The Deputy Director of Management and Taxpayer Service Department of Taxation and Borders has published in the Official Gazette of the Principality of Andorra societies today have presented statements relating to the tax corresponding to years 2012 and 2013 , as well as for the years 2013 and 2014 .
The Tax Administration of the Government of Andorra calls on these companies or to submit relevant statements or duly justify the lack of this obligation. Failure to submit the requested documentation, you will be removed from society, provisionally, in the Registration Tax, as provided in article 51 of Law 95/2010, of 29 December, the tax.
Thus, in order to regularize the situation it is necessary that the company delivered the financial statements not submitted. The professional team of IS21 is responsible for preparing and presenting the statements relating to tax businesses. If this is the case, requesting more information without obligation.
However, the Directorate for Management and Taxpayer Service of the Department of Taxation and Borders of Andorrahas published in the Official Gazette of the Principality of Andorra regarding individuals who, today, have submitted declarations General Indirect tax for the year 2015.
Within a maximum of 13 days -in counting from the date of publication of the edicte- the individuals who have filed statements of the General Indirect Tax for the year 2015 must regularize their tax situation.
So these people need or justification absence of this requirement or submit statements-corresponding settlements and enter the amount resulting from the tax and surcharges and interest for untimely filing moratoris. Article 24 of Law 21/2014, of October 16, the base tax system, states that "when taxpayers presented declarations and self-assessments having received a request prior to submission s' applies a surcharge of 15%. "
Contact team IS21 in order to regularize the statements of General Indirect Tax for the year 2015.