Taxpayers
Article 15. All the natural and juridical people, as well as all those associative forms whose purpose is the benefit of services or professional consultantship that give occupation at five (5) or more hard-working, they are in the obligation of quoting before the National Institute of Qualification and Socialist Education two percent of (2%) the total of the normal wage, paid to the workers that lend them services.
It is forbidden the discount of any quantity of money to those and the workers for the execution of the obligation settled down in the numeral one 1 of the previous article.
They are taxpaying of the contribution pointed out in the numeral one 2 of the previous article, the workers and employees that work for natural and juridical people, belonging to the private sector, and who act in all those associative forms whose purpose is the benefit of services or professional consultantship.
Certificate of Solvency of the Tributary Obligation
Article 16. The National Institute of Qualification and Socialist Education should verify the execution of the obligation foreseen in the article previous to the ends of granting the respective solvency, which is necessary to subscribe any contract, agreement or agreement with the State.
Exceptions
Article 17. They are excepted of the contributions settled down in the article 15 of the present Ordinance with Range, Value and Force of Law the organs and entities of the State, the collective, cooperative means of production of property, foundations, economic associative units, rural and mutual boxes, productive family units, companies of social production, cogestión companies, communal banks, communal units of production and any other association type without ends of lucre and that it develops the principles and values of the social, solidary, participatory and communal economy.
Deductions
Article 18. Natural or juridical people that maintain courses or academies for their workers, outside of those of initial education pointed out in the Regulation of the Organic Law of the Work, will be entitled to that are deduced from their contribution the cost of such courses or academies, whenever these fulfill the established requirements for their approval for the normative one effective.
Determination of the I mount of the Deductions
Article 19. To the ends of the determination of the I mount of the deductions to that are entitled natural or juridical people that maintain courses or academies for their workers, they will take in consideration the costs in that incur for the following concepts:
- Maintenance and administration of the formative actions directed to the workers and the workers used by the company.
-
Courses directed to the education, formation, qualification and agreement development with the politicians and general approved limits of conformity with the contained dispositions presently Ordinance with Range, Value and Force of Law.
Autoliquidation
Article 20. The deductions foreseen Ordinance presently with Range, Value and Force of Law will be made way autoliquidation previous approval of the Directive Council. To these ends the interested ones will present annually, during the period that notices to the effect, the formation programs and qualification, as well as their corresponding budgets, including the information that was required by the National Institute of Qualification and Socialist Education.
Pay of the contributions
Article 21. The contributions fixed in the article 15 of the present Ordinance with Range, Value and Force of Law, they will be deposited by the employers and bosses in the five (5) following days of having conquered each trimester.
|
