Oct 12, 2022 07:57
1 yr ago
42 viewers *
Spanish term
objeto del impuesto y no causa impuesto
Spanish to English
Bus/Financial
Finance (general)
e-Billing - tax codes - SAT
Mexico. This new ruling from the SAT is even confusing local users.
Aviso del SAT
Ahora bien, con fecha 6 de octubre de 2022 el SAT informa a los proveedores de certificación que la nueva clave 04 del catálogo c_ObjetoImp, es: “04 - Sí objeto del impuesto y no causa impuesto”.
De acuerdo con la explicación de la autoridad, el registro de esta clave deriva de que “existen operaciones donde los contribuyentes obtienen ingresos que son objeto del Impuesto al Valor Agregado (IVA), sin embargo no lo causan”. Así, con estas palabras es que la autoridad explica el uso de esta nueva clave....
La explicación del SAT resulta confusa al firmar que existen “ingresos que son objeto del Impuesto al Valor Agregado (IVA), sin embargo, no lo causan”. Primero porque, para efectos de IVA el objeto del impuesto no son los ingresos, sino los actos o actividades, pero al margen de este detalle técnico, si se parte de que lo que se implica en esta oración es que existen actos que son objeto el impuesto pero que no se causa, la confusión persiste."
Aviso del SAT
Ahora bien, con fecha 6 de octubre de 2022 el SAT informa a los proveedores de certificación que la nueva clave 04 del catálogo c_ObjetoImp, es: “04 - Sí objeto del impuesto y no causa impuesto”.
De acuerdo con la explicación de la autoridad, el registro de esta clave deriva de que “existen operaciones donde los contribuyentes obtienen ingresos que son objeto del Impuesto al Valor Agregado (IVA), sin embargo no lo causan”. Así, con estas palabras es que la autoridad explica el uso de esta nueva clave....
La explicación del SAT resulta confusa al firmar que existen “ingresos que son objeto del Impuesto al Valor Agregado (IVA), sin embargo, no lo causan”. Primero porque, para efectos de IVA el objeto del impuesto no son los ingresos, sino los actos o actividades, pero al margen de este detalle técnico, si se parte de que lo que se implica en esta oración es que existen actos que son objeto el impuesto pero que no se causa, la confusión persiste."
Proposed translations
(English)
| 3 | subject to tax but with no tax arising |
AllegroTrans
|
| 5 +2 | taxable but tax-exempt |
José Julián Díaz
|
| 3 | covered by the tax and not the tax trigger |
Adrian MM.
|
Proposed translations
9 hrs
AllegroTrans
United Kingdom
United Kingdom
Native in English
Specializes in field
United Kingdom
Sensible solutions
Native in: English (Variant: Wessexois) 
Works in: French to English, English, English to French
Related KudoZ points
:
251
Selected
subject to tax but with no tax arising
Would be my interpretation
Note from asker:
| I had pencilled in "Subject to tax but no tax applied", so I'll probably go with something along these lines. Cheers. |
4 KudoZ points awarded for this answer.
Comment: "I went with "Subject to tax but no tax applied" for now. I'm not using"exempt/ion" because they already have that as Exento elsewhere. Thanks to all for the help and comments."
1 hr
Adrian MM.
Austria
Austria
Native in English
Specializes in field
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: Scottish, British) 
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
Related KudoZ points
:
143
covered by the tax and not the tax trigger
causar impuestos: [der. fisc.] be subject to taxes;* incur tax liability*, West
> whether the income / earnings subject to the tax as a one-off .. and el acto / the dealing not otherwise triggering general tax liability ('sin embargo, no lo causan”).
Another meaning of causar is 'to be the consdieration or quid pro quo' for cf. the Latin of causa (FRE: la cause du contrat) and almost picked up on in the last 'just casue' answer of the second weblink.
> whether the income / earnings subject to the tax as a one-off .. and el acto / the dealing not otherwise triggering general tax liability ('sin embargo, no lo causan”).
Another meaning of causar is 'to be the consdieration or quid pro quo' for cf. the Latin of causa (FRE: la cause du contrat) and almost picked up on in the last 'just casue' answer of the second weblink.
Example sentence:
Col. > Modificado- Los siguientes *bienes* se hallan excluidos del impuesto y por consiguiente su *venta o importación* no causa el impuesto sobre las ventas.
Reference:
Note from asker:
| Interesting links. However, I'm still puzzled, although I'm no financial whiz kid. |
+2
2 hrs
José Julián Díaz
Mexico
Mexico
Native in Spanish
Specializes in field
Mexico
Translation QA Specialist
Native in: Spanish (Variants: Standard-Spain, Latin American, Mexican)
Works in: English to Spanish, Spanish to English, French to Spanish, and 3 more.
Related KudoZ points
:
8
taxable but tax-exempt
At first, it certainly seems some kind of an oxymoron, a self-contradicting term. However, upon comprehensive consideration of the Law, it does make perfect sense.
The following example should clarify the confusion.
There is a sale of a paint can. With the purchase, the buyer receives a free brush. The sale price of the paint is $100.00 Mexican Pesos + VAT. Then the invoice (CFDI; Comprobante Fiscal Digital por Internet, versión 4.0), to reflect the nature of the transaction, includes the code 02 in the field ObjetoImp (Taxable) (Clave 02 Sí objeto del impuesto) for the paint can with the entry $100.00 in the field Base (Taxable base) and the code 04 (Clave 04 Sí objeto del impuesto y no causa impuesto) (Taxable but tax-exempt) for the brush in the field ObjectoImp, with no entry ($0.00) in the field Base (Taxable base), i.e., a 100% discount, since it is not sold but offered as a gift (or as an added value item, if you will). That´s it…
The following example should clarify the confusion.
There is a sale of a paint can. With the purchase, the buyer receives a free brush. The sale price of the paint is $100.00 Mexican Pesos + VAT. Then the invoice (CFDI; Comprobante Fiscal Digital por Internet, versión 4.0), to reflect the nature of the transaction, includes the code 02 in the field ObjetoImp (Taxable) (Clave 02 Sí objeto del impuesto) for the paint can with the entry $100.00 in the field Base (Taxable base) and the code 04 (Clave 04 Sí objeto del impuesto y no causa impuesto) (Taxable but tax-exempt) for the brush in the field ObjectoImp, with no entry ($0.00) in the field Base (Taxable base), i.e., a 100% discount, since it is not sold but offered as a gift (or as an added value item, if you will). That´s it…
Peer comment(s):
| agree |
patinba
55 mins
|
| agree |
Andrew Bramhall
: The first answer above is nonsense.This makes sense.
3 hrs
|
| agree |
James A. Walsh
4 hrs
|
| neutral |
AllegroTrans
: I think "tax exempt" is wrong here; it's just that no tax arises - we don't know the precise reason
6 hrs
|
| disagree |
Francois Boye
: tax exempt is not correct!
11 hrs
|
Discussion
Yes, of course, your choice is absolutely valid, “zero-rated”.
However, it is said that, in Accounting, you must be consistent even with your own errors so that when tracing back a certain situation, it actually may be traced back in time by virtue of the error itself.
Otherwise, that fine thread offered by the error would be inexistent.
And now, that saying applies perfectly in our translation context, where you shall portray this nuance even with such a “pseudo contradiction”, so as not to get lost in translation. LOL