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AMNISTIA TRIBUTARIA [1 record]
Record 1 - internal organization data 2017-08-31
Record 1, English
Record 1, Subject field(s)
- Taxation
- Customs and Excise
Record 1, Main entry term, English
- tax amnesty
1, record 1, English, tax%20amnesty
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
"Tax amnesty" is a limited-time opportunity for a specified group of taxpayers to pay a defined amount in exchange for forgiveness of a tax liability (including interest and penalties) relating to a previous tax period or periods and without fear of criminal prosecution. It typically expires when some authority begins a tax investigation of the past-due tax. ... Canada has a "tax amnesty" under both the "Income Tax Act" for income tax-related offences and under the "Excise Tax Act" for GST/HST (goods and services tax/harmonized sales tax) matters. 2, record 1, English, - tax%20amnesty
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Douanes et accise
Record 1, Main entry term, French
- amnistie fiscale
1, record 1, French, amnistie%20fiscale
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
amnistie fiscale : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface. 2, record 1, French, - amnistie%20fiscale
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Aduana e impuestos internos
Record 1, Main entry term, Spanish
- amnistía fiscal
1, record 1, Spanish, amnist%C3%ADa%20fiscal
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- amnistía tributaria 2, record 1, Spanish, amnist%C3%ADa%20tributaria
correct, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
En la literatura se suele citar, por su carácter global, la definición aportada por Lerman [...]: por amnistía fiscal, "se entiende una medida o conjunto de medidas con el fin de condonar penas o sanciones de carácter civil y criminal a los contribuyentes, que admitan voluntariamente no haber pagado la deuda impositiva correspondiente a impuestos de períodos precedentes —o haberlo hecho parcialmente—, y que ahora declaran por entero". 3, record 1, Spanish, - amnist%C3%ADa%20fiscal
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