Evaluación Arbitraria de Impuestos para Evitar Evasión Fiscal

Explicación Simple

Si alguien quiere irse rápido de Pensilvania y no pagar sus impuestos, el gobierno puede calcular lo que debe sin esperar. Esto es para asegurarse de que la gente pague sus impuestos justo a tiempo.

Es como cuando un profesor se da cuenta de que un estudiante está a punto de salir de clase sin entregar su tarea. El profesor decide calificarla de inmediato para asegurarse de que no se escape sin cumplir con su deber.

Ejemplo Práctico

Imagina que Juan tiene un negocio de transporte en Pensilvania. Un día, decide cerrar su negocio y mudarse a otro estado sin pagar sus impuestos. El departamento de impuestos se da cuenta de su intención y calcula rápidamente lo que Juan debe antes de que se vaya.

Penalidades

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Texto Original del Estatuto (Inglés)

75 Pa.C.S. 1994 - Partial Repeal § 9611. Surety bond for payment of taxes. A motor carrier may give a surety company bond in an amount deemed necessary by the department to protect the revenues of the Commonwealth, payable to the Commonwealth of Pennsylvania and conditioned that the carrier will pay all taxes due and to become due under this chapter from the date of the bond to the date when either the carrier or the bonding company notifies the department that the bond has been canceled. The surety shall be a corporation authorized to write surety bonds in this Commonwealth. As long as the bond remains in force, the Board of Finance and Revenue may order refunds to the motor carrier in the amounts appearing to be due on applications duly filed by the motor carrier under section 9604 (relating to credit for motor fuel tax payment), without first auditing the records of the carrier. The bond shall cover taxes and interest due thereon even though the assessment is made after cancellation of the bond, but only for taxes due and payable while the bond was in force and penalties and interest on such taxes. 1994 Partial Repeal. Section 42(b) of Act 48 of 1994 provided that section 9611 is repealed insofar as it is inconsistent with the provisions of Act 48 for filing with the Board of Finance and Revenue of petitions for the refund of taxes and other moneys collected by the Department of Revenue. 75 Pa.C.S. 9612 - Arbitrary Assessment To Prevent Tax Avoidance If the department ascertains that a person designs quickly to depart from this Commonwealth, or to remove therefrom his property or any property used by him in operations subject to this chapter, or to discontinue business, or to do any other act tending to prejudice or render wholly or partly ineffectual proceedings