Notwithstanding the foregoing, and as a special situation, the event arises that in certain types of operations, the quality of a taxable person under the law and an economic taxable person concur in the same subject; such is the case of those responsible for sales tax who belong to the common system and carry out taxable operations with those responsible for the simplified system, in which case the person responsible for the common system must generate the tax and withhold it at the source, that is, , from the payment made to the person in charge of the simplified system, no value is deducted for the concept of Sales Tax, and the person in charge of the common system must assume said tax. You can make use of the sales tax calculator by zip code there.
Taxable Base: It is the magnitude or measurement of the taxable event, to which the rate is applied to determine the amount of the tax obligation.
Rate: It is the percentage or value that applied to the tax base determines the amount of the tax that the taxpayer must pay.
Descriptors: Sales Tax – Features
The Sales Tax is a tax of a national order, indirect, of a real nature, of instantaneous causation, and of a general regime.
- It is imposed, as it consists of a pecuniary obligation that the taxable person must pay without any consideration. It is of the national order because its scope constitutes the entire national territory and the holder of the tax debt is the nation.
- It is indirect because between the taxpayer, understood as who effectively assumes the economic burden of the tax and the nation as an active subject, creditor of the tax obligation, there is an intermediary called responsible. Legally, the person who assumes the responsibility for the tax against the State is not the economic taxpayer but the person responsible for collecting the tax by legal provision.
- It is of a real nature as it affects or falls on goods and services, without regard to the quality of the people involved in the operation.
It is an instant causation tax because the event that generates the tax occurs at a precise moment or moment, although for proper administration the declaration is presented in bi-monthly periods. Consequently, for purposes of establishing the validity of the tax, the rule established in article 338 of the Political Constitution must be used.
It is a general tax regime tax pursuant to which, the general rule is the causation of the tax and the exception is the exclusions expressly contemplated in the Law.
In addition, it can be pointed out that the sales tax is a consumption tax, under the modality of value added in each of the stages of the economic cycle of the good. For the tax caused to be effectively received by the State, it is required that one of the subjects to whom the law has conferred the status of “responsible” for the tax, intervene in the operation.
Those responsible for the tax, must comply with the obligations inherent to such quality and that have been legally attributed to them, among them is to invoice, collect, declare and pay the tax generated in the encumbered operations; In case of breach of their obligations, they must respond in their own capacity to the National Treasury.
