LEY DEL IVA:

Institucin

Estado
II: Partes del la RJT

I
1

Poder
5

Deber
Deber
IV

III: Situacin
Contribuyente

Obligacin

Extincin

I.

INSTITUCION: Decreto 27-92 Del Congreso de la Republica.

II.

PARTES DE LA RJT:

1. ELEMENTO PERSONAL: Artculos: 5, 6, 10, 14 A, 15, 16, 22, 23, 23A, 24, 24A, 24 B,
25, 26, 27, 29, 37, 38, 39, 40, 44, 45, 46, 47, 48, 49, 50, 51.
2. HECHO GENERADOR: Artculos: 1, 3, 4, 12, 13, 14 A, 16, 20, 23, 24, 24 A, 24 B, 25,
28, 32, 34, 36, 37, 45, 47, 51, 55, 56.
3. ELEMENTO OBJETIVO: Artculos: 11, 11, 12, 13, 14 A, 15, 16, 18, 19, 23, 24, 24 A, 24
B, 25, 28, 31, 32, 34, 36, 37, 38, 45, 55, 56.
4. BASE TARIFA: Elemento Cuantitativo: Artculos: 10, 11, 12, 13, 14, 14 A, 15, 17, 19, 21,
22, 24, 25, 39, 45, 46, 47, 48, 49, 50, 56,
5. ELEMENTO TEMPORAL: Artculos: 4, 14 A, 15, 17, 19, 20, 21, 22, 23 A, 24, 24 A, 24
B, 25, 27, 34, 37, 40, 45, 46, 47, 49, 50, 51, 54, 57, 57 B, 57 C.

III.

SITUACION: artculos: 1, 3, 4, 10, 11, 13, 14, 15, 16, 17, 18, 20, 21, 22, 23, 23 A, 24,
25, 26, 29, 30, 31, 36, 39, 40, 41, 42, 43, 46, 52, 56, 47 C.

IV.

OBLIGACION: Artculos: 10, 13, 14, 16, 17, 18, 19, 20, 23, 23 A, 24, 24 B, 25, 26,
27, 28, 29, 30, 31, 36, 37, 38, 39, 41, 42, 43, 44, 45, 46, 49, 50, 57 A, 57 B, 57 C.

V.

EXTINCION: Artculos: 7, 8, 9, 22, 23, 32, 40, 41, 42, 43, 45, 57,