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As a result, when the water passes through the resin, the unwanted materials are drawn out. Within the ion- exchanging resin water softener type, there are three sub- categories under which they might fall based on how the systems regenerate, or how often the control valve activates. These include: A water softener that's set up for meter regeneration will operate based on the amount of water used in the home. This type of setup is ideal for those who want to ensure that their systems are as efficient as possible. Because the softener will only produce as much soft water as is needed, there's no need to worry about waste. Most water softeners, however, operate on a timed system. This type of regeneration system sets the softener to produce a set amount of soft water at the same time every day. The nice thing about this is that the system always runs at the same time and can be changed by the homeowner as needed. Finally, there's the option of the manual regenerated water softener. These are the least expensive, but they require you to manually indicate when the softener should run. There is no timer or meter on the system itself. As noted above, there are three other types of water softening systems. Salt- free systems use potassium instead of sodium to block the harmful minerals. However, unlike sodium systems, potassium does not remove magnesium and calcium. It just stops it from entering your pipes. Finally, dual tanks are used for very large homes and magnetic or electronic softeners are the new kids on the block. They are not time- tested like the other three, but many homeowners enjoy the low installation cost and claim the systems work just as well. Water Softener Sizes. As you’ve heard time and time again, your water softening system will largely depend on how much water you use. Water softeners look at the number of grains- per- gallon (GPG). 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TEMA: IMPUESTO A LAS VENTASIMPUESTO SOBRE LA RENTA Y COMPLEMENTARIOSDESCRIPTORES: INGRESOS DE FUENTE EXTRANJERAINGRESOS DE FUENTE NACIONALRETENCIÓN EN LA FUENTESERVICIOS NO GRAVADOSFUENTES FORMALES: ESTATUTO TRIBUTARIO, ARTS. Y 4. 20. Damos respuesta a su consulta de la referencia, remitida por la Administración Especial de Aduanas de Bogotá, en la cual pregunta si tratándose de programas para computador comercializados por una empresa legalmente constituida en Colombia pero que van a ser explotados fuera del país, debe la empresa en Colombia realizar retenciones en la fuente a título de impuesto de renta, remesas e IVA, sobre los pagos que efectúa a la sociedad extranjera por las licencias de software. Ante todo, es necesario precisar que la competencia de este Despacho radica en la interpretación general y abstracta de las normas tributarias de carácter nacional, al tenor de lo previsto en el artículo 1. Decreto 1. 26. 5 de 1. Resolución 1. 61. El régimen impositivo colombiano acoge el principio de territorialidad o estatuto real, según el cual la potestad tributaria está referida al lugar donde se realizan los hechos imponibles y, más concretamente, el criterio de la fuente que permite gravar la riqueza en el país donde está ubicada la fuente que la produce, es decir el lugar donde se desarrolla la actividad o se presta el servicio que genera el ingreso. Solo en forma exceptiva y en casos expresamente señalados en la ley, ciertos servicios o actividades ejecutadas fuera del país, generan rentas sometidas a imposición en Colombia. En este sentido, de acuerdo con el artículo 2. Estatuto Tributario, se consideran ingresos de fuente nacional los provenientes de la explotación de bienes materiales e inmateriales dentro del país y la prestación de servicios dentro de su territorio, de manera permanente o transitoria, con o sin establecimiento propio. También constituyen ingresos de fuente nacional los obtenidos en la enajenación de bienes materiales e inmateriales, a cualquier titulo, que se encuentren dentro del país al momento de su enajenación. En relación con el tratamiento tributario de los ingresos percibidos por sociedades extranjeras sin domicilio en Colombia, por concepto de licenciamiento de software a usuarios en el país, este Despacho se pronunció en el Concepto Nº 1. Art. 6. 71 C. C. y 1o. Decreto 1. 36. 0 de 1. El soporte lógico (software) comprende un "Programa de Computador" consistente en la "expresión de un conjunto organizado de Instrucciones, en lenguaje natural o codificado, independientemente- del medio en que se- encuentra almacenado, cuyo fin es hacer que una máquina capaz de procesar información indique, realice u obtenga una función, una tarea o un resultado específico. Art. 3o. Decreto 1. La explotación del (software) soporte lógico, entendido éste como el aprovechamiento económico puede efectuarse: a) A través de "la venta" de los derechos patrimoniales inherentes a la propiedad intelectual del software por parte de su titular, o lo que es lo mismo ejerciendo el derecho real de disposición. ![]() Permitiendo su uso y goce a través de un contrato de licencia sin que se ceda por su titular los Derechos Patrimoniales sobre el intangible, en este último caso el beneficiario de la licencia no puede cederla a terceros, ni esta autorizado para otorgar sublicencias. Art. 5. 56 numeral 3o. C. Co.). Régimen del Impuesto sobre la Renta: La Ley vigente considera como ingresos de fuente nacional las sumas pagadas como contraprestación por la explotación de bienes inmateriales poseídos dentro del país.
Art. 2. 4 E. T, Inciso 1o. Ib.)Se entienden poseídos dentro del país los derechos reales sobre los bienes incorporales ubicados o que se exploten en el país. Art. 2. 65 numeral 1o. E. T.)Para los efectos tributarios se entiende por posesión el aprovechamiento económico potencial o real de cualquier bien en beneficio del contribuyente. Art. 2. 63 E. T.)Así las cosas, cuando una persona extranjera sin residencia ni domicilio en el país recibe ingresos pagados como contraprestación por sus actividades de aprovechamiento económico del bien intangible (soporte lógico software) desarrolladas directamente por ella con (sic) el país o desarrolladas indirectamente en Colombia a través de un tercero autorizado por ella para realizar tal actividad, éstos tienen una fuente nacional, encontrándose por tanto gravado con los impuestos sobre la renta y las remesas en cabeza de la persona extranjera que los percibe. Por las razones precedentes igualmente se indicó, que cuando un extranjero sin residencia ni domicilio en el país percibe ingresos por permitir el uso en Colombia de un soporte lógico (software), a través de un contrato de licencia sin que se cedan por su titular los derechos patrimoniales sobre el intangible, se está aprovechando económicamente (explotando) un derecho sobre un bien situado en Colombia; así las cosas, los ingresos que se perciban originados por tal forma de explotación económica son considerados de fuente nacional. Art. 2. 4 Inc. 1o. E. T.), y se encuentran gravados con los impuestos sobre la renta y las remesas; impuestos que deberán ser retenidos en la fuente conforme a las bases, conceptos y tarifas previstas en los artículos 4. E. T.)Es importante observar que el contrato de compraventa de un bien incorporal conlleva como requisito esencial la obligación para el vendedor de transmitir la propiedad sobre los Derechos Patrimoniales del intangible (Los morales son intransferibles), por lo tanto, si del contrato celebrado no surge tal obligación, éste deviene en otro contrato diferente (Licencia contractual por ejemplo), así las partes lo denominen "Venta". Art. 1. 50. 1 C. C), pues no por el hecho de denominarlo en forma diferente cambia su naturaleza, en cuanto hay elementos esenciales que los caracteriza. Siendo así, - se reitera - no por el hecho de denominar "Venta licencia" a la obligación de permitir la utilización de un software en razón de una remuneración varía su naturaleza, en cuanto esta forma de explotación conlleva en sí mismo, así no conste en forma escrita y se realice la entrega por intermediarios comerciantes o vía Internet, la licencia de uso de esta clase de bienes, siempre y cuando, como es lógico, no corresponda al ejercicio del derecho de disposición por parte de su titular. No debe olvidarse, que conforme se prevé en el artículo 5. Decisión 3. 51 de la Comisión del acuerdo de Cartagena, ninguna autoridad ni persona natural o jurídica, podré autorizar la utilización de un bien intangible o prestar su apoyo para su utilización, si el usuario no cuenta con la autorización expresa previa del titular del derecho o de su representante. Disposición que fundamenta aun mas el criterio jurídico expuesto por parte de este Despacho, en el sentido de considerar, que el licenciamiento de software por parte de sociedades extranjeras sin domicilio en el país a usuarios en Colombia, ya sea directamente o a través de sociedades nacionales, constituyen rentas de fuente nacional. De la disposición precitada se desprende también, la prohibición para sociedades nacionales de autorizar la utilización (sic) un software o prestar su apoyo para su utilización, si el usuario no cuenta con la autorización expresa previa del titular del derecho o de su representante."En este orden de ideas, de conformidad con lo establecido en el artículo 2. Estatuto Tributario, si la sociedad extranjera sin domicilio en el país efectúa la explotación del software mediante la venta propiamente dicha de los derechos patrimoniales a la empresa constituida en Colombia, los ingresos devengados por aquella no se consideran de fuente nacional, por cuanto los bienes no se encuentran dentro del país al momento de su enajenación. Licencia software - Contabilidad - Todoexpertos. Habría que ver que tipo de licencia de utilización es, pues hay que tener en cuenta el importe pagado por la licencia, siempre que sea significativo, el uso y beneficios que te puede reportar el uso de la licencia, etc. Si quieres preguntarme por algo en concreto debes de facilitarme datos: tipo de licencia, importe, contaro si lo hay, etc. Si comprndes, que debes contabilizarlo como inmovilizado en la cuenta 2. Para que sea inmovilizado considero que esa licencia la debes utilizar por lo menos esos 4 años y siempre que no tengas gastos de renovación, ya que si es así seria gasto directamente. Counter Strike 1. Non Steam Download. Każdy kto lubi gry online, z pewnością dobrze zna Counter Strike 1. · Bezpośredni download z naszej witryny. \Program Files\Cs-Mordownia\Counter Strike 1.6 i usunąć folder resources. Counter Strike 1.6 S/NS. Counter Strike 1.6 NonSteam Czity Hacki Cheaty Skrypty Kody CS 1.6 ns, wh, wallhack, aimbot, esp, speedhack. Index;. # Boty do kupowania broni # Skrypty Aimbot. Witam Mam dla was czita do CS 1.6 Jest to WH oraz Anty SS Wszystko dotyczące odpalenia czita itd. znajdziecie w pliku tekstowym ''Info;)'' Pozdrawiam. Pobierz CS 1.6 NS; MENU. Zarejestruj;. przed takimi bluzgami oraz postaram się wyjaśnić 5 najważniejszych komend do cs 1.6. przez HarrY_cs So, 6 sie. NS. Gra mimo, że nie należy do najnowszych, dosłownie zwojowała rynek strzelanek online. Minęło już wiele lat od momentu jej wydania, jednak nadal zyskuje ona bardzo duże zainteresowanie pośród graczy na całym świecie. Grafika nie jest już najlepszej jakości, mimo to cenią ją sobie zarówno młodzi gracze jak i Ci nieco starszej daty, głównie ze względu na jej grywalność. CS 1. 6 opiera się przede wszystkim na konieczności toczenia zespołowej gry. Tutaj w pojedynkę nie jesteśmy w stanie niczego zdziałać. Tylko dzięki dobremu porozumieniu, możemy liczyć na wygraną. Counter Strike 1. Oczywiście możliwe jest wyeliminowanie uczestników gry z przeciwnej drużyny. Głównym celem jest jednak wykonywanie powierzonych nam zadań, takich jak wysadzenie budynku, przekazanie informacji lub też uratowanie zakładników z rąk terrorystów. Oczywiście za każde dobrze wykonane zadanie, zostajemy odpowiednio dobrze nagrodzeni. Counter-Strike 1.6 - opis programu. Gra komputerowa z gatunku strzelanek, w której stajemy po stronie oddziału antyterrorystycznego lub terrorystów. W dzisiejszym poradniku postaram się wytłumaczyć wam jak włączyć bardzo popularną grę "Counter-Strike 1.6". i instalacji gry CS na non steam?? E. Lista serwerów Counter Strike 1.6, najlepsze serwery cs 1.6. Lista serwerów Counter-Strike 1.6. Download. Counter Strike 1.6 Global Offensive (CS:GO) Mod;. ![]() ![]() W zamian za wygraną dostajemy punkty oraz pieniądze, z których zrobimy potem użytek. Dzięki nim możliwe jest dokonanie przez nas zakupów niezbędnych przedmiotów, uzbrojenia. Nie prawdą jednak jest, że Counter Strike 1. Przewidywane są także dotkliwe kary, takie jak utrata przedmiotów, punktów lub też pieniędzy. Karę dostaniemy za niedostosowanie się do zaleceń, atak na członka swojej drużyny a także zabicie zakładnika, którego mieliśmy uwolnić. Zaczynając swoją przygodę z tą grą, powinniśmy pamiętać, iż znajdziemy w niej również wiele realistycznych odniesień. Nowi użytkownicy powinni także pamiętać, że podczas poruszania się odgłosy naszych kroków słyszalne są przez innych graczy, co z pewnością zdradzi nasze położenie. Gra ta zdobyła tak wielką popularność w Polsce jak i na całym świecie, że co najmniej kilka razy do roku organizowane są liczne turnieje oraz pojedynki. Oczywiście spotkania odbywają się w realnym świecie. W przypadku turniejów w Polsce i innych krajach, możemy brać w nich udział online. Jako ciekawostkę dodamy jeszcze, iż od jakiegoś czasu to właśnie nasi rodacy uważani są za mistrzów Cunter- Strike. Warto zauważyć, że twórcy gry starają się raz na jakiś czas wypuścić na rynek aktualizację, dzięki której może ona zyskiwać coraz więcej ciekawych opcji. Zapraszamy do pobierania i testowania różnych wersji CS 1. Buying_off_the_plan. Buying off the plan New protections when buying off the plan property. Developers will need a buyer’s consent before they end a contract using a sunset clause, otherwise the developer will need to apply to the Supreme Court to justify termination. For details, visit the NSW Land and Property (LPI) website at lpi. Legal protections for off- the- plan purchases'). Sometimes properties are advertised for sale before they have been built. Buy Adobe WriterYou may be able to inspect a demonstration property or show suite to get a sense of the final product. Buying such property is known as 'buying off the plan'. This involves different risks and considerations compared with other property purchases. In some instances, the developer may be able to vary the design of the property without the buyer's approval. Sometimes buyers may need to pay more if the cost of construction varies. Construction setbacks (eg. The contract. Potential buyers must review the contract carefully to understand exactly what they are buying. Generally, the buyer pays a deposit to secure the property with the balance payable upon settlement. The date for completing the contract is usually not until the building is finished. VRBO is Vacation Rentals by Owner – Book over 1 million listings across our family of brands. Perfect for Family Vacations, Reunions & Group Travel. Our Lady of Perpetual Help. on condition that the Redemptorists must supply the Augustinians with another picture of Our Lady of Perpetual Help or a good copy of. I am a notary public in another state;. What information do we need to purchase a marriage license? Proof of Marriage (Marriage Certificate). Carefully check the conditions of the contract, and obtain legal advice on the terms of the contract and the benefits and restrictions they contain. Understand what you become liable for if you withdraw from the contract. Questions to consider also include: Can I make changes to the finishes (eg. Can I select appliances, such as stoves and dishwashers, and items such as floor and wall tiles? Can I visit the site during construction? If the building is finished earlier or later than expected, can I still arrange finance? What are my rights if construction is delayed or the design is altered? Is my deposit secure if the building doesn't go ahead? View Kerry Storey’s professional profile on LinkedIn. LinkedIn is the world's largest business network, helping professionals like Kerry Storey discover inside. · PDF Reference and Adobe Extensions to. updated versions of the PDF Reference have been made. Purchase ISO 32000-1 from ISO; PDF Reference. A grand collection of Multi Family house plans from the. Our guarantee extends up to 4 weeks after your home plan purchase. Another common use for these. Join the NASDAQ Community today and get free, instant access to portfolios, stock ratings. Another 'Picks And Shovels' Nasdaq Stock With Massive Potential. History of Apple Inc. Jobs then took the purchase order that he had been given from the. Another reason was that Jobs had happy memories of working. ![]() Best Buy Photo Editing SoftwareCan I on- sell the property to someone else during the construction period? Can the developer make changes to the design of my property and is my consent required? IMPORTANT: Always read your contract and get advice from a property lawyer or licensed conveyancer. Making an offer or an expression of interest. The manner in which properties are offered for sale can vary by development. Also, the conditions attached to a contract for sale can also vary from property to property. Generally, properties are sold either to the highest bidder (for instance, at auction) or for a fixed price. The method of sale for any particular property may change over time. So, a property not sold at auction may be withdrawn from sale, and later, offered for sale at a certain price (and vice versa). Developers sometimes contract several real estate agencies to sell their properties. Agents may be marketing and selling properties at the same time as the developer’s own marketing and sales activities are happening. Each agent may offer the property on slightly different terms and conditions. An expression of interest payment will not secure the property for you. It signals your ‘interest’ only. When you make an expression of interest payment, the agent must give you a receipt and confirm in writing that: there is no obligation to sell the property to youyou have no obligation to buy the propertythey will refund your deposit if you don't end up entering in a contract to buy the property. Agents can take several deposits for the same property from other prospective buyers. However, agents must tell you if other offers are later made on the property, or if it is sold to someone else. If several agents are selling the same property, there may be a delay for the specific agent you dealt with to become aware that the property has been sold to someone else. Prohibited marketing tactics. Agents must not mislead or deceive any parties during a negotiation or transaction. When selling properties off the plan, sales agents are not allowed to: advertise a property for a lesser price than other similar properties, if the advertised property is no longer availableindicate a price range for a property, where the lower end of the range is less than the agent's estimated selling price for the propertyhold on to your expression of interest payment or use high pressure tactics to get you to buy another property at a higher price if the property you made a payment for ends up being sold to someone else. What to consider before you buy. Where there is high demand for housing in popular areas of NSW, it may be easy for developers to market such properties months before building work is complete. Consider the following before buying: Are you paying too much? Market prices can fluctuate and growth rates today may vary in the following years. The resale value of your property once it is completed may be less than you may predict. Funding the purchase: Does paying the balance owed upon settlement rely on you selling a property you currently own? If so, you will need to sell your property ‘in time’. Interim accommodation? You may need temporary accommodation if you settle the sale of the property you currently live in too early. For example, if you are moving into a retirement village, you may wish to avoid having to relocate twice (while waiting for the property you plan to move into to be completed) by timing the sale or settlement of the sale of your current home closely with when you can occupy the new one. Changes to plans: Changes to the building plans are often needed during construction. The finished complex or unit may not be the same as in the original plan. Consider any terms in the contract that may allow these changes. Quality of finish: When signing the contract, you may not know exactly how your property will look when construction is finished. Sometimes, the fixtures and fittings are different from how the buyer imagined or what was in a demonstration display. Management contracts in place: In a strata scheme, the developer may have signed binding management contracts between the owners corporation and caretakers/building managers. Prospective buyers are entitled to know the details and see copies of any such contracts. Your lawyer or licensed conveyancer can arrange the necessary searches. Exclusive use or special privilege by- laws: The developer is not permitted to register by- laws which give exclusive use of desirable parts of the common property (eg. This type of by- law can only be made after the initial period (ie. Unit entitlement: The unit entitlement of the various lots in a strata scheme (which determines voting power at meetings and the required levy contributions) may not be specified or even known when properties are advertised for sale. Voting rights and strata levies have ongoing impact on owners, so keep these issues in mind. Payment of deposit: When you pay a deposit, take note of where it is paid into. It can be held in a trust account (eg. Some developers offer to hold the money themselves and offer a higher rate of interest. As some developments can take several years to complete, that extra interest can make a difference. However, your money will be at risk if the developer becomes insolvent. Concessions for buying off the plan. The NSW Office of State Revenue provides certain concessions to people buying property off the plan. These include stamp duty exemption and grants. Check whether or not you are eligible at the NSW Office of State Revenue website at osr. Home Building Compensation Fund. Builders carrying out residential building work (including the construction of strata units) valued over $2. Home Building Compensation Fund. The Fund may help compensate you for some losses if there is defective or incomplete work in the building, and the builder or developer has become insolvent, dies, disappears, or the builder's licence is suspended for failing to comply with certain Court or Tribunal orders. The Fund covers new houses and multi- unit residential buildings up to three storeys high. There is no cover for multi- unit buildings that are more than three storeys high. Adobe House Plan with 3. Square Feet and 4 Bedrooms from Dream Home Source. Detailed Floor Plans. Detailed floor plans show the layout of each floor of the house. Rooms and interior spaces are carefully dimensioned, doors and windows located, and keys are given for cross- section details provided elsewhere in the plans. Exterior Elevations. In addition to the front exterior, your blueprint set may include drawings of the rear and sides of your house. These drawings give notes on exterior materials and finishes. Particular attention is given to cornice detail, brick and stone accents or other finish items that make your home unique. Front Perspective. The artist's sketch of the exterior of the house gives you an idea of how the house will look when built and landscaped. Foundation Plans. This sheet shows the foundation layout including concrete walls, footings, pads, posts, beams, bearing walls, and foundation notes. If the home features a basement, the first floor framing details may also be included on this plan. If your plan features slab construction rather than a basement, the plan shows footings and details for a monolithic slab. This page, or another in the set, may include a sample plot plan for locating your house on a building site. Additional sheets focus on foundation cross- sections and other details. House and Detailed Cross- Sections. Large- scale views show sections or cutaways of the foundation, interior walls, exterior walls, floors, stairways, and roof details. Additional cross- sections may show important changes in floor, ceiling, or roof heights, or the relationship of one level to another. These sections show exactly how the various parts of the house fit together and are extremely valuable during construction. Additional sheets may include enlarged wall, floor, and roof construction details. Floor Structural Supports. Floor framing details come with plans that have basement and/or crawlspace foundations. Each includes spacing, direction, span, and specifications for floor joists. Beam and window headers, along with necessary details for framing connections, stairways, or dormers are also included. |
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