estimación presuntiva

English translation: presumptive/estimated income taxation

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:estimación presuntiva
English translation:presumptive/estimated income taxation
Entered by: Manuel Aburto

16:30 May 4, 2020
Spanish to English translations [PRO]
Law/Patents - Law: Taxation & Customs / Taxation
Spanish term or phrase: estimación presuntiva
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.
Manuel Aburto
Nicaragua
Local time: 03:02
presumptive/estimated income taxation
Explanation:
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 ...
Selected response from:

liz askew
United Kingdom
Local time: 09:02
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1Estimated Tax Assessments and Penalties
Michael Grabczan-Grabowski
3presumtive/presumtion estimation
Juan Arturo Blackmore Zerón
3presumptive/estimated income taxation
liz askew
3ex-officio tax assessment
patinba
2tentative tax estimate
Adrian MM.
1presumptive estimation
Taña Dalglish


  

Answers


12 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
presumtive/presumtion estimation


Explanation:
https://www.ciat.org/Biblioteca/ConferenciasTecnicas/2000/In...

Juan Arturo Blackmore Zerón
Mexico
Local time: 04:02
Native speaker of: Spanish
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
neutral  Taña Dalglish: Spelling "presumPtive"; You cannot say "presum(P)tion estimation".
4 mins
Login to enter a peer comment (or grade)

29 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
presumptive/estimated income taxation


Explanation:
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 ...

liz askew
United Kingdom
Local time: 09:02
Native speaker of: Native in EnglishEnglish
PRO pts in category: 36
Login to enter a peer comment (or grade)

32 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
ex-officio tax assessment


Explanation:
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

patinba
Argentina
Local time: 06:02
Native speaker of: Native in EnglishEnglish
PRO pts in category: 251
Login to enter a peer comment (or grade)

39 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
Estimated Tax Assessments and Penalties


Explanation:
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...

Michael Grabczan-Grabowski
Canada
Local time: 03:02
Specializes in field
Native speaker of: English
PRO pts in category: 20

Peer comments on this answer (and responses from the answerer)
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.
Login to enter a peer comment (or grade)

14 mins   confidence: Answerer confidence 1/5Answerer confidence 1/5
presumptive estimation


Explanation:
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.



--------------------------------------------------
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 ....

Taña Dalglish
Jamaica
Local time: 04:02
Native speaker of: English
PRO pts in category: 82
Login to enter a peer comment (or grade)

6 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
tentative tax estimate


Explanation:
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.



--------------------------------------------------
Note added at 6 hrs (2020-05-04 23:20:42 GMT)
--------------------------------------------------

---as used by TfL > Transport for London

Example sentence(s):
  • 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.

    Reference: http://answers.yahoo.com/question/index?qid=20130120165921AA...
Adrian MM.
Austria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 72
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.


See also:
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search