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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.

Chicago computer classes best class

MS-Excel is just an application which allows one do your sales, to produce spreadsheets, execute fundamental numerical and mathematical evaluation on considerable amounts of information, and provide your data.

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.

Packaging design as a Marketing tool and Desire to ... - Theseus

Ksenia Polyakova Packaging design as a Marketing tool and Desire to purchase, 72 pages, 2 appendices Saimaa University of Applied Science Faculty of Business Administration, Lappeenranta Degree Programme in International Business Bachelor’s Thesis 2013 Instructor: Mr. Riku Hytönen Senior Lecturer, Saimaa University of Applied Sciences The purpose of the study was to examine the consumer perception on different design elements of a milk package and to provide essential information for the companies about the consumer attraction and importance of design attributes from the consumer point of view. The theoretical framework was based on the secondary data (articles and books) and included core concepts of packaging, packaging design, consumer behavior, consumer perception, and consumer attraction. The mixed method was selected for acquiring and analyzing the research results. Quantitative data was collected from 30 questionnaire responses and was analyzed with the computer program Excel. Qualitative data was obtained from two interviews conducted with the companies, Valio Ltd and Tetra Pak Ltd. The results of the study revealed the importance of packaging design in consumer buying behavior. By examining the consumer perception, it was found out that packaging design elements such as graphics, color, and product information play a key role in decision making and ensure consumer’s attention. Based on the findings, it was defined that successful milk packaging design could be created by the cooperation between the consumer and the company. Further research could investigate other product packages’ design elements.

Kapasitas Kabel INEX Photon III
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Desain baru dari kabel INEX Photon III telah meningkatkan kualitas suara dan kenikmatan musik secara signifikan. Kabel INEX Photon III melakukan transfer data audio digital resolusi tinggi dari komputer (PC/MAC) atau musik server ke perangkat high end dan home theater dengan sangat baik.

Sample Resume - High School - No Work ... - Office on Youth

Education Arlington High School, Arlington, Virginia 2002 - 2006 Experience Pet Sitter 2004 - Present • Provide pet sitting services including dog walking, feeding and yard care. Child Care 2002 - Present • Provide child care for several families after school, weekends and during school vacations. Achievements • National Honor Society: 2004, 2005, 2006 • Academic Honor Roll: 2002 - 2006 Volunteer Experience • Big Brother / Big Sisters • Arlington Literacy Program • Run for Life Interests / Activities • Member of Arlington High School Tennis Team • Girl Scout • Piano Computer Skills • Proficient with Microsoft Word, Excel, and PowerPoint, and Internet 1 Sample Teen Resume First Last Name Street Address, City, State, Zip Phone (Cell/Home) Email Address Objective: To obtain knowledge of the day-to-day work of a business through a part time job, summer internship and/or job shadowing experience. Education: Main St. High School, Philadelphia, PA Selected Courses: Early Childhood Development (2005) - Freshman Year Urban Education (2006) - Sophomore Year Urban Education - Psychology (2006-07) - Junior Year Urban Education - Instructional Internship (2007-08) - Senior Year Dance and Art Electives Activities:     Modeling Club (2005) MSHS JROTC Drill Team (2005) MSHS Drama Club (2005) MSHS Cheerleading (2005-2008) MSHS Volunteer Work and Job History: McDonald's Fast Food Restaurant (2007) Philadelphia, PA Boutique, summer (2007) Philadelphia, PA Beacon Program, summer (2006) Philadelphia, PA Convenient Store, summer (2006) Philadelphia, PA Skills and Languages:     Spanish - Beginners level French - Beginners level Communication skills Experience in child caring - intermediate 2 Sample Resume - High School FirstName LastName 6 Pine Street, Arlington, VA 12333 home: 555.555.5555 cell: 566.486.2222 email: phjones@vacapp.com Education Arlington High School, Arlington, Virginia 2002 – 2006

Sample Resume # 1 - Ramapo College of New Jersey

To obtain a position as a legislative assistant SUMMARY OF QUALIFICATIONS Intelligent, motivated, and personable individual seeks a full-time career opportunity that utilizes extensive academic and pre-professional experience while employing excellent research, writing, and presentation skills. EDUCATION Ramapo College of New Jersey, Mahwah, New Jersey Candidate for Bachelor of Arts degree, May 2009 Major: Political Science GPA 3.7/ 4.0 HONORS AND AWARDS Ramapo College Dean’s List, Academic Excellence, Spring 2007- present Omicron Delta Kappa Honor Society, Leadership Honors, May 5, 2008 Francis J. Dwyer Memorial Scholarship, Academic Excellence/Community Service, April 24, 2007 RELEVANT COURSEWORK Senior Seminar: Election Year Business & Society Political Science Seminar Public Policy Critical Thinking State & Local Government ASSOCIATED RESEARCH PROJECTS “Political Chess: Nationalizing the District Method as the Standard for the Electoral College” 2008 “Enemies of State: A European Political Spectrum from the French Revolution to Nazi Germany” 2007 COMPUTER SKILLS Proficient in Microsoft Windows, Word, Excel, PowerPoint, and Internet; Experienced with IBM PCs RELATED EXPERIENCE Office of State Senator Joseph Kyrillos, Jr., Middletown, New Jersey Legislative Intern April 2008-present • Advise constituent callers on governmental services and political issues • Implement a computer-based library information system • Expedite recognition letter for high school graduates within the district OTHER WORK EXPERIENCE Trivett’s Sunoco, Atlantic Highlands, New Jersey Service Station Manager June 2006-September 2007 • Supervised daily operations of automotive service station and provided customer service • Maintained up-to-date records of all customer repair orders, billed services, and inventory prices • Scheduled automotive service repair appointments and performed mechanical services VOLUNTEER SERVICE Atlantic Highlands Fire Department, Atlantic Highlands, New Jersey Volunteer Firefighter September 2007-present • Provide fire protection for residents and their property • Special Certifications: Haz-Mat First Responder; WMD Emergency De-con • Top 10 Call Club Award (Ranked #5 for total alarm calls responded to in 2007), ...

SMART SOLUTION TIPS TRIK Mengerjakan Soal SBMPTN 2013

Kumpulan SMART SOLUTION dan TRIK SUPERKILAT TIPS dan TRIK Pengerjaan Soal SBMPTN Pilihan Ganda, Sebab-Akibat, dan Pernyataan By Pak Anang (http://pak-anang.blogspot.com) PETUNJUK A Mari kita amati petunjuk pada tipe soal ini: Pilih jawaban yang paling benar (A, B, C, D atau E) Sudah jelas bahwa kita hanya memilih satu jawaban saja di antara kelima jawaban. Khusus untuk mata pelajaran Matematika Dasar dan Matematika IPA, tipikal soal yang selalu muncul memiliki pilihan jawaban yang sangat penuh jebakan. Karena ketika adik-adik melewatkan satu konsep dasar yang penting maka akan jatuh terpeleset pada jawaban yang kurang tepat. Sangat disarankan untuk menguasai konsep dasarnya dulu sebelum menelan mentah-mentah metode cara cepatnya. Karena SBMPTN (dulu bernama SNMPTN) sangat berbeda dengan UN yang adik-adik jalani kemarin. Kalau soal-soal di UN kemarin memang memberikan peluang untuk bisa diselesaikan dengan cara cepat yang sangat melimpah. Hal ini dikarenakan indikator soal UN yang diujikan sudah jelas tertera pada kisikisi SKL UN yang selalu dibagikan tiap tahun. Rata-rata dalam setiap soal UN hanya memuat satu konsep dasar saja. Sementara itu, tipikal soal SBMPTN adalah dapat memuat lebih dari satu konsep yang saling terkait. Misalnya, dalam topik soal ”Barisan dan Deret” ternyata masih memuat konsep ”Logaritma”. Hal tersebut tidak hanya berlaku pada pelajaran IPA seperti Fisika, Kimia maupun Biologi, namun juga berlaku untuk beberapa pelajaran IPS lainnya. Berdasarkan pengalaman pada SBMPTN tahun-tahun sebelumnya bahwa porsi jawaban atau perbandingan banyaknya jawaban soal SBMPTN hampir selalu sama. Artinya jika pada pelajaran KIMIA terdapat 15 soal, maka kurang lebih akan terdapat masing-masing 3 buah jawaban A, B, C, D, atau E. Begitu juga untuk pelajaran yang lain.

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