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INFORME N.° 049-2014-SUNAT/4B0000 MATERIA: Se consulta si ...

Se consulta si el recargo al consumo a que se refiere la Quinta Disposición Complementaria Final (DCF) del Decreto Ley N.° 2598 8 y las propinas para los trabajadores, recibidos por establecimientos de hospedaje, restaurantes y agencias de viaje, según corresponda, que no cuentan con comprobantes de pago que los sustenten, constituyen para los titulares de tales establecimientos rentas gravadas con el Impuesto a la Renta. BASE LEGAL: - Decreto Ley N.° 25988, Ley de Racionalización del Sistema Tributario Nacional y de Eliminación de Privilegios y Sobrecostos, publicado el 24.12.1992, y norma modificatoria. - Texto Único Ordenado (TUO) de la Ley del Impuesto a la Renta, aprobado por el Decreto Supremo N.° 179-2004-EF, publicado el 8.12. 2004, y normas modificatorias (en adelante, Ley del Impuesto a la Renta). - Reglamento de la Ley del Impuesto a la Renta, aprobado por el Decreto Supremo N.° 122-94-EF, publicado el 21.9.1994, y normas mod ificatorias. ANÁLISIS: 1. La Quinta DCF del Decreto Ley N.° 25988 establec e que los establecimientos de hospedaje o expendio de comidas y bebidas en acuerdo con sus trabajadores, podrán fijar un recargo al consumo no mayor al 13% del valor de los servicios que prestan. El recargo al consumo, si fuera el caso, será abonado por los usuarios del servicio en la forma y modo que cada establecimiento fije. Su percepción por los trabajadores no tendrá carácter remunerativo y, en consecuencia, no estará afecto a las contribuciones de Seguridad Social ni FONAVI, ni afecto a indemnización, beneficios laborales o compensación alguna. Este recargo no forma parte de la base imponible del Impuesto General a las Ventas. De la norma citada fluye que si bien el recargo al consumo es cobrado por los establecimientos de hospedaje o expendio de comidas y bebidas, su destino es que sea distribuido entre sus trabajadores.

Bagaimana Cara Instalasi Kabel Home Theater yang Baik ( Part II )

Instalasi kabel home theater pada ruangan yang sudah jadi memerlukan perhatian khusus karena lebih sulit dibandingkan ruangan yang belum jadi. Simak hal-hal yang perlu diperhatikan disini.

Bagaimana Cara Instalasi Kabel Home Theater yang Baik

Menginstal kabel home theater sendiri tentunya menyenangkan dan lebih hemat, perhatikan beberapa tips yang perlu diketahui dalam pemasangan kabel home theater ini.

Abstract Plumbing - 24 hour emergency plumber in Brisbane

Abstract Plumbing is a professional 24 hour emergency plumbing company in Brisbane. We are specialized in meeting any kind of problem with professionally any time in 24/7 days such as blocked drains, Gas fitting, hot water systems etc. For more information please contact with us now on: Abstract Plumbing, PO Box 1758, Coorparoo Dc, Brisbane, QLD 4151, Phone: 07 3398 5599, Web: www.abstractplumbing.com.au

Infertility Camp & IVF Treatment

Free Consultation Camp for Childless Couples - IVF Infertility Awareness meeting Infertility Awareness Camp by Indira IVF - IVF camp offering consultation free of cost. IVF pregnancy camp - IUI treatment awareness Seminar IVF procedure camp

Free Consultation Camp for Childless Couples - IVF Infertility Awareness meeting

Since our IVF cost low & IUI charges are very transparent and same for everyone, you know exactly how much you are going to have to spend before you start.Infact Indira IVF offers Cheapest IVF Treatment in India.Our pregnancy rates are consistently high.Indira IVF has recorded over 2000+ Successful IVF pregnancies in last 3 years.Indira Infertility Clinic Offers Low cost Affordable IVF Treatments for all.We are proud to promote Infertility awareness week in Maharashtra with big IVF events organised than ever before at 5 major cities of Maharashtra.This fertility camps will focus on Advanced infertility treatment and IVF or Test Tube Baby process in a very simple and easy to under stand presentation for all.

Kada padne prvi sneg, zavrće se ventil na cevki od gasa i nastaje haos u Ukrajini, mogu onda da se greju na Obamine slike

Rusi vuku vreme i čekaju zimu, to su isto pokazali na CNN snimcima Cara Vladimira na manevrima ruske Armije u proleće ove godine dok polako pada sneg.Kada padne prvi sneg, zavrće se ventil na cevki od gasa i nastaje haos u Ukrajini, mogu onda da se greju na Obamine slike.

Premium Limousine Service to New York City

Imagine the transfer from airport to hotel or convention to the next meeting is sometimes stressful.

Fourth meeting of the EUROPEAN INTEGRATION FORUM - EESC European ...

Fourth meeting of the EUROPEAN INTEGRATION FORUM Brussels, 6-7 December 2010 European Economic and Social Committee – rue Belliard 99, room JDE 52 Programme Monday 6 December – room JDE 521 8.30 – 9.20 R  egistration of participants 9.30 – 10.00 Opening session Chaired by Staffan Nilsson, President of the European Economic and Social Committee (EESC) Opening speeches • Stefano Manservisi, Director General of DG Home Affairs, European Commission • Mercedes Bresso, President of the Committee of the Regions 10.00 – 11.00 Dialogue speakers-participants 11.00 – 11.30 Coffee break 11.30 – 12.30 P  lenary session ‘ Active participation of migrants and strong commitment by the host society: The two-way process beyond words’, chaired by Marta Cygan, Director of Immigration and Asylum, DG Home Affairs, European Commission • Aygül Özkan, Minister for Social Affairs of Lower Saxony, Germany • Peter Bossman, Mayor of Piran, Slovenia • P  resentation of the EESC study on national integration forums, by Thomas Huddleston, Migration Policy Group 12.30 – 13.00 Debate 13.00 – 14.30 Lunch nterpretation available from EN, FR, DE, ES, NL, SV into EN, FR, DE, ES I 1 14.30 – 18.30 Roundtables Roundtable A (room JDE 52) Roundtable B (room JDE 53) Moderator: Eva Schultz, European Moderator: Sukhdev Sharma, EESC Commission Roundtable C (room JDE 60) Moderator: Xavier Verboven, EESC Roundtable D (room JDE 61) Moderator: Brenda King, EESC Rapporteur: Eva-Maria Asari, Estonian Cooperation Assembly Rapporteur: Issah Huseini, New Communities Partnership, Ireland Rapporteur: Tarafa Baghajati, Platform for Intercultural Europe Rapporteur: Marco Perolini, European Youth Forum Facilitator: Josep Maria Felip, Valencian Region, Spain Facilitator: Doris Peschke, Churches’ Facilitator: Said Darwane, Union Commission for Migrants in Europe nationale des syndicats autonomes, France Facilitator: Michael Van der Cammen, German Employment Agency Interpretation: From EN, FR, ES, IT, DE into EN FR DE Interpretation: From EN, FR, ES, IT, DE into EN FR ES Interpretation: From EN, FR, ES, IT, DE into EN FR Interpretation: From EN, FR, ES, IT, DE into EN FR IT Topics for discussion (same topics for all roundtables): 14.30 – 16.15 First session: ‘Strong commitment by the host society’ 16.15 – 16.45 Coffee break 16.45 – 18.30 Second session ‘Active participation of migrants’ (including preparation of conclusions by each roundtable – 30 min) 18.30 Reception hosted by the European Economic and Social Committee Tuesday 7 December – room JDE 522 9.15 – 10.00 P  resentation of the new platform on the European Web Site on Integration for information exchange between Forum participants 10.00 – 11.00 Conclusions session, chaired by Ann Singleton, University of Bristol Presentation of conclusions by the four rapporteurs.

Rhode Island College Anchor Notes - Rhode Island College Athletics

The annual Fall Homecoming continues to be very successful, so successful that many people wished it happened a number of times throughout the year. Additionally, over the past few years during the winter season, RIC has hosted reunions for basketball, gymnastics and wrestling alumni. The athletic department is pleased to announce that on the weekend of February 3, we will be combining many winter activities and more as the College plays host to its first Winterfest. It will be a weekend full of activities directed at students, alumni, parents and anyone else who is part of the College family. There will be sporting events, skating at the Bank of America Center, sleigh rides, an outdoor hot dog roast and much more! For more information on the 2007 Winterfest, check future editions of What’s News as well as the College website. Athletics Hits the Road! The athletic program, in cooperation with the Alumni Association, will be on the road in Florida from Jan. 30 - Feb. 2. There will be an event hosted by Wileen Coyne ’55 in Boca Raton on Jan. 31 and another event hosted by Ennis Bisbano ’55 at the Charlotte Harbor Yacht Club on Feb. 1. Additionally, if anyone cannot attend one of those events, but is interested in meeting with athletic or developmental staff, feel free to contact us at (401) 456-8007. For further details about “RIC on the Road”, visit the College website or contact the alumni office. RIC will also be on the road in Florida the week of Mar. 12 in the Orlando and Tampa area as our outstanding softball and baseball teams travel to the Sunshine State for Spring Training. RIC Celebrates 30 Years of Women’s Athletics 2006-07 marks the 30th anniversary of the beginning of women’s varsity intercollegiate athletics at Rhode Island College. 1976-77 was the first year women’s teams began participating in organized varsity athletics and the College will celebrate this milestone with a gala event this spring. This event will honor pioneers, teams and individual achievements of female student-athletes and coaches over the past three decades. If you have a nomination idea, please contact Art Pontarelli ’71 via telephone at: (401) 456-8863, or by e-mail: apontarelli@ric.edu.

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