Letter From Car Dealership

we must be very carefully with respect illustrators is to protect our images.
Now all we want to show our work on the network with the risk of copying and plagiarism.
To try to avoid it can do several things, from the most important thing is to record our images (costs the same, about 12 Euros, registering an image that a lot of them, that we can demonstrate that they are ours, even something as basic as put a watermark to hang. This last option is less secure, watermarks can be removed with photoshop and skill and may not use the picture but the idea.
Hanging up on the Internet should not use high resolutions and sizes big, just enough to make it look good on screen image. This would not be able to print our artwork. Anyway
no longer be trusted by anyone. As discussed there, the Index book publisher, who usually post on design and illustration and seems reliable, has published a book with pictures and interviews taken from their website illustration, using images without permission many illustrators, without even report it, inflicting therefore the copyright belongs to their authors.
This book has a wide circulation, so the editorial, if it is true what is said, will make money without paying those the book will be sold. And the problem is not just not pay as it must, but make use of illustrations are intended by the authors. More information
HERE

Free Porch Swing Set Blueprints

No. 5

magazine-book "Written Words" No. 5 will be presented on Saturday, May 3, 2008 at 17 hours in the lounge of the stand of Brazil in the International Fair Book Buenos Aires with the presence of writers Alejandro Maciel, Carolina and editor Vidalia Orlando Sanchez, Servilibro, Paraguay.
This issue 5 is dedicated the work of the Mexican Juan Rulfo narrator.
The publication can be purchased via the Internet by writing to:
http://tienda.escribirte.com.ar/
shipped around the world and the cost of each copy, good for collecting in libraries of institutes, colleges, universities in the region because it adds creative work of poets, storytellers, girls and critical work of leading / as scholars from Spain, Brazil, France, Canada, Argentina, Chile.


a. Maciel, 04/24/1908

Meloxicam And Excedrin

From the book "Manual Arts and legislation " published by the Union of Visual Artists Chapter 5, section II; VAT ON :

What is VAT?
The Value Added Tax is an indirect tax levied on consumption and gravel, in the manner and conditions provided in this Act, the supply of goods and services supplied by entrepreneurs and professionals, the acquisitions of goods and imports of goods.

When must VAT invoice?
In the artist's activity can occur bienesy supply of services, implying a differential tax treatment and, on the one hand, the provision of professional services is exempt from VAT, while the other, the delivery of work art is not exempt from VAT and therefore, the artist indeed, and art supplies must charge VAT on their invoices.

VAT What should I use when there is an obligation to pass on the tax?
VAT Act provides for taxation at a rate of 7% the supply of works of art made by the author or title.

What happens to the VAT that I stand on my artistic activity?
The artist has the right to deduct the VAT to be paid in the course of their activity, so that in the event of a tax bracket is greater than that which has been passed, the artist may request a refund of the difference .

When should I make the VAT?
As a general rule, in case you are required to file VAT return must be filed four quarterly reports by submitting a form, model 300, in the following periods: the first three quarters between 1 and Ios 2nd of April, July and October, respectively, and the fourth quarter from 1 to 30 of January the following year.

addition to the detailed requirements, the taxable persons must submit an annual summary statement of the year, in principle, using the model 390 and in the same place as and when due that last year's quarterly statement.

How do I calculate the amount to pay, return, or to compensate for VAT?
As a general rule, the final amount of the declarations is determined by deducting the VAT paid during the quarter under statement, the VAT that would be supported in the same period and the slope compensation in prior periods.

Should the VAT, are itemized on the bills?
The invoices to be issued shall contain, in addition to the description of the operation and the total consideration, the tax base, the VAT rate applied and the tax charged. If VAT was included in the price will show the rate of VAT or added the words "tax included." If the bill would involve the application of different VAT rates should differentiate the part of the transaction subject to each type.

When should request a VAT refund?
Unlike the VAT compensation to be held in each quarterly statement liquidated, the return may be requested only in the declaration of the fourth quarter.

If I have not passed or have any input VAT in a quarter must file the tax anyway?
Yes, VAT taxpayers must file a return for the tax even if during the calendar quarter in an award has not been any activity.

How Much Do I Dilute Green Soap By

VAT Invoicing. Rates

[Information prepared by APIV]

Register

First go to the local tax office as appropriate depending on where you live.

Sign me up for the census declaration. Model 036. Heading
usual for illustrators: 861 (painters, sculptors, potters and other artistic activities).

Then go to the local branch of the Social Security Treasury:

Fill the form of high self-employment (special). Must also submit original and photocopy of ID card and original and photocopy of Form 036 High sealed by the Treasury. For this procedure I
within 6 days of high finance (we have the same deadline to give low).

In the high social security there are two types:
- With IT : low entitled to temporary disability (in case of illness or accident), so this must be tick the box and pay extra. In total the minimum basis per month is 225 euros. This mode is worth if it is to be of high working several months (to qualify for sick leave) or if in future you requested maternity leave (the last time it was necessary to consult the listed 6 months S. IT social (although they skipped months) to collect maternity leave).
- Without IT : No low but you are entitled to pay a little less, about 20 or 30 euros less. Worthwhile if it is high only a month or two.

Regarding the contribution bases:
The amount payable is optional that is, the more you pay per month plus trades and therefore the time of retirement will be charged a higher pension. But usually we always choose the minimum contribution base.
No matter the day of the month you sign up, you always pay the entire month.

Unsubscribe

The same steps to register first and then to finance Social Security.

Billing Invoices issued will withholding income tax. Normally is 15% of the tax base, but for given high the first time is special reductions (ask at the counter). (7%)

Example:

Copyright illustration:

100 euros (tax base)
- 15 euros (Retention, 15% of the 100 euros)
= 85 euros (total receivables)

This retention, 15 euros will be paid by the client to the Treasury. This percentage is developed to pay taxes, so after making the annual declaration of income tax, as the resulting total is likely to you back a portion of this amount.

STATEMENTS

VAT
The illustration copyright are exempt from VAT, so if only things like this bill is not necessary to VAT return, but if some other bill concepts (design, layout ... etc) loading on 16% VAT, we will have to make quarterly VAT declaration (model 300) while we are ALWAYS discharge and annual return (form 390).
The text to be put in bills for customers not bring us problems is the following:

Exempt VAT according to the Intellectual Property Act No 22 11/11/1987 11/27/1987 BOE.

If you never VAT invoice no problem, but if in quarter tax bill for something, and so do the quarterly declaration of VAT, from that moment always claim the statement while you're high, because once these as respondent in your records you request it although VAT charged no more (in this case the return is filed but the box is filled only "inactive").
regard to the VAT exemption in the copyright sometimes you get problems in finance, if so we have a document that explains the Treasury and that you can send by fax.

If VAT invoice and the bill would:

100 euros (tax base)
- 15 euros (Retention, 15% of the 100 euros.)
+ 16 euros (16% VAT for 100 euros)
= 101 euros (total receivables, although the 16 euros you have to pay VAT to the Treasury on a quarterly basis)

QUARTERLY IRPF (Model 130)
only mandatory if 70% of billed revenues are not holding. Normally bill is usually 100% with retention so do not usually necessary to present it. ANNUAL

IRPF
is the statement of income is common.
can be hired and working as a salary while it is autonomous and is billed as a freelancer. Is compatible, but both should be included in annual income. In this case is quoted twice Social Security, a freelance paying the fee yourself and another as an employee (the company pays).