When an individual is income Wages and salaries and also get other income and fees, leasing, business, etc. even if your annual income wages and salaries does not exceed $ 400,000.00 per year, must file annual income tax Declaration by the mere fact that their income comes from two different activities and must accumulate all their income.
Income From Wages
basis: Article 117, section III, paragraph a)
III. Submit annual statement in the following cases:
a) also earn income when other than those specified cumulative in this Chapter.
But when the natural person whose income wages and salaries and also has income of the regime of small contributors (RePEc) and even if your annual income from wages and salaries does not exceed $ 400,000.00 per year, NO OBLIGATION ANNUAL STATEMENT FILING TAXES.
The reason: because the payments relating to the activities of the regime of small contributors (RePEc) is considered final and when payments are considered final Annual Statement is not.
basis: Articles 139 Section VI and 175 first paragraph of the income tax law.
Small Taxpayers Regime
Article 139, Section VI
submit, not later than 17 days of the month immediately following the one at which the payment statements month in which they determine and pay the tax under the Articles 137 and 138 of this Act monthly payments referred to in this fraction shall be considered definitive.
Chapter XI of the annual
Article 175, first paragraph
Individuals who earn income in a calendar year except for exempted and those for which final tax paid are required to pay their annual tax declaration submitted by the month of April the following year, at the authorized offices. In the case of taxpayers who cast their digital tax receipts through the website of the Tax Administration and are forced to rule their states Financial or have chosen to do so as provided in the fourth paragraph of Article 32-A of the Federal Tax Code, the declaration referred to in this subparagraph shall be submitted when submitting its opinion within the deadlines set by the Code .
Income From Wages
basis: Article 117, section III, paragraph a)
III. Submit annual statement in the following cases:
a) also earn income when other than those specified cumulative in this Chapter.
But when the natural person whose income wages and salaries and also has income of the regime of small contributors (RePEc) and even if your annual income from wages and salaries does not exceed $ 400,000.00 per year, NO OBLIGATION ANNUAL STATEMENT FILING TAXES.
The reason: because the payments relating to the activities of the regime of small contributors (RePEc) is considered final and when payments are considered final Annual Statement is not.
basis: Articles 139 Section VI and 175 first paragraph of the income tax law.
Small Taxpayers Regime
Article 139, Section VI
submit, not later than 17 days of the month immediately following the one at which the payment statements month in which they determine and pay the tax under the Articles 137 and 138 of this Act monthly payments referred to in this fraction shall be considered definitive.
Chapter XI of the annual
Article 175, first paragraph
Individuals who earn income in a calendar year except for exempted and those for which final tax paid are required to pay their annual tax declaration submitted by the month of April the following year, at the authorized offices. In the case of taxpayers who cast their digital tax receipts through the website of the Tax Administration and are forced to rule their states Financial or have chosen to do so as provided in the fourth paragraph of Article 32-A of the Federal Tax Code, the declaration referred to in this subparagraph shall be submitted when submitting its opinion within the deadlines set by the Code .
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