL GAZETTE 28/1) and amended by the law of Justice, adopted by the General Council on 3 September 1993 (OFFICIAL GAZETTE 51/5) and for the transitional law of judicial procedure, adopted by the General Council on 21 December 1993 (OFFICIAL GAZETTE 3/6) , and in particular title V;

Seen the code of administration, approved by the Permanent Representatives of the Co-princes on March 29, 1989 (OFFICIAL GAZETTE 6/1), and in particular chapter IX;

View the public finance law, adopted by the General Council on December 2, 1983, and in particular article 7;

Seen the regulation of commercial companies, approved by the General Council on May 19, 1983, in particular in article 4.1;

Seen the Decree by which regulates the exercise of liberal professions in the Principality of Andorra, approved by the General Council on 11 July 1977;

Exhibition of illustrations and the enactment of the constitutional text requires and suggests the adequacy of tax legislation to the new framework set in articles 37 and 61.4. Created by independent of the General State budget Act the regulations relative to the rate on the register of economic activities.

In this sense the General Council approves the new legal text regulating the tax rate on the register of economic activities.

Chapter i. General provisions Article 1 Made the generator 1. You create a rate on the register of holders of economic activities.

2. Is the fact the generator registration fee and permanence in the register of holders of economic activities.

Article 2 the register of holders of economic activities 1. The register of holders of economic activities, which is made by the registry of companies, registration of trade and industry and the register of persons authorized to exercise Liberal Professions.

2. The Department of trade Unit manages the registry of holders of economic activities.

Article 3 Obligation of registration 1. It is compulsory the registration in the register of companies of all commercial companies. In accordance with the provisions of article 4.1 of the regulation of commercial companies, the Department of Commerce submits the register ex officio.

2. Is compulsory the registration in the register of Commerce and industry of each and every one of the premises in which they made manufacturing activities, import, export, purchase, sale, transport, transformation, leasing, provision of services and, in general, any commercial matters within the territory of Andorra.

It is understood by local buildings, the buildings, the facilities, the surfaces covered or uncovered, or not open to the public, which are used to carry out the activities mentioned above.

The activity is manifested by presenting a statement to the Department of Commerce, before the start of the activities.

The cessation of the activity is credited for a low Declaration at the Department of Commerce.

3. Is compulsory registration in the register of persons authorized to exercise Liberal Professions of all those individuals who exercise an activity for which they have to apply for an administrative authorisation in the Department of labour. The Labor Department sent the high automatically.

Article 4 taxpayers Are passive subjects of the rate the individuals or legal entities, with or without legal personality, in accordance with article 3, be forced to register in the register of holders of economic activities.

Article 5 tax Fee 1. The taxpayers registered in the registry of Commerce and industry have to meet a quota of 25,000 pesetas for each registered venue.

2. passive subjects registered in the register of societies and in the registry of Commerce and industry have to meet a quota of 75,000 pesetas if they are anonymous and for societies or 50,000 pesetas if they are other types of companies. If you are not registered in the registry of Commerce and industry after 3 months from its registration in the register of companies to meet the quota will be 110,000 pesetas if are corporations and 100,000 pesetas if they are other types of companies.

The taxpayers registered in the register of companies which are also registered in the register of Commerce and industry will only have to meet, for each registered, the fee indicated in paragraph 1.

3. passive subjects registered in the register of Professions Liberals have to meet a quota of 50,000 pesetas for every liberal profession authorized from third year of registration in the register of liberal professions.

Natural persons registered in the register of Liberal Professions which are also registered in the register of Commerce and industry need only meet the fee indicated in paragraph 1, provided that the registration on both records for the same activity.

Article 6 Tax Period and acreditament 1. The tax period coincides with the calendar year.

In the case of first registration tax period begins on the day on which the registration.

2. The rate on the register of holders of economic activities is credited on the first day of the tax period.

3. The fees cannot apportion in any case.

Chapter II. Article 7 rate management Management 1. The Ministry of Finance carries out the functions of payment, inspection and collection of the fee on the register of holders of economic activities.

2. It has to be determined according to the information that must appear in every registration, as well as the models of Declaration and processing procedures.

Article 8 Settlements the Department of finance, in accordance with the data of the register of holders of economic activities to date of the acreditament, proceed to deliver the settlements.

Article 9 Notifications 1. The Administration announced the settlement on the taxpayer by issuing a document clearing where they should contain the following items: fact generator;

identification of the taxpayer;

tax fee;

period of payment;

and method of payment;


pertinent resources, with indication of the deadlines and of the bodies in front of which it must be lodged.

2. If the Administration has the direct debit of the taxpayer, the presentation of the receipt in the Bank have notification.

Article 10 Payment 1. The payment of the fee in voluntary period must be made between 1 April and 30 June of each year.

2. The payment is made by the means and in the manner to be determined by the regulations.

3. In cases of first registration and amendment of log data, the payment must be done in the same event.

Debt collection article 11 after the deadline of payment in voluntary period, the Ministry of finance comes to certify and identify existing overdrafts to be executed in accordance with the provisions of title V of the law of the Administrative and Tax Jurisdiction.

Article 12 surcharge for delayed payment All made out of deadlines is increased, in concept of surcharge for delayed payment, 1% of the amount for every calendar month or fraction of a calendar month elapsed between the deadline and the date of effective payment. The surcharge applies to all pending amount, including penalties.

Chapter III. Infractions and sanctions Article 13 infractions and sanctions 1. Any action or lack of action that would lead to the fulfilment of the norms of this law constitutes an infringement.

2. Infringements will be penalize with a pecuniary penalty fixed or proportional.

3. The infringements to the rules of the present Law are without prejudice to the corresponding offences in terms of other laws.

Article 14 Classification of sanctions 1. The offences are categorized into simple or defrauding.

2. it is an offence of defrauding any action or lack of action, with or without intention of fraud, which could lead to an economic damage to the public finances. In particular they are breaches of defrauding: do not submit the Declaration of registration of an activity before the start;

do not enter the tax debt on the terms stipulated.

The offences of defrauding be penalize with a fine equal to 50% of the total amount defrauded or left to enter.

3. any breach or violation Is simple an infraction by the taxpayer of the legal or regulatory obligations imposed by this law, provided that it may not lead to an economic damage to the public finances.

The simple offences are sanctioning a fine of 10,000 to 30,000 pesetas. For graduated sanctions, the Administration has in mind primarily the severity and economic entity of the facts constituting the infringement.

4. The taxpayer who commits two or more infractions for a period of three consecutive years is considered recurrent.

Recidivism is punished with the doblament of the fines corresponding to the offences committed during the period of recidivism.

5. The taxpayer who pays the penalty within a period of one month from the notification will benefit from a reduction of 20% of the amount of the penalty.

Article 15 Notifications and resources 1. To be able to impose a penalty, the Administration must act in accordance with the provisions of chapter IX of the code of the administration.

2. The filing of an appeal does not exempt from the payment of the tax debt, including the penalties and surcharges applicable.

Article 16 termination of infringements infringements they burn out with the payment of the fines or the prescription, which occurs in the three years of the Commission of the offence, provided that the Administration has not initiated actions to execute the tax debt.

First additional provision authorises the Government to issue the regulatory provisions that may be necessary to unfold and apply this law.

Second additional provision rate on the register of holders of economic activities replace the fee on commercial activities, business and services provided for in article 14.1. in the law of creation of the Chamber of Commerce, industry and services of Andorra.

Third additional provision of Law establishes the budget part of the funds generated by the tax on the register of holders of economic activities that are assigned to the Chamber of Commerce, industry and services of Andorra in application of article 14.1. in the law of creation of the Chamber of Commerce, industry and services of Andorra.

Fourth additional provision if the Administration is not able to report personally, either by ignorance of the domicile, to denial of receipt of the letter, by absence or for other reasons, the notification is publishing the appropriate information in the Official Gazette of the Principality of Andorra.

Fifth additional provision fractional amounts resulting from the application of the present Law are rounded in the upper peseta.

First transitional provision the Labor Department sent the high ex officio of all individuals who at the time of the entry into force of the present Law are authorised to exercise a liberal profession.

Second transitional provision authorises the Government to fix the dates and deadlines to allow the obtaining of records and to raise the rate on the register of holders of the corresponding economic activities to the year 1995.

Third transitional provision is fixed in fifty million pesetas the amount corresponding to the part of the collection of the levy on the register of holders of the corresponding economic activities to the year 1995 that is assigned to the Chamber of Commerce, industry and services of Andorra in application of article 14.1. in the law of creation of the Chamber of Commerce, industry and services of Andorra.

Final provision this law comes into force the day of its publication in the official bulletin of the Principality of Andorra.

Casa de la Vall, 20 December 1995 Josep Dalleres Codina Syndic General 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

Related Laws