Impact of tax to value added iva in profit of dredging and engineering company allmar sas
DOI:
https://doi.org/10.22519/22157360.755Abstract
This paper intends to compare the incidence of sales tax on company profits dredging and engineering calculating the tax on AIU and total revenues for the period 2014. Considering the various difficulties or problems that arise in business and engineering Dredging regarding the determination and / or convenience whether to apply the mode of AIU in celebration of their contracts performed to determine the Sales Tax, to the extent that there will be clarity in conducting its operation profits go directly related to the concept of building or just as a service. Therefore this research is done to identify the concepts that must be taken into account so that their activities are considered as construction services and be able to apply the AUI mode for settlement of sales tax are.
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