Complementary contribution and collaboration
The additional contribution is not payable for services provided in collaboration between engineers and architects, also as participants associations or professional company.
It is not even due for services performed in collaboration between engineering companies and between them and those previously indicated. The
his request is in effect an undue payment.
When the end user instead of the benefit is the same applicant, engineer, architect, or professional association of engineering companies (for example, work carried out by the same company) the contribution of 2% is due.
Complementary contribution volume and business tax
Members of the professional architect, VAT-Id, in accordance with Article 10 of Law No. 6 / 1981 are required to pay the supplementary contribution to Inarcassa "regardless of the actual payment that the debtor has performed."
The series deserves some attention in the case of invoices to public agencies with the enforcement notice to Tax deferred.
The law cited above, and the statutes uncorrelated income taxes even though both business volume and professional, for which an invoice for payment falls as deferred income does not contribute to form professional year of issue, notes on the turnover, with further payments the additional contribution of 2% even if one has not been cashed.
Professionals junior
bachelor's architects, members of their professional associations, section B (three years list), with VAT and not subject to another form of compulsory insurance are required to ' enrollment in Inarcassa, with similar terms and contribution to all other members.
The additional contribution is not payable for services provided in collaboration between engineers and architects, also as participants associations or professional company.
It is not even due for services performed in collaboration between engineering companies and between them and those previously indicated. The
his request is in effect an undue payment.
When the end user instead of the benefit is the same applicant, engineer, architect, or professional association of engineering companies (for example, work carried out by the same company) the contribution of 2% is due.
Complementary contribution volume and business tax
Members of the professional architect, VAT-Id, in accordance with Article 10 of Law No. 6 / 1981 are required to pay the supplementary contribution to Inarcassa "regardless of the actual payment that the debtor has performed."
The series deserves some attention in the case of invoices to public agencies with the enforcement notice to Tax deferred.
The law cited above, and the statutes uncorrelated income taxes even though both business volume and professional, for which an invoice for payment falls as deferred income does not contribute to form professional year of issue, notes on the turnover, with further payments the additional contribution of 2% even if one has not been cashed.
Professionals junior
bachelor's architects, members of their professional associations, section B (three years list), with VAT and not subject to another form of compulsory insurance are required to ' enrollment in Inarcassa, with similar terms and contribution to all other members.
