It is the taxpayer or person responsible for the payment of the tax, provided that he/she carries out a commercial, industrial, service or similar activity for profit in the jurisdiction of the municipality, on a regular basis in an industry, trade, premises or office.
The taxpayer is the taxable person with respect to whom the taxable event of the tax obligation is verified. The responsible party is the taxpayer who, without having the condition of taxpayer, must by legal disposition comply with the obligations attributed to him/her.
Natural or legal persons or entities or collectivities that constitute an economic unit, have assets and functional autonomy, that are owners or responsible for companies or establishments that exercise commercial, industrial, financial or service activities of a commercial nature.
Distributors, agents, representatives, commission agents, consignees, intermediaries, wholesale and retail consignees and persons who carry out in the name or on behalf of others, the activities referred to in this Ordinance, with respect to the tax obligation generated for the person in whose name they act.
Without prejudice to their condition of taxpayer for the exercise of the activities that they carry out in their own name, the natural or legal persons and the entities to which the tax regulations impose the fulfillment of the tax obligations are taxpayers.
Transformational leadership and contextual performance
are the main factors that most influence organizational culture.
