Undoubtedly sees the black hand of capital stuck in the flat tax, but also see the ignorance of our legislators, the foolishness of the Treasury or the bad faith of both. We see that there are dark in the content of this new tax: 1. the investment and goods will be deductible as that while they made us think that investments in assets and inventories would be 100% deductible in 2008 on the basis of the IETU, this seems to be not so true in the ISR. Review article 6 fraction VI of the Act of the flat tax that mentions that investments in fixed assets and acquisitions of goods must comply with the requirements of the deductions. If the SHCP clarifies not referred to requirements of deductions, we’d take it literally pointed us article 31 fraction II of the income tax act. He is here mentioned that they will be deductible in the case of fixed assets using the % Max of the income tax Act, as the procurement of freight will be deductible only by the cost of sales.

Too bad Margarito, it was too good to be true. 2. The Business single-rate tax, is not just for entrepreneurs is practically for everyone, so it should be called general tax at single rate. 3. Not all companies that pay Social Welfare pay IETU El IETU afteracquired exempt social security, but not in all cases. If the company in which they work reaches a % tax for its results of operation greater than 16.5% may continue the same plan of Social foresight that previously granted, because it will not generate IETU. However, if the company reduces its taxable income through losses in prior periods, or account with a preferential regime as the auto transporters, will then cause IETU by social security that pays or simply for not causing ISR.