Advanced Search

Order Eha/546/2006, Of 21 February, Which Approves The Model Of Autoliquidación And Payment Of The Fee Provided For In Article 23 Of The Law 19/1988, Of July 12, Of Audit Of Accounts.

Original Language Title: ORDEN EHA/546/2006, de 21 de febrero, por la que se aprueba el modelo de autoliquidación y pago de la tasa prevista en el artículo 23 de la Ley 19/1988, de 12 de julio, de Auditoría de Cuentas.

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

TEXT

Law 44/2002, of 22 November, of Measures of Reform of the Financial System, through the ninth paragraph of its article 53, introduced a new article 23 in Law 19/1988, of July 12, of Audit of Accounts, creating the the rate of the Accounting and Audit Institute of Accounts for the issuance of audit accounts. In accordance with Article 23 (7) of Law 19/1988, Royal Decree 181/2003 of 14 February 2003 was issued, whereby the rules for the settlement and payment of the levy were determined in accordance with the rules of procedure, also laying down the obligation for the taxable persons for self-financing and income from the amount laid down in Law 19/1988. Article 6 of the Royal Decree provides that the model of self-validation and payment of the said fee is determined by the implementing rules, in accordance with the model of the income document applicable from those approved by the Order of 4 June 1998, for which certain aspects of the management of the fees which constitute the rights of the Public Finance, as amended by the Order of 11 December 2001, are regulated, thereby enabling the Minister for Economic Affairs and Finance. In use of the above rating, by Order ECO/541/2003 of 10 March, the model of self-validation and payment of the fee provided for in Article 23 of Law 19/1988 was approved, in which the amounts set out in Law 19/1988 were included. The first paragraph of Article 62 of Law 61/2003 of 30 December 2003 on the general budget of the State for the year 2004 raises from 1 January 2004 the fixed rates of the rates of the State Treasury up to the amount results from the application of the coefficient 1,02 to the amount payable during the year 2003. The first paragraph of Article 66 of the Law No 2/2004 of 27 December 2005 on the General Budget of the State for the year 2005 raises the fixed rates of the State Treasury's rates up to the amount of the fixed amount of the State's budget for the year 2005. results from the application of the coefficient 1,02 to the amount payable during the year 2004. The first paragraph of Article 66 of Law 30/2005 of 29 December 2006 of the General Budget of the State for the year 2006 raises from 1 January 2006 the fixed rates of the rates of the State Treasury up to the amount results from the application of the coefficient 1,02 to the amount payable during the year 2005. The purpose of this Order is to replace the model of self-financing and payment referred to in Article 6 of Royal Decree 181/2003, by updating the amounts payable by the auditors, in accordance with the increase established in the previous Law. 30/2005. In its virtue, I have:

Article 1. Model of self-validation.

The model of self-validation and income document of the fee provided for in Article 23 of Law 19/1988, of July 12, of Audit of Accounts set out in the Annex of this Order, in which they have been updated, is approved. the fixed amounts of the levy, in application of the increases laid down in Law 61/2003 of 30 December 2003, of the General Budget of the State for the year 2004; 30/2005, of 29 December, of the General Budget of the State for the year 2006.

This model replaces the one approved by Order ECO/541/2003 of March 10, as Annex I of the Order, which included the amounts fixed in Law 19/1988.

Article 2. Download the form.

The self-validation model should be downloaded from the Accounts Audit and Accounting Institute's website, which is www.icac.meh.es.

Single end disposition. Entry into force.

This Order shall enter into force on the day following that of its publication in the Official Gazette.

What I communicate for your knowledge and effects.

Madrid, 21 February 2006.

SOLBES MIRA

Here are several images in the original. See the PDF document for this disposition.