{"id":8877,"date":"2023-10-11T17:17:39","date_gmt":"2023-10-11T17:17:39","guid":{"rendered":"https:\/\/aczalaw.com\/nicaragua\/?p=8877"},"modified":"2023-10-11T17:18:10","modified_gmt":"2023-10-11T17:18:10","slug":"tax","status":"publish","type":"post","link":"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/tax\/","title":{"rendered":"TAX"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"8877\" class=\"elementor elementor-8877\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e7d06c6 e-con-full e-flex elementor-invisible e-con e-parent\" data-id=\"e7d06c6\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c38995b exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"c38995b\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 20-09-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-large\">TAX<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c7adceb e-con-full e-flex e-con e-parent\" data-id=\"c7adceb\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-ae47492 e-con-full e-flex e-con e-child\" data-id=\"ae47492\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ac37a2 elementor-toc--minimized-on-mobile elementor-widget-mobile__width-initial exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-table-of-contents\" data-id=\"7ac37a2\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h1&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;exclude_headings_by_selector&quot;:&quot;.footer-phrase&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-square-full&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:180,&quot;sticky_effects_offset&quot;:1,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;mobile&quot;,&quot;collapse_subitems&quot;:&quot;yes&quot;,&quot;sticky_offset_mobile&quot;:160,&quot;marker_view&quot;:&quot;bullets&quot;,&quot;_animation&quot;:&quot;none&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;ekit_we_effect_on&quot;:&quot;none&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.13.0 - 08-05-2023 *\/\n.elementor-widget-table-of-contents .elementor-toc__header-title{color:var(--header-color)}.elementor-widget-table-of-contents.elementor-toc--collapsed .elementor-toc__toggle-button--collapse,.elementor-widget-table-of-contents:not(.elementor-toc--collapsed) .elementor-toc__toggle-button--expand{display:none}.elementor-widget-table-of-contents .elementor-widget-container{min-height:var(--box-min-height);border:var(--box-border-width,1px) solid var(--box-border-color,#9da5ae);border-radius:var(--box-border-radius,3px);background-color:var(--box-background-color);transition:min-height .4s;overflow:hidden}.elementor-toc__header{display:flex;align-items:center;justify-content:space-between;padding:var(--box-padding,20px);background-color:var(--header-background-color);border-bottom:var(--separator-width,1px) solid var(--box-border-color,#9da5ae)}.elementor-toc__header-title{font-size:18px;margin:0;color:var(--header-color)}.elementor-toc__toggle-button{cursor:pointer;display:inline-flex}.elementor-toc__toggle-button i{color:var(--toggle-button-color)}.elementor-toc__toggle-button svg{height:1em;width:1em;fill:var(--toggle-button-color)}.elementor-toc__spinner-container{text-align:center}.elementor-toc__spinner{font-size:2em}.elementor-toc__spinner.e-font-icon-svg{height:1em;width:1em}.elementor-toc__body{padding:var(--box-padding,20px);max-height:var(--toc-body-max-height);overflow-y:auto}.elementor-toc__body::-webkit-scrollbar{width:7px}.elementor-toc__body::-webkit-scrollbar-thumb{background-color:#babfc5;border-radius:10px}.elementor-toc__list-wrapper{list-style:none;padding:0}.elementor-toc__list-item{margin-bottom:.5em}.elementor-toc__list-item.elementor-item-active{font-weight:700}.elementor-toc__list-item .elementor-toc__list-wrapper{margin-top:.5em;margin-left:var(--nested-list-indent,1em)}.elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}.elementor-toc__list-item-text-wrapper{display:flex;align-items:center}.elementor-toc__list-item-text-wrapper:before,.elementor-toc__list-item-text-wrapper i{margin-right:8px;color:var(--marker-color)}.elementor-toc__list-item-text-wrapper svg{margin-right:8px;fill:var(--marker-color);height:var(--marker-size,.5em);width:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper i{font-size:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper:before{font-size:var(--marker-size,1em)}.elementor-toc--content-ellipsis .elementor-toc__list-item-text{white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.elementor-toc__list-items--collapsible>.elementor-toc__list-wrapper>.elementor-toc__list-item>.elementor-toc__list-wrapper{display:none}.elementor-toc__heading-anchor{position:absolute}.elementor-toc__body .elementor-toc__list-item-text{color:var(--item-text-color);-webkit-text-decoration:var(--item-text-decoration);text-decoration:var(--item-text-decoration)}.elementor-toc__body .elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__body .elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}ol.elementor-toc__list-wrapper{counter-reset:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item{counter-increment:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item-text-wrapper:before{content:counters(item,\".\") \". \"}<\/style>\t\t<div class=\"elementor-toc__header\" aria-controls=\"elementor-toc__body\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tIndex\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-toc__body elementor-toc__list-items--collapsible\" aria-expanded=\"true\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e6aa1e6 e-con-full e-flex e-con e-child\" data-id=\"e6aa1e6\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-9abc882 e-flex e-con-boxed e-con e-child\" data-id=\"9abc882\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10727ac exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"10727ac\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 20-09-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"384\" src=\"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/08\/aczalaw-nicaragua-doing-business-rocks1.png\" class=\"attachment-large size-large wp-image-8172\" alt=\"\" srcset=\"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/08\/aczalaw-nicaragua-doing-business-rocks1.png 750w, https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/08\/aczalaw-nicaragua-doing-business-rocks1-300x180.png 300w, https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/08\/aczalaw-nicaragua-doing-business-rocks1-18x12.png 18w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a80dea4 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-ha-icon-box happy-addon ha-icon-box\" data-id=\"a80dea4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"ha-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t\n\t\t<h5 class=\"ha-icon-box-title\">APPLICABLE TAXES, REGISTERED TAXPAYERS<\/h5>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c07df4 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"1c07df4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 20-09-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><span style=\"font-weight: 400;\">In this section we mention the most commonly used taxes and rates for business activity. <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21f0992 ha-column-alignment-center ha-row-icon-left ha-column-icon-right ha-row-alignment-left ha-data-table-responsive-scroll-no exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-ha-data-table happy-addon ha-data-table\" data-id=\"21f0992\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"ha-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t<table class=\"ha-table\">\n\t\t\t<thead class=\"ha-table__head\">\n\t\t\t\t<tr class=\"ha-table__head-column\">\n\t\t\t\t\t\t\t\t\t\t\t<th class=\"ha-table__head-column-cell elementor-repeater-item-d88c32e\" colspan=\"10\">\n\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-wrap\">\n\t\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-text\">INCOME TAX AND CAPITAL GAINS AND LOSSES<\/div>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t<\/thead>\n\n\t\t\t<tbody class=\"ha-table__body\">\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-326fd25\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tEconomic activities \t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t<i class=\"far fa-dot-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-2b1a940\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t30% Annual\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-56b4227\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tCapital gains and losses, residents and non-residents\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t<i class=\"far fa-dot-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-1c98963\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t15%\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-137c199\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tCapital Income, residents and non-residents\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t<i class=\"far fa-dot-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-eeb9215\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t15% (*)\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-d7646b2\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tWork Income (RESIDENTS):\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-524e87a\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tUp to 30%\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-63c78d6\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\ta. Salary- based on progressive rate with exemption of 100,000 c\u00f3rdobas. the applicable aliquots range from 15%, 20%, 25% and 30%\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-bb355f9\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tApplicable aliquots: 15%, 20%, 25% and 30%\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-5764478\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tb. Allowances received at meetings of the board of directors or partners\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-3b9eb28\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t25%\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t<\/tbody>\n\t\t<\/table>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03a64a7 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"03a64a7\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>(*) Applicable exceptions:<\/strong> <span style=\"text-decoration: underline;\">Capital Income:<\/span> income generated by financing granted by international banks with investment grade and in accordance with the regulations of the superintendency of banks 10%. And for<span style=\"text-decoration: underline;\"> Capital Gains and Losses<\/span> the variants in aliquots are: disposal of any type of asset or investment fund 7.5%; income derived from certificates of participation issued by an investment fund 7.5%; income generated by stock market transactions 0.25% and the transfer of real estate according to a progressive rate.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-447eb0c ha-column-alignment-center ha-row-icon-left ha-column-icon-right ha-row-alignment-left ha-data-table-responsive-scroll-no exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-ha-data-table happy-addon ha-data-table\" data-id=\"447eb0c\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"ha-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t<table class=\"ha-table\">\n\t\t\t<thead class=\"ha-table__head\">\n\t\t\t\t<tr class=\"ha-table__head-column\">\n\t\t\t\t\t\t\t\t\t\t\t<th class=\"ha-table__head-column-cell elementor-repeater-item-d88c32e\" colspan=\"10\">\n\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-wrap\">\n\t\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-text\">ADVANCE ON ACCOUNT OF INCOME TAX (IR) ON GROSS INCOME:<\/div>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t<\/thead>\n\n\t\t\t<tbody class=\"ha-table__body\">\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-326fd25\" colspan=\"10\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tThey must be declared and informed monthly, it has the nature of a final minimum payment. It is credited at the end of the fiscal period on account of the payment that corresponds to 30% of annual income tax. <br> The advance is declared, in full and paid according to the category of the taxpayer, with the following aliquots:\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-63c78d6\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>a. LARGE TAXPAYERS: <\/b> Applicable to taxpayers whose billing income exceeds C $ 160 million c\u00f3rdobas per year.\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-bb355f9\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>3% monthly<\/b>\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-5764478\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>b. MAIN TAXPAYERS:<\/b> Includes those who generate a monthly billing of C$ 60 million per year\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-3b9eb28\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>2% monthly<\/b>\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-1149114\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b> c. THE OTHER TAXPAYERS:<\/b>\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-701d26d\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>1% monthly<\/b>\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-5baa4fe\" colspan=\"10\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-4c21c8f\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>Withholding at Source:<\/b> Whoever makes the payment to a supplier of goods or services is obliged to withhold 2% of the invoiced amount generated and report it to the General Directorate of Revenues (Direcci\u00f3n General de Ingresos DGI), who acquires the good or service. This retention goes to account of the annual IR of 30%\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-4b620a7\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>2% over the invoice amount generated<\/b>\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-37fa0dc\" colspan=\"10\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-a08dace\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>Operations with Tax Havens<\/b>\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-61032dc\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>30%<\/b>\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-f879bf2\" colspan=\"10\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-4d7cc83\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>Sales Tax (IVA)<\/b>\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-716e7ed\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>15%<\/b>\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t<\/tbody>\n\t\t<\/table>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73987c6 ha-column-alignment-center ha-row-icon-left ha-column-icon-right ha-row-alignment-left ha-data-table-responsive-scroll-no exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-ha-data-table happy-addon ha-data-table\" data-id=\"73987c6\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"ha-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t<table class=\"ha-table\">\n\t\t\t<thead class=\"ha-table__head\">\n\t\t\t\t<tr class=\"ha-table__head-column\">\n\t\t\t\t\t\t\t\t\t\t\t<th class=\"ha-table__head-column-cell elementor-repeater-item-d88c32e\" colspan=\"10\">\n\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-wrap\">\n\t\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-text\">MUNICIPAL TAX<\/div>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t<\/thead>\n\n\t\t\t<tbody class=\"ha-table__body\">\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-ae69a93\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>Municipal Income Tax (IMI),<\/b> is paid monthly to the mayor's office where the company develops its economic activity, where it has its establishment\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-200e06a\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>1% on gross income<\/b>\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-de52d69\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>Municipal Registration - annual:<\/b> single payment once a year, equal to 2% of the average gross income of the last three months of the fiscal period of the immediately preceding year.\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-32a3468\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>2% of the average gross income of the last 3 months<\/b>\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t<\/tbody>\n\t\t<\/table>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f585dd8 ha-column-alignment-center ha-row-icon-left ha-column-icon-right ha-row-alignment-left ha-data-table-responsive-scroll-no exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-ha-data-table happy-addon ha-data-table\" data-id=\"f585dd8\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"ha-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t<table class=\"ha-table\">\n\t\t\t<thead class=\"ha-table__head\">\n\t\t\t\t<tr class=\"ha-table__head-column\">\n\t\t\t\t\t\t\t\t\t\t\t<th class=\"ha-table__head-column-cell elementor-repeater-item-d88c32e\" colspan=\"10\">\n\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-wrap\">\n\t\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-text\">INDIRECT AND IMPORT TAXES<\/div>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t<\/thead>\n\n\t\t\t<tbody class=\"ha-table__body\">\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-ae69a93\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tValue Added Tax\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-200e06a\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>15%<\/b>\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-de52d69\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tDAI (Import Tariff Duty)\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-32a3468\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>From 2% to 5%<\/b>\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-89a32e1\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tISC (Selective Consumption Tax)- some products \u2013 aliquot varies\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-36d9a2f\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>variable aliquot<\/b>\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-a8c7a9f\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tIEECC (Specific consumption tax) - some products \u2013 aliquot varies\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-987c22a\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\t<b>variable aliquot<\/b>\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t<\/tbody>\n\t\t<\/table>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e1f817 elementor-headline--style-highlight exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-animated-headline\" data-id=\"3e1f817\" data-element_type=\"widget\" data-settings=\"{&quot;marker&quot;:&quot;double&quot;,&quot;highlighted_text&quot;:&quot;DECLARACIONES OBLIGATORIAS A LA ADMINISTRACI\\u00d3N TRIBUTARIA&quot;,&quot;highlight_iteration_delay&quot;:5000,&quot;headline_style&quot;:&quot;highlight&quot;,&quot;loop&quot;:&quot;yes&quot;,&quot;highlight_animation_duration&quot;:1200,&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"animated-headline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/aczalaw.com\/nicaragua\/wp-content\/plugins\/elementor-pro\/assets\/css\/widget-animated-headline.min.css\">\t\t<h5 class=\"elementor-headline\">\n\t\t\t\t<span class=\"elementor-headline-dynamic-wrapper elementor-headline-text-wrapper\">\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text elementor-headline-text-active\">MANDATORY DECLARATIONS TO THE TAX ADMINISTRATION<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<\/h5>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ca76de ha-column-alignment-center ha-row-icon-left ha-column-icon-right ha-row-alignment-left ha-data-table-responsive-scroll-no exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-ha-data-table happy-addon ha-data-table\" data-id=\"3ca76de\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"ha-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t<table class=\"ha-table\">\n\t\t\t<thead class=\"ha-table__head\">\n\t\t\t\t<tr class=\"ha-table__head-column\">\n\t\t\t\t\t\t\t\t\t\t\t<th class=\"ha-table__head-column-cell elementor-repeater-item-d88c32e\">\n\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-wrap\">\n\t\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-text\">Before Tax Administration (DGI)<\/div>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t<th class=\"ha-table__head-column-cell elementor-repeater-item-5070d1a\">\n\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-wrap\">\n\t\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-text\">Date of Tax Return<\/div>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t<\/thead>\n\n\t\t\t<tbody class=\"ha-table__body\">\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-3b82e22\" colspan=\"10\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tMonthly\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-326fd25\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tMonthly Tax Return (IVA and Advance IR Tax)\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-2b1a940\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tThe first 5 calendar days are declared and the deadline for payment is the 15th of the month\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-56b4227\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tWithholding at Source IR (Monthly)\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-1c98963\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tThe first 5 calendar days of the following month are declared and paid\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-7b5f438\" colspan=\"10\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tAnnual\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-137c199\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tDeclaration and payment of Income Tax IR. (30% IR anual)\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-eeb9215\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tIt is declared and paid on February 28th of each year. Date of the annual closing of the fiscal year. \t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t<\/tbody>\n\t\t<\/table>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-251dc44 ha-column-alignment-center ha-row-icon-left ha-column-icon-right ha-row-alignment-left ha-data-table-responsive-scroll-no exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-ha-data-table happy-addon ha-data-table\" data-id=\"251dc44\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"ha-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t<table class=\"ha-table\">\n\t\t\t<thead class=\"ha-table__head\">\n\t\t\t\t<tr class=\"ha-table__head-column\">\n\t\t\t\t\t\t\t\t\t\t\t<th class=\"ha-table__head-column-cell elementor-repeater-item-d88c32e\">\n\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-wrap\">\n\t\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-text\">Before the Municipality (Municipality of Managua)<\/div>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t<th class=\"ha-table__head-column-cell elementor-repeater-item-5070d1a\">\n\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-wrap\">\n\t\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-text\">Date of Tax Return<\/div>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t<\/thead>\n\n\t\t\t<tbody class=\"ha-table__body\">\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-3b82e22\" colspan=\"10\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tMonthly\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-326fd25\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tMunicipal Income Tax (IMI)\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-2b1a940\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tIt is declared and paid the first 10 business days of the following month\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-7b5f438\" colspan=\"10\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tAnnual\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-137c199\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tRegistration by Accounting Record \n(ANUAL)\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-eeb9215\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tJanuary 30th of each year. Registration can be done during any date in January until the last day, January 30. \t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t<\/tbody>\n\t\t<\/table>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee5ebde ha-column-alignment-center ha-row-icon-left ha-column-icon-right ha-row-alignment-left ha-data-table-responsive-scroll-no exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-ha-data-table happy-addon ha-data-table\" data-id=\"ee5ebde\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"ha-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t<table class=\"ha-table\">\n\t\t\t<thead class=\"ha-table__head\">\n\t\t\t\t<tr class=\"ha-table__head-column\">\n\t\t\t\t\t\t\t\t\t\t\t<th class=\"ha-table__head-column-cell elementor-repeater-item-d88c32e\">\n\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-wrap\">\n\t\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-text\">Before the INSS and INATEC<\/div>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t<th class=\"ha-table__head-column-cell elementor-repeater-item-5070d1a\">\n\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-wrap\">\n\t\t\t\t\t\t\t\t<div class=\"ha-table__head-column-cell-text\">Date of Tax Return<\/div>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t<\/thead>\n\n\t\t\t<tbody class=\"ha-table__body\">\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-3b82e22\" colspan=\"10\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tMonthly\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-326fd25\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tBefore the Social Security (INSS): Income report for the month of workers\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-2b1a940\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tFirst 3 business days of the next month\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-56b4227\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tPayment of INSS Invoice\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-1c98963\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tThis invoice is paid no later than 15 business days of each month. After the 17th of the month incurs surcharges\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t<tr class=\"ha-table__body-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-137c199\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tPayment of INATEC Invoice\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"ha-table__body-row-cell elementor-repeater-item-eeb9215\">\n\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-table__body-row-cell-text\">\n\t\t\t\t\t\t\t\t\t\t\tThis invoice is paid no later than 15 business days of each month together with the payment of the INSS invoice\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t<\/tbody>\n\t\t<\/table>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a2d155 e-con-full e-flex e-con e-child\" data-id=\"4a2d155\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-96c52a3 elementor-absolute elementor-hidden-tablet elementor-hidden-mobile exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-sidebar\" data-id=\"96c52a3\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;],&quot;sticky_offset&quot;:130,&quot;sticky_effects_offset&quot;:1,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"sidebar.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section id=\"block-17\" class=\"sidebar__single widget widget_block widget_text\">\n<p><\/p>\n<\/section><section id=\"block-23\" class=\"sidebar__single widget widget_block\">\n<h4 class=\"wp-block-heading has-medium-font-size\">You may be interested in...<\/h4>\n<\/section><section id=\"block-21\" class=\"sidebar__single widget widget_block widget_recent_entries\"><ul style=\"font-size:3px;\" class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/informacion-general-de-nicaragua\/\">GENERAL INFORMATION ON NICARAGUA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/oportunidades-de-negocio\/\">BUSINESS OPPORTUNITIES<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/como-adquirir-una-propiedad-en-nicaragua\/\">HOW TO ACQUIRE A PROPERTY IN NICARAGUA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/estableciendo-tu-negocio-en-nicaragua\/\">SETTING UP YOUR BUSINESS IN NICARAGUA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/laboral\/\">LABOR<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/tributario\/\">TAX<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/migratorio\/\">IMMIGRATION<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/regulaciones-generales-que-deben-de-cumplir-empresas-en-nicaragua\/\">GENERAL REGULATIONS THAT COMPANIES MUST COMPLY WITH<\/a><\/li>\n<\/ul><\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-00aa80d e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"00aa80d\" data-element_type=\"container\" data-settings=\"{&quot;motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;,&quot;animation&quot;:&quot;bounceIn&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ec6ffa exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-shortcode\" data-id=\"5ec6ffa\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"forminator-ui forminator-custom-form forminator-custom-form-7788 forminator-design--default  forminator_ajax\" data-forminator-render=\"0\" data-form=\"forminator-module-7788\" data-uid=\"69d0ff568cb0d\"><br\/><\/div><form\n\t\t\t\tid=\"forminator-module-7788\"\n\t\t\t\tclass=\"forminator-ui forminator-custom-form forminator-custom-form-7788 forminator-design--default  forminator_ajax\"\n\t\t\t\tmethod=\"post\"\n\t\t\t\tdata-forminator-render=\"0\"\n\t\t\t\tdata-form-id=\"7788\"\n\t\t\t\t data-color-option=\"default\" data-design=\"default\" data-grid=\"open\" style=\"display: none;\"\n\t\t\t\tdata-uid=\"69d0ff568cb0d\" action=\"\"\n\t\t\t><div role=\"alert\" aria-live=\"polite\" class=\"forminator-response-message forminator-error\" aria-hidden=\"true\"><\/div><div class=\"forminator-row\"><div id=\"radio-1\" class=\"forminator-field-radio forminator-col forminator-col-12\"><div role=\"radiogroup\" class=\"forminator-field\" aria-labelledby=\"forminator-radiogroup-radio-1-69d0ff568cb0d-label\" aria-describedby=\"forminator-radiogroup-radio-1-69d0ff568cb0d-description\"><span id=\"forminator-radiogroup-radio-1-69d0ff568cb0d-label\" class=\"forminator-label\">Did you find this article useful?<\/span><label id=\"forminator-field-radio-1-label-1\" for=\"forminator-field-radio-1-1-69d0ff568cb0d\" class=\"forminator-radio\" title=\"Yes\"><input type=\"radio\" name=\"radio-1\" value=\"one\" id=\"forminator-field-radio-1-1-69d0ff568cb0d\" aria-labelledby=\"forminator-field-radio-1-label-1\" data-calculation=\"0\"   data-hidden-behavior=\"zero\" aria-describedby=\"forminator-field-radio-1-69d0ff568cb0d-description\"\/><span class=\"forminator-radio-bullet\" aria-hidden=\"true\"><\/span><span class=\"forminator-radio-label\">Yes<\/span><\/label><label id=\"forminator-field-radio-1-label-2\" for=\"forminator-field-radio-1-2-69d0ff568cb0d\" class=\"forminator-radio\" title=\"No\"><input type=\"radio\" name=\"radio-1\" value=\"two\" id=\"forminator-field-radio-1-2-69d0ff568cb0d\" aria-labelledby=\"forminator-field-radio-1-label-2\" data-calculation=\"0\"   data-hidden-behavior=\"zero\" aria-describedby=\"forminator-field-radio-1-69d0ff568cb0d-description\"\/><span class=\"forminator-radio-bullet\" aria-hidden=\"true\"><\/span><span class=\"forminator-radio-label\">No<\/span><\/label><span id=\"forminator-radiogroup-radio-1-69d0ff568cb0d-description\" class=\"forminator-description\">You can let us know if this reading was helpful.<\/span><\/div><\/div><\/div><input type=\"hidden\" name=\"referer_url\" value=\"\" \/><div class=\"forminator-row forminator-row-last\"><div class=\"forminator-col\"><div class=\"forminator-field\"><button class=\"forminator-button forminator-button-submit\">Send<\/button><\/div><\/div><\/div><input type=\"hidden\" id=\"forminator_nonce\" name=\"forminator_nonce\" value=\"ae1b7a777f\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/nicaragua\/en\/wp-json\/wp\/v2\/posts\/8877\" \/><input type=\"hidden\" name=\"form_id\" value=\"7788\"><input type=\"hidden\" name=\"page_id\" value=\"8877\"><input type=\"hidden\" name=\"form_type\" value=\"default\"><input type=\"hidden\" name=\"current_url\" value=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/tax\/\"><input type=\"hidden\" name=\"render_id\" value=\"0\"><input type=\"hidden\" name=\"action\" value=\"forminator_submit_form_custom-forms\"><input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e2cdc0 e-flex e-con-boxed e-con e-parent\" data-id=\"4e2cdc0\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-042c8eb elementor-hidden-desktop exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-sidebar\" data-id=\"042c8eb\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"sidebar.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section id=\"block-17\" class=\"sidebar__single widget widget_block widget_text\">\n<p><\/p>\n<\/section><section id=\"block-23\" class=\"sidebar__single widget widget_block\">\n<h4 class=\"wp-block-heading has-medium-font-size\">You may be interested in...<\/h4>\n<\/section><section id=\"block-21\" class=\"sidebar__single widget widget_block widget_recent_entries\"><ul style=\"font-size:3px;\" class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/informacion-general-de-nicaragua\/\">GENERAL INFORMATION ON NICARAGUA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/oportunidades-de-negocio\/\">BUSINESS OPPORTUNITIES<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/como-adquirir-una-propiedad-en-nicaragua\/\">HOW TO ACQUIRE A PROPERTY IN NICARAGUA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/estableciendo-tu-negocio-en-nicaragua\/\">SETTING UP YOUR BUSINESS IN NICARAGUA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/laboral\/\">LABOR<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/tributario\/\">TAX<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/migratorio\/\">IMMIGRATION<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/regulaciones-generales-que-deben-de-cumplir-empresas-en-nicaragua\/\">GENERAL REGULATIONS THAT COMPANIES MUST COMPLY WITH<\/a><\/li>\n<\/ul><\/section>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-919bd59 e-con-full e-flex elementor-invisible e-con e-parent\" data-id=\"919bd59\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0fbf095 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"0fbf095\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1980\" height=\"280\" src=\"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/09\/aczalaw-nicaragua-doing-business-collage-1.png\" class=\"attachment-full size-full wp-image-8153\" alt=\"\" srcset=\"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/09\/aczalaw-nicaragua-doing-business-collage-1.png 1980w, https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/09\/aczalaw-nicaragua-doing-business-collage-1-300x42.png 300w, https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/09\/aczalaw-nicaragua-doing-business-collage-1-1024x145.png 1024w, https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/09\/aczalaw-nicaragua-doing-business-collage-1-768x109.png 768w, https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/09\/aczalaw-nicaragua-doing-business-collage-1-1536x217.png 1536w, https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/09\/aczalaw-nicaragua-doing-business-collage-1-18x3.png 18w\" sizes=\"(max-width: 1980px) 100vw, 1980px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>TRIBUTARIO \u00cdndice IMPUESTOS APLICABLES, CONTRIBUYENTES REGISTRADOS En esta secci\u00f3n mencionamos los impuestos y sus al\u00edcuotas de uso m\u00e1s com\u00fan para la actividad empresarial. IMPUESTO SOBRE LA VENTA (IR) Y DE P\u00c9RDIDA Y GANANCIA DE CAPITAL Actividades Econ\u00f3micas 30% Anual Ganancias y p\u00e9rdidas de capital, Residentes y No residentes 15% Rentas de Capital, Residentes y No [&hellip;]<\/p>","protected":false},"author":3,"featured_media":7709,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[80],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TAX - ACZALAW Nicaragua<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TAX - ACZALAW Nicaragua\" \/>\n<meta property=\"og:description\" content=\"TRIBUTARIO \u00cdndice IMPUESTOS APLICABLES, CONTRIBUYENTES REGISTRADOS En esta secci\u00f3n mencionamos los impuestos y sus al\u00edcuotas de uso m\u00e1s com\u00fan para la actividad empresarial. IMPUESTO SOBRE LA VENTA (IR) Y DE P\u00c9RDIDA Y GANANCIA DE CAPITAL Actividades Econ\u00f3micas 30% Anual Ganancias y p\u00e9rdidas de capital, Residentes y No residentes 15% Rentas de Capital, Residentes y No [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/tax\/\" \/>\n<meta property=\"og:site_name\" content=\"ACZALAW Nicaragua\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/aczalawnicaraguaabogados\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-10-11T17:17:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-11T17:18:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/08\/aczalaw-nicaragua-doing-business-dance.png\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"448\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"hdmedia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"hdmedia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/\"},\"author\":{\"name\":\"hdmedia\",\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/#\/schema\/person\/41ea71dbd30c04a5c1a18b979bd2306e\"},\"headline\":\"TAX\",\"datePublished\":\"2023-10-11T17:17:39+00:00\",\"dateModified\":\"2023-10-11T17:18:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/\"},\"wordCount\":753,\"publisher\":{\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/#organization\"},\"image\":{\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/08\/aczalaw-nicaragua-doing-business-dance.png\",\"articleSection\":[\"Blog-2\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/\",\"url\":\"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/\",\"name\":\"TAX - ACZALAW Nicaragua\",\"isPartOf\":{\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/08\/aczalaw-nicaragua-doing-business-dance.png\",\"datePublished\":\"2023-10-11T17:17:39+00:00\",\"dateModified\":\"2023-10-11T17:18:10+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/#primaryimage\",\"url\":\"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/08\/aczalaw-nicaragua-doing-business-dance.png\",\"contentUrl\":\"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/08\/aczalaw-nicaragua-doing-business-dance.png\",\"width\":750,\"height\":448},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/aczalaw.com\/nicaragua\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"TAX\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/#website\",\"url\":\"https:\/\/aczalaw.com\/nicaragua\/\",\"name\":\"ACZALAW Nicaragua\",\"description\":\"Abogados Centroamericanos Asociados\",\"publisher\":{\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aczalaw.com\/nicaragua\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/#organization\",\"name\":\"ACZALAW Nicaragua\",\"url\":\"https:\/\/aczalaw.com\/nicaragua\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/07\/aczalaw-nicaragua-home-menu-logo.png\",\"contentUrl\":\"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/07\/aczalaw-nicaragua-home-menu-logo.png\",\"width\":1280,\"height\":487,\"caption\":\"ACZALAW Nicaragua\"},\"image\":{\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/aczalawnicaraguaabogados\/\",\"https:\/\/www.linkedin.com\/company\/aczalawnicaragua\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/#\/schema\/person\/41ea71dbd30c04a5c1a18b979bd2306e\",\"name\":\"hdmedia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aczalaw.com\/nicaragua\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/9956800a25ed54a3f8ee5d2d7b103c40?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/9956800a25ed54a3f8ee5d2d7b103c40?s=96&d=mm&r=g\",\"caption\":\"hdmedia\"},\"url\":\"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/author\/hdmedia\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"TAX - ACZALAW Nicaragua","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/tax\/","og_locale":"en_US","og_type":"article","og_title":"TAX - ACZALAW Nicaragua","og_description":"TRIBUTARIO \u00cdndice IMPUESTOS APLICABLES, CONTRIBUYENTES REGISTRADOS En esta secci\u00f3n mencionamos los impuestos y sus al\u00edcuotas de uso m\u00e1s com\u00fan para la actividad empresarial. IMPUESTO SOBRE LA VENTA (IR) Y DE P\u00c9RDIDA Y GANANCIA DE CAPITAL Actividades Econ\u00f3micas 30% Anual Ganancias y p\u00e9rdidas de capital, Residentes y No residentes 15% Rentas de Capital, Residentes y No [&hellip;]","og_url":"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/tax\/","og_site_name":"ACZALAW Nicaragua","article_publisher":"https:\/\/www.facebook.com\/aczalawnicaraguaabogados\/","article_published_time":"2023-10-11T17:17:39+00:00","article_modified_time":"2023-10-11T17:18:10+00:00","og_image":[{"width":750,"height":448,"url":"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/08\/aczalaw-nicaragua-doing-business-dance.png","type":"image\/png"}],"author":"hdmedia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"hdmedia","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/#article","isPartOf":{"@id":"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/"},"author":{"name":"hdmedia","@id":"https:\/\/aczalaw.com\/nicaragua\/#\/schema\/person\/41ea71dbd30c04a5c1a18b979bd2306e"},"headline":"TAX","datePublished":"2023-10-11T17:17:39+00:00","dateModified":"2023-10-11T17:18:10+00:00","mainEntityOfPage":{"@id":"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/"},"wordCount":753,"publisher":{"@id":"https:\/\/aczalaw.com\/nicaragua\/#organization"},"image":{"@id":"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/#primaryimage"},"thumbnailUrl":"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/08\/aczalaw-nicaragua-doing-business-dance.png","articleSection":["Blog-2"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/","url":"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/","name":"TAX - ACZALAW Nicaragua","isPartOf":{"@id":"https:\/\/aczalaw.com\/nicaragua\/#website"},"primaryImageOfPage":{"@id":"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/#primaryimage"},"image":{"@id":"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/#primaryimage"},"thumbnailUrl":"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/08\/aczalaw-nicaragua-doing-business-dance.png","datePublished":"2023-10-11T17:17:39+00:00","dateModified":"2023-10-11T17:18:10+00:00","breadcrumb":{"@id":"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/#primaryimage","url":"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/08\/aczalaw-nicaragua-doing-business-dance.png","contentUrl":"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/08\/aczalaw-nicaragua-doing-business-dance.png","width":750,"height":448},{"@type":"BreadcrumbList","@id":"https:\/\/aczalaw.com\/nicaragua\/archivos\/tax\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/aczalaw.com\/nicaragua\/"},{"@type":"ListItem","position":2,"name":"TAX"}]},{"@type":"WebSite","@id":"https:\/\/aczalaw.com\/nicaragua\/#website","url":"https:\/\/aczalaw.com\/nicaragua\/","name":"ACZALAW Nicaragua","description":"Abogados Centroamericanos Asociados","publisher":{"@id":"https:\/\/aczalaw.com\/nicaragua\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aczalaw.com\/nicaragua\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/aczalaw.com\/nicaragua\/#organization","name":"ACZALAW Nicaragua","url":"https:\/\/aczalaw.com\/nicaragua\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aczalaw.com\/nicaragua\/#\/schema\/logo\/image\/","url":"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/07\/aczalaw-nicaragua-home-menu-logo.png","contentUrl":"https:\/\/aczalaw.com\/nicaragua\/wp-content\/uploads\/2023\/07\/aczalaw-nicaragua-home-menu-logo.png","width":1280,"height":487,"caption":"ACZALAW Nicaragua"},"image":{"@id":"https:\/\/aczalaw.com\/nicaragua\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/aczalawnicaraguaabogados\/","https:\/\/www.linkedin.com\/company\/aczalawnicaragua\/"]},{"@type":"Person","@id":"https:\/\/aczalaw.com\/nicaragua\/#\/schema\/person\/41ea71dbd30c04a5c1a18b979bd2306e","name":"hdmedia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aczalaw.com\/nicaragua\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/9956800a25ed54a3f8ee5d2d7b103c40?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/9956800a25ed54a3f8ee5d2d7b103c40?s=96&d=mm&r=g","caption":"hdmedia"},"url":"https:\/\/aczalaw.com\/nicaragua\/en\/archivos\/author\/hdmedia\/"}]}},"_links":{"self":[{"href":"https:\/\/aczalaw.com\/nicaragua\/en\/wp-json\/wp\/v2\/posts\/8877"}],"collection":[{"href":"https:\/\/aczalaw.com\/nicaragua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aczalaw.com\/nicaragua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aczalaw.com\/nicaragua\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/aczalaw.com\/nicaragua\/en\/wp-json\/wp\/v2\/comments?post=8877"}],"version-history":[{"count":1,"href":"https:\/\/aczalaw.com\/nicaragua\/en\/wp-json\/wp\/v2\/posts\/8877\/revisions"}],"predecessor-version":[{"id":8885,"href":"https:\/\/aczalaw.com\/nicaragua\/en\/wp-json\/wp\/v2\/posts\/8877\/revisions\/8885"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aczalaw.com\/nicaragua\/en\/wp-json\/wp\/v2\/media\/7709"}],"wp:attachment":[{"href":"https:\/\/aczalaw.com\/nicaragua\/en\/wp-json\/wp\/v2\/media?parent=8877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aczalaw.com\/nicaragua\/en\/wp-json\/wp\/v2\/categories?post=8877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aczalaw.com\/nicaragua\/en\/wp-json\/wp\/v2\/tags?post=8877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}