BEGIN:VCALENDAR PRODID:-//Microsoft Corporation//Outlook 16.0 MIMEDIR//EN VERSION:2.0 METHOD:PUBLISH X-CALSTART:20220228T000000 X-CALEND:20230101T000000 X-WR-RELCALID:{0000002E-7F43-D46A-3414-DF5BCA0CB2CF} X-WR-CALNAME:Corporate Obligations Guide - Nicaragua 2022 BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T151200Z DESCRIPTION:Corporate administration is entrusted to a Board of Directors\, appointed by the General Meeting or as provided by the corporate charter. The election of the directors will be made from among the same shareholde rs\, for a fixed and determined time\, not exceeding ten years\, without p rejudice to the revocation of the mandate\, provided that this agreement i s taken at the General Meeting.\n\n \n\nAt BLP we have a team that can ass ist you with the process. \n\nFor more information contact us at info@blpl egal.com or through WhatsApp\, Telegram or Signal at +506 6280 2269.\n\n \ n\n DTEND;VALUE=DATE:20230101 DTSTAMP:20220201T182903Z DTSTART;VALUE=DATE:20221231 LAST-MODIFIED:20220131T151401Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=es:Recurrent: Renewal of the Board of Directors (Corporate Governance) TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E00800000000EF677DE5B416D801000000000000000 010000000D2C95D71283AA04B8E60E38262BBE255 X-ALT-DESC;FMTTYPE=text/html:\n

Corporate administration is entrust ed to a Board of Directors\, appointed by the General Meeting or as provid ed by the corporate charter. The election of the directors will be made fr om among the same shareholders\, for a fixed and determined time\, not exc eeding ten years\, without prejudice to the revocation of the mandate\, pr ovided that this agreement is taken at the General Meeting.

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At BLP we have a team that can assist you with the proce ss.

For more inf ormation contact us at info@blplegal.com or through WhatsApp\, Tele gram or Signal at +506 6280 2269.

 \;< /o:p>

X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T151107Z DESCRIPTION:Mercantile companies must register their updated information wi th the competent Mercantile Registry. The Basic Information that each enti ty must update refers to changes in the shareholding composition\, directo rs or administrators\, registered office location\, information on the sha reholders\, and information on the legal representative of the entity.\n\n \n\nAt BLP we have a team that can assist you with the process. \n\nFor m ore information contact us at info@blplegal.com or through WhatsApp\, Tele gram or Signal at +506 6280 2269.\n\n \n\n DTEND;VALUE=DATE:20230101 DTSTAMP:20220201T182903Z DTSTART;VALUE=DATE:20221231 LAST-MODIFIED:20220131T151331Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=es:Recurrent: Update of Basic information (Corporate Gover nance) TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E00800000000B24798C5B416D801000000000000000 0100000005C3772DF03D54C4DB2A490D328EB30C4 X-ALT-DESC;FMTTYPE=text/html:\n\n\n\n

Taxpayers whose cost of sales is de termined by inventory difference are required to conduct a survey at the e nd of the authorized taxable fiscal period.

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At BLP we have a team tha t can assist you with the process.

For more information contact us at info@blplegal.com or through WhatsApp\, Telegram or Signal at +506 6280 2269.

< span lang="EN-US"> \;

X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T150010Z DESCRIPTION:Commercial companies must declare and/or update the information related to the Final Beneficiary. Under the instructions established in t he "Rules of Operation of the Register of the Final Beneficiary of Commerc ial Companies" the update of the information can be:\n\n* Ordinary: Every 12 months\, stating whether or not there are changes or modifications.\n* Extraordinary: When any change occurs that affects the identification of t he Final Beneficiaries\; The commercial company has 30 days to carry out t he update while companies domiciled abroad have 60 days.\n\n \n\nRegarding the Declaration of the Final Beneficiary\, the competent authority has es tablished cycles to start declaring the information. Currently\, the activ e cycle is for commercial companies whose company name begins with Letter I to Z in the period from 10/19/2021 to 04/18/2022.\n\n \n\nAt BLP we have a team that can assist you with the process. \n\nFor more information con tact us at info@blplegal.com or through WhatsApp\, Telegram or Signal at + 506 6280 2269.\n\n \n\n DTEND;VALUE=DATE:20220419 DTSTAMP:20220201T182903Z DTSTART;VALUE=DATE:20220418 LAST-MODIFIED:20220131T150210Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=es:Final Beneficiary Declaration of companies in 2nd Cycle (Compliance) TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E008000000004E191A3EB316D801000000000000000 0100000007CB7B65ECDA03C4D911443050C8B0CB7 X-ALT-DESC;FMTTYPE=text/html:\n
< p class="MsoNormal" style="text-align:justify">Commerci al companies must declare and/or update the information related to the Fin al Beneficiary. Under the instructions established in the "\;Rules of Operation of the Register of the Final Beneficiary of Commercial Companies "\; the update of the information can be:

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Regarding the Declaration of the Final Beneficiary\, the competent authority has established cycles to star t declaring the information. Currently\, the active cycle is for commercia l companies whose company name begins with Letter I to Z in the period fro m 10/19/2021 to 04/18/2022.

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At BLP we have a team that can assist you with the process.

For more information contact us at info@blplegal.com or through WhatsApp\, Telegram or Signal at +506 6280 2269.

 \;

X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T145854Z DESCRIPTION:Corporations must hold an Ordinary Assembly per year according to the Commercial Code (Art. 251 CC).\n\nIt is customary to take advantage of this ordinary meeting to present and approve the management reports of the company’s administrative bodies.\n\nSince the General Meeting must also approve the balance of the company (Art. 257 CC)\, it is usual to do so in the same Ordinary Assembly and within the first months of the year ( after the fiscal closing) and to present at the same time the Declaration of the Annual Tax (IR) based on approved accounts.\n\n \n\nAt BLP we have a team that can assist you with the process. \n\nFor more information cont act us at info@blplegal.com or through WhatsApp\, Telegram or Signal at +5 06 6280 2269.\n\n \n\n DTEND;VALUE=DATE:20220401 DTSTAMP:20220201T182903Z DTSTART;VALUE=DATE:20220331 LAST-MODIFIED:20220201T172004Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=es:Ordinary Shareholders Assembly (Corporate Governance) TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E00800000000C66CFC10B316D801000000000000000 010000000411AFA650C676242A813729C1C47E43B X-ALT-DESC;FMTTYPE=text/html:\n\n\n\n\n\n\n
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\nCorporations must hold an Ordinary Assembly per year according to the Commercial Code (Art. 251 CC).

\n

\nIt is customary to take advantage of this ordinary meeting to present and approve the management reports of the company’s administrat ive bodies.

\n

\nSince the General Meeting must also appro ve the balance of the company (Art. 257 CC)\, it is usual to do so in the same Ordinary Assembly and within the first months of the year (after the fiscal closing) and to present at the same\n time the Declaration of the A nnual Tax (IR) based on approved accounts.

\n

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At BLP we have a team that can assist you with the process.\n< /p>\n

For more information contact us at\ninfo@blplegal.com or through WhatsApp\, Telegram or Signal at +506 6280 2269.

\n

& nbsp\;

\n
\n\n\n X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T145752Z DESCRIPTION:Annual tax levied on real estate located in the territorial dis trict of each municipality of the Republic of Nicaragua.\n\n \n\n* Period: First calendar quarter for the first 50% (no later than March 31)\, and s econd quarter for the second 50% (no later than June 30).\n* Base: 1% of 8 0% of the value of the municipal cadastral appraisal\n* Form of Payment:\n \n* 50% during the first calendar quarter (no later than March 31)\n* 50% no later than June 30.\n* Discount: A 10% discount is applied to the cance llation of 100% in the first quarter.\n\n \n\nAt BLP we have a team that c an assist you with the process. \n\nFor more information contact us at inf o@blplegal.com or through WhatsApp\, Telegram or Signal at +506 6280 2269. \n\n \n\n DTEND;VALUE=DATE:20220401 DTSTAMP:20220201T182903Z DTSTART;VALUE=DATE:20220331 LAST-MODIFIED:20220131T145953Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=es:Tax on Real Estate (Municipal) TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E0080000000078B9F4EBB216D801000000000000000 010000000F53B2F0A1274C040B8F783526A7090F4 X-ALT-DESC;FMTTYPE=text/html:\n

Annual tax levied on real estate located in the terri torial district of each municipality of the Republic of Nicaragua.

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  • Period: First calendar quarter for the first 50% (no later than M arch 31)\, and second quarter for the second 50% (no later than June 30).< o:p>
  • Base: 1% of 80% of the value of the municip al cadastral appraisal
  • Form of Payment:
  • 50% during the first c alendar quarter (no later than March 31)
  • 50% no later than June 30.
  • Discount: A 10% discount is applied to the cancellation of 100% in the first quarter.< o:p>
  • &n bsp\;

    At BLP we have a team that can assist you with the process.

    For more informatio n contact us at info@blplegal.com or through WhatsApp\, Telegram or Signal at +506 6280 2269.< /span>

     \;

    X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T145635Z DESCRIPTION:All taxpayers registered in the general regime in the country\, whether active or inactive\, or legal entities that do not have operation s\, must declare and pay the annual income tax.\n\n* Last day to declare a nd pay: the last day of February .\n* Amount to pay: 30% of the net income or percentage of the Definitive Minimum Payment (1%\, 2%\, or 3%) of the gross taxable income.\n\n \n\nAt BLP we have a team that can assist you wi th the process. \n\nFor more information contact us at info@blplegal.com o r through WhatsApp\, Telegram or Signal at +506 6280 2269.\n\n \n\n DTEND;VALUE=DATE:20220301 DTSTAMP:20220201T182903Z DTSTART;VALUE=DATE:20220228 LAST-MODIFIED:20220201T171648Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=es:Declaration and payment of annual Income Tax (IR) TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E00800000000EADEE7BDB216D801000000000000000 010000000AD2D670FBE5C3246BEEB2E6EF0CC2486 X-ALT-DESC;FMTTYPE=text/html:\n\n\n\n\n< /head>\n\n
    \n

    \nAll taxpayers regist ered in the general regime in the country\, whether active or inactive\, o r legal entities that do not have operations\, must declare and pay the an nual income tax.

    \n
      \n
    • \nLast day to declare and pay: \;the \;last\n day of February< /span> \; .
    • \nAmount to pay: 30% of the net inco me or percentage of the Definitive Minimum Payment (1%\, 2%\, or 3%) of th e gross taxable income.
    \n

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    \n

    At BLP we have a team that can assist you with the process.\n

    \n

    Fo r more information contact us at\ninfo@blplegal.com or through What sApp\, Telegram or Signal at +506 6280 2269.

    \n

     \;

    \n
    \n\n\n X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT END:VCALENDAR