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ROASTED SUMMER

in Art, Arrate Valley, we made the summer tour this year, thanks to the offering of our compatriot Pedro Vásquez. Condorito and his gang led us from the bus stop to the venue.
With fear in the heat of the past few days, Peter is prepared near a pine forest sector. Even weighing the legs up and down the slope to reach the roast. Sandra was already baked pies and a tasteful team quickly prepared hors d'oeuvres. Meanwhile, the boys cheered the fire and another crew prepared salads.
The youth gang encouraged with their games and know how to be. Someone told
33 participants, but we seemed a world.
did not wait for the dessert: fruit pies and cake. Coffee and herbs pomace.
The result: excellent.

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A NEW SERVICE "SILVESTRI AND ASSOCIATES STUDY" ON-LINE CONSULTATION BY "CHAT"

As part of our philosophy of working in the continuous improvement of service you provide, we have incorporated in July this new mode of disposal of cases and follow-up consultations. Through the "CHAT" hope will be useful for optimizing time and saving money, especially if you prefer or find it more comfortable to get a response being connected to the network. For more information on the recruitment of service, are encouraged to contact (5411) 3 967-5004 or send an email to our box: estudiosilvestri@gmail.com
Best regards.

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Basis for calculating VAT and Retefuente

The value taken for calculating the VAT and withholding tax on an invoice is the same, ie the basis for the two cases is the value before taxes eg a purchase of $ 100,000 has VAT 16%, calculated on the basis ($ 100,000) up to $ 16,000. Likewise, the withholding tax is calculated on the same basis of $ 100,000 and not over $ 116,000, thus the Retefuente a purchase of 3.5% is $ 3,500 in this case.



100,000 Purchase Price VAT 16% ; Buy
16,000 Total 116,000

already said that the withholding tax for this purchase (3.5%) is $ 3,500, calculated on the same basis of $ 100,000.

When we go to cancel such invoice, the payment is not made by the $ 116,000 of the total purchase, because we discount the Retefuente as follows: Total purchase

;
116,000 3,500 3.5% Less Retefuente
112,500 payment value

remember that these deductions , must be declared and paid monthly and VAT every two months.

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Fees, salaries and wages to workers

Salary is assigned regular remuneration for the performance of office or service, regardless of whether or not a formal work contract.

the Labour Code establishes three requirements for the existence of employment relationship:
1. Subordination
2. Providing a service
3. pay

There are these three conditions are not yet having employment

employment contract.

The difference between wages and fees, is that in the latter, although there is a task to fulfill and a payment or reward, no labor subordination.

Now the difference between fees and services, in tax terms (to implement retention at source), lies in the priority use of intellect or mental capacity or physical ability on the manual, ie plumbing, carpentry, and general services, constitute a service manual activity as premium, while attendance professional make up an Honorary intellectual capacity to prevail.

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4 º FESTIVAL OF PEOPLE IN THE WORLD

Four years ago we participated in the People of the World Festival. By varying the dates and venue, we have been present as CCCPN with stand of Chilean products, cuisine and folklore dancing group Millantue.

Other associations of America and Africa are present, this year in five days of activities, movies, children's workshops, music, dances, etc. Also present Bilbao City Council and organizations like the Foundation Ellacuría.

Undoubtedly the crisis and countless other activities in Bizkaia, make the public is low, we look forward to the year 2011 to continue to support the growth of nations in the world.