Municipal taxes in caracas venezuela

The Municipal Taxes allow the Mayor of Caracas to develop Programs and Projects designed to improve the quality of life of the inhabitants of the Bolivarian Libertador Municipality.

The Entity in charge of regulating and organizing the Tax Management of the Municipality is the Municipal Superintendency of Tax Administration (SUMAT). SUMAT's policies are aimed at creating efficient collection tools as an instrument to promote economic and social development in the Bolivarian Libertador Municipality. These policies are aimed at strengthening and expanding existing collection capacities, in order to achieve the full exercise of tax powers in the Municipality, as well as encourage the development of productive economic activities and promote a tax culture that encourages voluntary and conscious payment. in a Municipality increasingly committed to the well-being of its citizens.

How can you pay the tax to the Municipality?

The municipal tax may be paid by check, postal or bank money order, cash, credit card, debit card, electronic transfer or any other legal method as provided by the Director of Finance.

Tax Payment:

The tax will be fixed and settled by annuities, which will be paid during the first quarter of each year in the Municipal Treasury or in the collection offices established by the Municipality in default.

Taxpayers may pay the full annuity within the first month of the current year, in which case they will enjoy a discount of ten percent (10%) on the total amount of the tax to pay.

In the case of vehicles, once the payment of the tax provided for in this Ordinance has been made, the Municipal Superintendency of Tax Administration (SUMAT) will deliver to the taxpayer the corresponding payment receipt and a distinctive or sticker that must be placed in a visible place on the vehicle.

Some examples of municipal taxes are:

The property tax. (For land ownership, construction, etc.) The tax on the sale of real estate. The tax on raffles, contests, lotteries and raffles. The tax for the maintenance and conservation of public roads. (Sidewalks, trimmings, pavements, etc.)

The property tax:

It is a real tax that is levied on the property or possession of the properties that are located in the Capital District and must be declared and paid once a year by the owners, possessors or usufructuaries of the properties.

When speaking of property, premises, lots, parking lots, houses, apartments, etc. are included.

The tax is incurred on January 1 of each year and its annual period is between January 1 and December 31 of the respective year.

Real Estate Tax:

Municipal tax on the property of a farm. It is charged annually and is a function of the cadastral value assigned to the farm.

It is a Tax that falls on the annual income that natural persons receive within the municipal term, whether or not they have domicile or residence.

Income is considered any kind of yield, profit, profit, dividend, rent, profit product, participation, salary, salary, wage, fee or any other cash perception.

Personal Tax:

It is a Tax that falls on the annual income that natural persons receive within the municipal term, whether or not they have domicile or residence.

Income is considered any kind of yield, profit, profit, dividend, rent, profit product, participation, salary, salary, wage, fee or any other cash perception.

Taxes on Industry, Commerce and Services:

It is a monthly tax that falls on the annual income generated by the activities of production, sales or provision of services.

For these purposes, all natural and legal persons, private or public, national or foreign, who dedicate themselves continuously and systematically, to the development of commercial activities, are subject to this tax.

Generating Event: Carrying out industrial, commercial and service activities, in the jurisdiction of the municipalities.

Taxpayer: All natural persons, legal entities and de facto companies that carry out the taxed activity or activities.

Taxable Base: In commercial and service activities, it is made up of the total gross income obtained in the immediately preceding year in development of the taxed activity. In industrial activity, the taxable base is the total gross income obtained in the realization of the goods.

Taxes on Extraction and Exploitation of Resources:

It is the Tax applicable to mining activity that is paid for the extraction or exploitation of renewable or non-renewable natural resources within the limits of the Municipal territory, either temporarily or permanently.

A taxpayer of this tax is any natural or legal person that engages in extraction activities, metallic and non-metallic, who will pay 1% of the total gross sales or exports.

Vehicle Taxes:

Who should pay?

Any natural or legal person that is the owner of one or more vehicles, intended for the use of transporting people or things, that is residing or domiciled within the territory of the Libertador Municipality of the Capital District, must pay the tax established by the respective ordinance.

According to the purposes of the ordinance on vehicles, they are classified as:

Blood-drawn vehicles: human - animal Motor vehicles:

1. Motorcycles

2. Automobiles for private use

3. Vehicles for passenger transport

4. Vehicles for transporting special loads

Generating Fact: It is constituted by the habitual circulation of motor vehicles within the jurisdiction of a municipality.

Taxable person: The natural or legal person that owns the vehicle.

Taxable base: It is made up of the commercial value of the vehicle, set by resolution by the Ministry of Transportation. For new vehicles, the taxable base is the value that appears on the purchase invoice.

Livestock Tax:

The Livestock Tax is the one that is paid for the slaughter of cattle as follows:

For Cattle greater than a daily minimum wage For Cattle less than average daily minimum wage

The daily minimum wage will be applied is the lowest scale established in the Executive Decree in force and that corresponds to the agricultural activity in the area.

For the purposes of paying this tax, taxpayers must show the letter of sale which will be issued at the Municipal Department of Justice.

Municipal Tax on Individuals:

It is classified in Uniform Tax and Income Tax, according to the taxation parameters.

Uniform Tax: Tax paid by all taxpayers, regardless of the value of the rent. Income Tax: Tax paid proportionally on the rent.

Taxpayer	Tax incidence
Uniform Tribute	Income Tax
People who have residential registration in the city	Yes	Yes
People who have commercial activities or real estate in the city but who do not have residential registration	Yes	Not

Residential registration is considered on January 1 of the corresponding fiscal year.

In this way, if the taxpayer dies during the previous year, he will not be obliged to pay the Municipal Tax on Individuals in this fiscal year. But taxpayers who die this year will be subject to Municipal Tax on Individuals.

Fees for Municipal Services:

Regular Drinking Water Sanitary SewersElectric PowerPublic LightingGrooming and garbage collection trainSolid waste depositCleaning Paved streetsFirefightersEnvironmentSecurity

Permanent:

Rent of premises and public market facilities Sale of lots in the Cemetery Facilities for the removal of cattle and the like Transport terminal Parking on public roads Cleaning and destruction of domestic sewage intakes Transport of meat Rental of machinery and equipment. Care and protection service of natural resources.

Eventual:

Authorization of accounting books Extension of business opening and operation permits Authorization and permits for shows Registration of vehicles, firearms, ranchers, butchers and others Construction permits.

Patent

A patent is a set of exclusive rights guaranteed by a government or authority to the inventor of a new product (material or intangible) capable of being industrially exploited for the good of the applicant for said invention (as a representative, for example) for a limited period of time (generally 20 years from the date of application).

A patent is an exclusive right granted to an invention, that is, a product or procedure that generally provides a new way of doing something or a new technical solution to a problem. To be patentable, the invention must satisfy certain requirements.

What kind of protection does a patent offer?

Patent protection means that the invention cannot be made, used, distributed or sold commercially without the consent of the patent owner. Compliance with patent rights is normally enforced in the courts, which, in most systems, have the power to sanction patent infringements. Similarly, a court may also declare a patent invalid if a third party obtains satisfaction in a patent-related dispute.

What rights does the owner of a patent have?

The owner of a patent has the right to decide who can - or cannot - use the patented invention during the period in which the invention is protected. The patent holder can give his permission, or license, to third parties to use the invention according to agreed terms.

The owner can also sell the right to the invention to a third party, who will become the new owner of the patent. When the patent expires, the protection also expires and the invention belongs to the public domain; that is, the owner ceases to hold exclusive rights over the invention, which becomes available for commercial exploitation by third parties.

Why are patents necessary?

Patents are incentives for people, offering recognition for their creativity and material rewards for their marketable inventions. These incentives encourage innovation, which ensures constant improvement in the quality of human life.

What role do patents play in everyday life?

Patented inventions have invaded every aspect of human life, from electric light (whose patents were held by Edison and Swan) to plastic (whose patents were held by Baekeland), to pens (whose patents were held by Biro) and microprocessors (whose patents were held by Biro). owned by Intel), for example.

All patent holders must, in exchange for patent protection, publish information about their invention, in order to enrich the total body of technical knowledge in the world. This increasing volume of public knowledge promotes greater creativity and innovation in other people. Thus, patents provide not only protection for the holder but also valuable information and inspiration for future generations of researchers and inventors.

How is a patent granted?

The first step in obtaining a patent is to file a patent application. The patent application generally contains the title of the invention, as well as an indication of its technical scope; It must include the background and description of the invention, in clear language and with sufficient detail so that a person with an average knowledge of the field in question can use or reproduce the invention. These descriptions are generally accompanied by visual materials such as drawings, plans or diagrams that help to more adequately describe the invention. The application also contains several "claims", that is, information that determines the scope of protection granted by the patent.

The patent is a legal instrument that protects the rights of the authors of an invention:

Right to exclusively use the invention for the purposes for which it was created. Right to prohibit the use of the invention to unauthorized third parties, or to the contrary, to authorize others to do so.

Patentability requirements:

It should be noted that not all research results are patentable. The law indicates three essential requirements to consider that we are facing an invention:

Make it new. It is said to be new when it is not included in the state of the art worldwide, involving inventiveness. The results of deducing from the state of the art, something that would be evident to an expert, are not considered inventions, which is executable or repeatable. This character is determined by the ability of the product to be reproduced in a regular and stable way.

Types of Patents:

There are five types of patents according to the object of the invention:

1) Of product, substance or its combination.

2) Instruments, machines and procedures not previously known (the procedure includes starting substances, the parameters and operations of the process, as well as the final product).

3) Microorganisms to obtain products, or in itself. Also microbiological procedures and the products obtained from them, for example vitamins.

4) Medications.

5) Biotechnological patents for medical purposes.

They are not inventions, although the following assumptions may be protected by intellectual property rights (copyright, copyright….).

to. Scientific discoveries, scientific theories and mathematical methods. In this case, it should be noted that, although it is true that such results are not patentable, possibly the consequences of them are, for which it is very important to act with great prudence when disseminating them.

b. Literary, artistic works or any aesthetic creation.

c. Plans, rules and methods for the exercise of economic and commercial activities, as well as computer programs.

d. The way to present information.

and. Surgical, therapeutic and diagnostic treatment methods, although the substances or compositions and the devices and instruments to apply them are.

They are inventions but they are not patentable:

1. Those whose publication or exploitation is contrary to public order and good customs.

2. Vegetable varieties.

3. Animal breeds.

4. Essentially biological procedures for obtaining animals or plants.

Who grants patents?

Patents are granted by a national patent office or by a regional office that works for several countries, such as the European Patent Office and the African Regional Intellectual Property Organization. Under such regional systems, an applicant requests protection for the invention in one or more countries and each country decides whether to provide patent protection within its borders. The Patent Cooperation Treaty (PCT), administered by WIPO, stipulates that a single international patent application be filed that has the same effect as national applications filed in designated countries. An applicant seeking protection can submit a single application and request protection in as many signatory countries as necessary.

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