English, Article edition: Obligaciones legales de las asociaciones cooperativas bancos comunales en Venezuela. Coromoto Aguilar González, Herleny

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Physical Description
  • article
Language
  • English

Edition details

Title
  • Obligaciones legales de las asociaciones cooperativas bancos comunales en Venezuela.
Author
  • Coromoto Aguilar González, Herleny
Physical Description
  • article
Notes
  • En Venezuela se promulga la Ley Especial de Los Consejos Comunales en el año 2006. El Consejo Comunal está constituido por tres órganos: Órgano Ejecutivo, Unidad de Gestión Financiera, y Unidad de Contraloría Social. La Unidad de Gestión Financiera o Banco Comunal adquirirá la figura jurídica de cooperativa, por consiguiente el presente trabajo tiene por objeto analizar los deberes formales que debe cumplir el Banco Comunal: 1. Inscribirse en los registros correspondientes; 2. Llevar Libros Legales; 3. Presentar Declaración Informativa de ISLR; 4. Practicar retención de ISLR; 5. Emitir factura de conformidad con lo establecido en la regulación venezolana. Venezuela promulgated the Special Law of the Communal Councils in 2006. The Communal Council is constituted by three agencies: Executive agency, Financial Management Unit, and Social comptroller Unit. The Financial Management Unit or Communal Bank will acquire the legal figure of a cooperative, therefore the present paper intends to analyze the formal duties established in the Venezuelan tax laws, that the Communal Bank must fulfil: 1. To register in the corresponding registration system; 2. Keep the accountancy Books required by tax laws; 3. To file an informative income tax return; 4. To practice income tax withholding; 5. To emit invoice in accordance with Venezuelan tax regulations.
  • Asociación cooperativa, Unidad de Gestión Financiera, Banco Comunal, Consejo Comunal, deberes formales. Cooperative association, Financial Management Unit, Communal Bank,Communal Advice, formal duties.
  • RePEc:ges:articl:2008-09:107-117
Language
  • English
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