Conceptos que deben tomarse en consideración para la declaración y pago del Impuesto Sobre la Renta. Memorando Nº 04-00-140 del 16 de marzo de 2009

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DERECHO TRIBUTARIO

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



El artículo 31 de la Ley de Impuesto Sobre la Renta, puede

ser interpretado conforme a los postulados constituciona-

les, estimando que el enriquecimiento neto sólo abarca las



el parágrafo segundo del artículo 133 de la Ley Orgánica del

Trabajo, con ocasión de la prestación de servicios persona-

les bajo relación de dependencia, excluyendo entonces de



en forma accidental.





















       



1



    



relación de dependencia.





en el salario integral 

      

         

  

      





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















ocasión de un recurso de nulidad por inconstitucionalidad interpuesto

        

         







cal, contiene una nueva interpretación con carácter vinculante del artículo





    



.





          

  

     

  





      

       



           

         

   

  



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Conceptos que deben tomarse en consideración para la declaración y pago del Impuesto Sobre la Renta. Memorando Nº 04-00-140 del 16 de marzo de 2009

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