IMPUESTO A LAS GRANDES TRANSACCIONES FINANCIERAS EN LA UNIVERSIDAD BICENTENARIA DE ARAGUA: TAX ON LARGE FINANCIAL TRANSACTIONS AT THE BICENTENARIA UNIVERSITY OF ARAGUA

Resumen

The Tax on Large Financial Transactions through the reform of February 25, 2022 taxes commercial transactions, both in national currency and in currency other than legal tender and applies to legal entities considered as qualified Special Taxpayers (Special Taxpayers) in turn as tax collection agents. It was determined that the institution requires induction in reference to the IGTF Regulations, which is why it stopped complying with its tax obligation. Which requires the institution to proceed with the payment and declaration of the aforementioned tax. The contribution is to raise awareness among company members of the importance of always being educated in tax matters, to comply with the payment and declaration of the IGTF.

ABSTRACT

The Tax on Large Financial Transactions through the reform of February 25, 2022 taxes commercial transactions, both in national currency and in currency other than legal tender and applies to legal entities considered as qualified Special Taxpayers (Special Taxpayers) in turn as tax collection agents. It was determined that the institution requires induction in reference to the IGTF Regulations, which is why it stopped complying with its tax obligation. Which requires the institution to proceed with the payment and declaration of the aforementioned tax. The contribution is to raise awareness among company members of the importance of always being educated in tax matters, to comply with the payment and declaration of the IGTF.