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The purpose of the study is to determine the effectiveness of the application and registration of the value added tax (VAT) in the hotel services sector, according to the Tax Concertation Law (LCT N° 822). From there arises the interest to know which is the procedure and registration of VAT, the effects that these reforms produce in the law and the category assigned to the General Directorate of Revenue in which the Hotels of Juigalpa are found? The Hotel Companies that are under this condition of subject and agent of VAT withholding, are committed to perfect their way of records and internal controls, which allow them to fulfill all their obligations, including the payment of this tax and also to avoid the sanctions derived from the noncompliance of the dispositions established in the present Law.
About the author
Alvaro Jose Guevara Ruiz MSc. in Accounting with Emphasis in Auditing, Lic. in Public Accounting and Finance, with a Postgraduate Degree in Pedagogical Training for Teaching in Higher Education and Professor of the Department of Economics and Administrative Sciences of the Regional Multidisciplinary Faculty of Chontales, UNAN Managua.
