https://www.proz.com/kudoz/spanish-to-english/law-taxation-customs/6810272-sentencia-tributaria-administrativa.html

Glossary entry

Spanish term or phrase:

sentencia tributaria administrativa

English translation:

Tax Administration ruling/decision

Added to glossary by Manuel Aburto
Apr 30, 2020 03:33
4 yrs ago
32 viewers *
Spanish term

sentencia tributaria administrativa

Spanish to English Law/Patents Law: Taxation & Customs Tax decisions/ruling
Hola,

Nuevamente yo con mis consultas.

El documento que estoy traduciendo está relacionado con un conjunto de "Sentencias Tributarias Administrativas"

Resolución administrativa No.###### [hora - fecha]
“Considerando VI. Que en relación a los ajustes formulados por la Dirección General de Ingresos (DGI) al Impuesto al Valor Agregado (IVA) período fiscal 2005-2006 por la suma de C$10,897.38 (diez mil ochocientos noventa y siete Córdobas con 38/100) más su multa Administrativa por Contravención Tributaria por la suma de C$2,724.35 (dos mil setecientos veinticuatro Córdobas con 35/100) y el Ajuste a las Retenciones en la Fuente (IR) período fiscal 2005/2006 por la suma de C$4,173.23...

ACREDITACION/DEVOLUCION

Resolución administrativa No.###### [hora - fecha]

ACTIVOS FIJOS

Resolución administrativa No.###### [hora - fecha]

ACTIVIDADES REMUNERADAS

Resolución administrativa No.###### [hora - fecha]

ACTOS CONSENTIDOS
Resolución administrativa No.###### [hora - fecha]

ACTOS NO IMPUGNADOS
Resolución administrativa No.###### [hora - fecha]

En internet logré encontrar un documento titulado:
LAW ON TAX ADMINISTRATION – VIETNAM July 2019

Chapter XI
Enforcement of Tax Administrative Decisions

Mi consulta es: Está bien si traduzco "sentencias" como "decisions" en este caso.

Una vez más, agradezco todos sus aportes.

Proposed translations

+6
27 mins
Selected

Tax Administration ruling/decision

The Tax Administration can grant advance rulings on taxation matters that concern your company. An advance ruling specifies our tax assessment procedures ...

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Note added at 29 mins (2020-04-30 04:02:12 GMT)
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"ruling" synonymous with "decision"

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Note added at 30 mins (2020-04-30 04:03:58 GMT)
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In subsequent administrative proceedings, the taxpayer may claim to have relied on an ambiguous tax provision and the tax administration may ...
Peer comment(s):

agree Michael Grabczan-Grabowski : Yes, that would work 100%.
2 mins
ty Michael
agree Lydia De Jorge
1 hr
ty Lydia
agree Marouchka Heijnen
2 hrs
ty Marouchka
agree EirTranslations
4 hrs
ty EirT
agree Adrian MM. : Yes, a non-judicial but internal Revenue (UK) Commissioners' or Tribunal adjudication.
5 hrs
ty Adrian
agree AllegroTrans
6 hrs
ty AT
Something went wrong...
4 KudoZ points awarded for this answer.
25 mins

administrative tax rulings

I see that in various official sources, "sentencia administrativa" is translated as "administrative judgement"; however, I think "administrative ruling" sounds better.

Another option would be "administrative tax judgements."

A "sentencia" is also a decision, but it is reached by a judge, which would, therefore, be considered a "judgement" or "ruling" in English.

On the other hand, I usually translate "resolución" as "decision". So, in your text, I would translate "resolución administrativa no." as "administrative decision no."

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Note added at 27 mins (2020-04-30 04:00:49 GMT)
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Sorry, I meant to make my suggestion singular, i.e. "sentencia tributaria administrativa" = "administrative tax ruling"
Something went wrong...

Reference comments

32 mins
Reference:

Refs.

Beat me to it as I was preparing an answer, so I will include what I found as a reference as there are viable options already.

Tax Administrative Rulings / Decisions can work



Translation of the Law of criminal procedure for Cuba and ...ufdc.ufl.edu › ...
I.-Jurisdiction of judges and courts in criminal matters - . ... The court deciding the question of jurisdiction may tax the payment of the costs occasioned by the plea of ... Sentencias (decisions), when they definitely decide the criminal question.

Fundamentos de derecho comunitario y comparado ... - Corecore.ac.uk › download › pdfPDF
by JM Girón - ‎Cited by 3 - ‎Related articles
Nov 2, 2004 - on the subject-matter of complementary social security. §4. The ... reino Unido, este sitio permite acceder a las sentencias (decisions) de ... de impuestos [Taxes management Act]» de 1970, sección 56; y en el «reglamento ...

Spanish and English Legal Dictionary | Offer And Acceptance ...www.scribd.com › doc › Spanish-and-English-Legal-Di...
Dec 21, 2013 - be governed by the pre-nuptial agreement, and any matter not ... The seller has to bear the risks and costs, including duties, taxes and other charges ... Sentencias (decisions), when they definitely decide the criminal question.
Peer comments on this reference comment:

agree EirTranslations
4 hrs
Thank you.
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