Glossary entry (derived from question below)
Spanish term or phrase:
estimación presuntiva
English translation:
presumptive/estimated income taxation
Added to glossary by
Manuel Aburto
May 4, 2020 16:30
4 yrs ago
31 viewers *
Spanish term
Nicaragua
Professional, Versatile & Trustworthy!
Native in: Spanish
Works in: English to Spanish, Spanish to English
estimación presuntiva
Spanish to English
Law/Patents
Law: Taxation & Customs
Taxation
Hola,
A continuación, otra consulta relacionada con el tema de impuestos:
Estimación presuntiva
Para el caso de contribuyentes que no hubieran presentado declaración en el plazo establecido por la Ley, o si presentada no estuviese fundamentada en registros contables adecuado, adoleciere de omisiones dolosas o falsedades, la Dirección General de Ingresos (DGI), en
aplicación de lo dispuesto, podrá determinar para cada actividad la renta imponible con base presuntiva, por medio de normas administrativas generales dictadas conforme la Ley.
Las financieras no han presentado este problema fiscal, en caso que cometiesen esta omisión a la ley, la Dirección general de Ingresos (DGI) aplicará una estimación presuntiva a su criterio más las multas y sanciones que la ley estime conveniente.
Por el contexto, podría ser "alleged estimate"; sin embargo, me da la impresión que además de ser una traducción literal, le hace falta algo más.
A continuación, otra consulta relacionada con el tema de impuestos:
Estimación presuntiva
Para el caso de contribuyentes que no hubieran presentado declaración en el plazo establecido por la Ley, o si presentada no estuviese fundamentada en registros contables adecuado, adoleciere de omisiones dolosas o falsedades, la Dirección General de Ingresos (DGI), en
aplicación de lo dispuesto, podrá determinar para cada actividad la renta imponible con base presuntiva, por medio de normas administrativas generales dictadas conforme la Ley.
Las financieras no han presentado este problema fiscal, en caso que cometiesen esta omisión a la ley, la Dirección general de Ingresos (DGI) aplicará una estimación presuntiva a su criterio más las multas y sanciones que la ley estime conveniente.
Por el contexto, podría ser "alleged estimate"; sin embargo, me da la impresión que además de ser una traducción literal, le hace falta algo más.
Proposed translations
(English)
Proposed translations
29 mins
Selected
presumptive/estimated income taxation
by I Rajaraman - Cited by 4 - Related articles
III 3 Presumptive/Estimated Income Taxation under the. Indian Income Tax Act. 55. 111 4 Evaluation of the Indian Experience. 57. III 5 Elements of Presumption ...
III 3 Presumptive/Estimated Income Taxation under the. Indian Income Tax Act. 55. 111 4 Evaluation of the Indian Experience. 57. III 5 Elements of Presumption ...
4 KudoZ points awarded for this answer.
12 mins
Juan Arturo Blackmore Zerón
Mexico
Mexico
Native in Spanish
Mexico
Confianza, certeza, creatividad.
Native in: Spanish (Variant: Mexican)
Works in: English to Spanish, Italian to Spanish, French to Spanish, and 6 more.
Related KudoZ points
:
4
presumtive/presumtion estimation
Peer comment(s):
| neutral |
Taña Dalglish
: Spelling "presumPtive"; You cannot say "presum(P)tion estimation".
4 mins
|
32 mins
ex-officio tax assessment
The EU Common Consolidated Corporate Tax Base: Critical Analysisbooks.google.com.ar › books
... assessment within three years after the final date of submission of the tax return or the ex officio tax assessment, unless the amended tax assessment is issued ...
Dennis Weber, Jan van de Streek - 2016 - Law
PUBLIC FINANCIAL MANAGEMENT REFORMS IN TURKEY: Progress and ...books.google.com.ar › books
If such taxpayers cause tax losses, then tax administration may apply complementary or ex-officio tax assessment. Tax inspectors, assistant tax inspectors ...
Halis Kıral - 2020 - Electronic books
OECD/G20 Base Erosion and Profit Shifting Project Making ...books.google.com.ar › books
In the first situation, the National Tax Service will automatically implement the MAP agreement on the basis of an ex-officio tax assessment. In relation hereto ...
OECD - 2018
International Law Reports: Volume 85books.google.com.ar › books
... the required profit and loss account for 1979 for submission to the tax authorities in order to avoid the "arbitrary" or ex-officio tax assessment for that year. 70.
E. Lauterpacht, C. J. Greenwood - 1991 - Business & Economi
... assessment within three years after the final date of submission of the tax return or the ex officio tax assessment, unless the amended tax assessment is issued ...
Dennis Weber, Jan van de Streek - 2016 - Law
PUBLIC FINANCIAL MANAGEMENT REFORMS IN TURKEY: Progress and ...books.google.com.ar › books
If such taxpayers cause tax losses, then tax administration may apply complementary or ex-officio tax assessment. Tax inspectors, assistant tax inspectors ...
Halis Kıral - 2020 - Electronic books
OECD/G20 Base Erosion and Profit Shifting Project Making ...books.google.com.ar › books
In the first situation, the National Tax Service will automatically implement the MAP agreement on the basis of an ex-officio tax assessment. In relation hereto ...
OECD - 2018
International Law Reports: Volume 85books.google.com.ar › books
... the required profit and loss account for 1979 for submission to the tax authorities in order to avoid the "arbitrary" or ex-officio tax assessment for that year. 70.
E. Lauterpacht, C. J. Greenwood - 1991 - Business & Economi
+1
39 mins
Michael Grabczan-Grabowski
Canada
Canada
Native in English
Specializes in field
Canada
Affordable. High Quality. Native English
Native in: English (Variants: US, Australian, Canadian, New Zealand, British, UK, South African)
Works in: Spanish to English, French to English, Polish to English
Related KudoZ points
:
20
Estimated Tax Assessments and Penalties
Based purely on the context, I would suggest not using a literal translation and rather opting for what the text is actually about, i.e. "Estimated Tax Assessments and Penalties," as it deals with (a) the estimation of the tax owed and (b) the penalties that would apply for not filing on time or making false representations.
See the following links about estimating tax owed:
https://www.thebalance.com/estimated-taxes-and-the-estimated...
https://www.irs.gov/businesses/small-businesses-self-employe...
See the following links about estimating tax owed:
https://www.thebalance.com/estimated-taxes-and-the-estimated...
https://www.irs.gov/businesses/small-businesses-self-employe...
Peer comment(s):
| agree |
EirTranslations
: or perhaps preliminary??? I like this one the best
1 hr
|
|
Thanks for the feedback! Preliminary could work too, as you would still have to do a proper tax filing afterward to reflect the correct information.
|
14 mins
Taña Dalglish
Jamaica
Jamaica
Native in English
Jamaica
Translating the Ideas Behind the Words
Native in: English (Variant: British)
Works in: Spanish to English, English to Spanish, French to English, and 2 more.
Related KudoZ points
:
82
presumptive estimation
Presumptive estimation
In the case of taxpayers who have not filed a return within the period established by law, or if the return is not based on adequate accounting records, or if the return is fraudulently omitted or false, the General Revenue Directorate (DGI), in application of the provisions, .... in accordance with the law.
The financial companies have not presented this tax problem, in case they committed this omission to the law, the General Directorate of Revenue (DGI) will apply a presumptive estimate at its discretion plus the fines and penalties that the law deems appropriate.
https://www.google.com/search?q="presumptive estimate" tax&o...
163 results "presumptive ESTIMATE"
103 results including 1 below Nicaragua (presumptive estimation)
Nicaragua Investment and Business Guide Volume 1 Strategic ...books.google.com.jm › books
IBP USA - 2013 - Business & Economics
TITLE VII The special powers of the Tax Administration CHAPTER I Article 176 .- Administration. ... presumptive estimation and identification. When deemed ...
Nicaragua Investment and Business Guide Volume 1 Strategic ...books.google.com.jm › books
IBP USA - 2013 - Business & Economics
TITLE VII The special powers of the Tax Administration CHAPTER I Article 176 .- Administration. ... presumptive estimation and identification. When deemed ...
RECOMMENDATIONS AND BEST PRACTICES ON ...publications.iadb.org › publications › english › document
PDF
Basic Features of Latin American Taxation Applicable to SMEs. ... burden —defined as tax-to-GDP ratio— ranges from ... The presumptive estimation regime.
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Note added at 57 mins (2020-05-04 17:27:56 GMT)
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https://books.google.com.jm/books?id=PNeyDwAAQBAJ&pg=PA187&l...
Nicaragua Customs, Trade Regulations and Procedures Handbook Volume 1 ... by IBP USA
(Page 156)
Article 62: Estimation presumptive. In the case of taxpayers who did not submit declaration .... presumptive taxable income ......
Nicaragua Investment and Business Guide Volume 1 Strategic ...books.google.com.jm › books
IBP USA - 2013 - Business & Economics
TITLE VII The special powers of the Tax Administration CHAPTER I Article 176 .- Administration. For the application of Article 105 of the Act in regard to the numerals 1, 2 and 3, the DGI by technical regulations, shall regulate all matters relating to authorize collection offices as well ... presumptive estimation and identification.
Article 180 (page 193) refers to "presumptive estimation and identification. When deemed presumptive amounts, in accordance with paragraph 5 of Article 105 of the Act, the DGI ..... presumptive amounts ....
In the case of taxpayers who have not filed a return within the period established by law, or if the return is not based on adequate accounting records, or if the return is fraudulently omitted or false, the General Revenue Directorate (DGI), in application of the provisions, .... in accordance with the law.
The financial companies have not presented this tax problem, in case they committed this omission to the law, the General Directorate of Revenue (DGI) will apply a presumptive estimate at its discretion plus the fines and penalties that the law deems appropriate.
https://www.google.com/search?q="presumptive estimate" tax&o...
163 results "presumptive ESTIMATE"
103 results including 1 below Nicaragua (presumptive estimation)
Nicaragua Investment and Business Guide Volume 1 Strategic ...books.google.com.jm › books
IBP USA - 2013 - Business & Economics
TITLE VII The special powers of the Tax Administration CHAPTER I Article 176 .- Administration. ... presumptive estimation and identification. When deemed ...
Nicaragua Investment and Business Guide Volume 1 Strategic ...books.google.com.jm › books
IBP USA - 2013 - Business & Economics
TITLE VII The special powers of the Tax Administration CHAPTER I Article 176 .- Administration. ... presumptive estimation and identification. When deemed ...
RECOMMENDATIONS AND BEST PRACTICES ON ...publications.iadb.org › publications › english › document
Basic Features of Latin American Taxation Applicable to SMEs. ... burden —defined as tax-to-GDP ratio— ranges from ... The presumptive estimation regime.
--------------------------------------------------
Note added at 57 mins (2020-05-04 17:27:56 GMT)
--------------------------------------------------
https://books.google.com.jm/books?id=PNeyDwAAQBAJ&pg=PA187&l...
Nicaragua Customs, Trade Regulations and Procedures Handbook Volume 1 ... by IBP USA
(Page 156)
Article 62: Estimation presumptive. In the case of taxpayers who did not submit declaration .... presumptive taxable income ......
Nicaragua Investment and Business Guide Volume 1 Strategic ...books.google.com.jm › books
IBP USA - 2013 - Business & Economics
TITLE VII The special powers of the Tax Administration CHAPTER I Article 176 .- Administration. For the application of Article 105 of the Act in regard to the numerals 1, 2 and 3, the DGI by technical regulations, shall regulate all matters relating to authorize collection offices as well ... presumptive estimation and identification.
Article 180 (page 193) refers to "presumptive estimation and identification. When deemed presumptive amounts, in accordance with paragraph 5 of Article 105 of the Act, the DGI ..... presumptive amounts ....
6 hrs
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
:
72
tentative tax estimate
This is likely to work well in the US or Canada, whilst 'putative' doesn't quite, except in putative US class actions and illegit. child 'paternity suits' cf. putative tax as used by Traport for London in the UK.
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Note added at 6 hrs (2020-05-04 23:20:42 GMT)
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---as used by TfL > Transport for London
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Note added at 6 hrs (2020-05-04 23:20:42 GMT)
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---as used by TfL > Transport for London
Example sentence:
20.01.2013 · Tentative tax is an estimate of what your tax bill will be if you file a short form with standard deduction. If the deduction of taxes from your income is calculated accurately, you then owe no tax at tax time.
UK: A TfL spokesperson said the putative tax is just one of several options that the transport body is exploring in a bid to gather funding for the project.
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