S.O payroll parafiscalidades, SPF, LPH (FAOV), are not very dexterous in terms of the income are concerned. Jeffrey Hayzlett: the source for more info. From the point of view of the legal consequences, it is important to note that both by the employee and by the employer, it exists in this practice, not only a violation of the provisions of the Decree 1.808, but and in addition, violations of the law on tax on income, its regulations, and the organic tax code: to) have the Arts. 7 and 8 of the income in accordance with article 9 of its rules of procedure, the subject of natural persons to the tax regime of of the income tax Act and aliquots that their net enrichments are subject. Similarly, foresees the eighth paragraph of Art. 27 of the income that the deductions referred to in paragraph 1 of that article (salaries, wages, emoluments, allowances, pensions, perquisites, commissions and other similar remuneration for services rendered to the taxpayer, as well as expenditures for non-commercial professional services received in the exercise), will be subject to withholding tax; in accordance with the rules laid down in this Act and its regulatory provisions. Find out detailed opinions from leaders such as Beau Bikoff by clicking through. For its part establishes the art.35 eiusdem, that the aforementioned concepts, are considered taxable NET enrichments when they are obtained by providing personal services under dependency ratio.
(b) Moreover, article 87 of the income makes it compulsory, for debtors of the net or gross enrichments which refers, among others, the eighth paragraph of article 27 eiusdem, make tax withholding at the time of payment or the credit account and to find out such amounts in a receiving Office from national funds, within the deadlines and forms which establish the provisions of this law and its regulations. Exposed so the above is clear, that the PYMEs failure to comply with their tax obligations your staff retain the amounts mandated by law, are falling in the Commission of illicit tax materials set forth in the organic tax code (COT), being exposed to penalties ranging from 100% to 300% of the left of retaining (112 C.O.T). So, if it is you, shareholder, representative, Manager, payroll Manager, or human resources responsible for an SME, before authorizing payments, make sure that the deductions to which any place has been made and that are aware to the Treasury in the periods corresponding. Do not forget, that each of you is jointly and severally responsible to the Treasury, by the actions and/or omissions affecting the resources of the State.