INSTITUTONACIONALDEUSULUTÁN
NOMBRE DEL MÓDULO Aplicación a la Legislación Legislación Mercantil, Mercantil, Laboral Laboral y Aduanera Aduanera a las “ Aplicación Operaciones Empresariales”
DOCENTE Iliana Verónica Ortiz de Aparicio
PROYECTO Legislación Mercantil (Personas (Personas Jurídicas)
INTEGRANTES : Jimmy Alexis Gonzales Rodríguez
N°10
Diana Dolores Guerrero Guerrero
N°12
Leslie Yaceli Guevara Bran
N°13
Miguel Ángel Martínez Rodríguez
N°17
Geovanny Antonio Rivera Ramos
N°22
Felicita Del Carmen Rosales Alvayero
N°24
OPCION: 3° Administrativo Administrativo Contable “D” MATERIA: Modulo AÑO: 2017
1
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ÍNDICE Caratula
1
Índice
2
Descriptor del Módulo
3-7
Introducción
8
Justificación
9
Objetivo generales y específicos
10
Metas y valores
11
Marco teórico
12-15
Marco legal
16-31
Perfil de la empresa
32-33
Perfil del representante
34-36
Conclusiones
37
Recomendaciones
38
Bibliografía
39
Anexos
40-42
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Descriptor del módulo de tercer año Módulo 3.2 ““Aplicación de legislación mercantil, laboral y aduanera a las operaciones empresariales”
Campo: Opción: Competencia:
Aspectos generales Comercial. Administrativo Contable. Conoce y aplica las normas establecidas en la legislación mercantil, laboral y aduanera concerniente a la operatividad empresarial. Aplicación de legislación mercantil, laboral y aduanera a las operaciones empresariales. Cuatro semanas (120)
Título del módulo: Duración prevista: Objetivó del módulo: Desarrollar las competencias que permitan dar cumplimiento a los requerimientos establecidos en la normativa mercantil, laboral y aduanera concerniente a la operatividad empresarial mediante su aplicación. Situación problemática: El incumplimiento a las leyes que regulan el actuar mercantil, laboral y aduanero para las empresas, se debe al desconocimiento y falta de criterio técnico contenido en la legislación respectiva así como también a la falta de ética por parte de los empresarios y profesionales encargados de velar su cumplimento, lo que conlleva a la imposición de sanciones, calificaciones, observaciones y multas innecesarias; además de contribuir de manera negativa al crecimiento de las empresas que desean expandir sus operaciones fuera de la región Criterios de evaluación: Realiza trámite de inscripción y renovación de matrículas de empresa en el período requerido por la ley. Realiza trámite de depósito de estados financieros e informe del auditor tal con los requerimientos exigidos por la ley. trámite de inscripción de la empresa en el Ministerio de Trabajo, con Realiza trámite forme a la normativa respectiva y en el tiempo especificado. Realiza trámite de presentación de contratos de trabajo, cumpliendo con la normativa respectiva. Tramita autorización del reglamento interno de trabajo, según normativa contenida en la legislación laboral. Realiza el registro de importador de la la empresa de manera correcta. materia prima a importar importar requiere permisos o autorizaciones de Investiga si la materia organismos de control previo. Realiza el trámite de importación de un producto para la empresa, de manera correcta, evitando retardos adicionales o tiempos de entrega tardíos.
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DESARROLLO TECNICO
DESARROLLO EMPRENDEDOR
Realiza trámite de Inscripción y renovación de matrículas de empresa
Contribuye a la continuidad del negocio de manera eficiente.
Realiza trámite de depósito de estados financieros e informe del auditor.
Cumple con las obligaciones en el tiempo justo y evita incumplimientos.
DESARROLLO HUMANO Y SOCIAL Realiza las actividades laborales en el tiempo previsto
Entrega los informes en el tiempo estipulado.
DESARROLLO ACADEMICO APLICADO Formula balance inicial de apertura o de cierre del ejercicio para renovación. Realiza cálculo y pago derechos de registro. Solicita constancia de registro de información estadística extendida por la Dirección General de Estadísticas y Censos. Presenta solicitud de renovación de matrícula con todos sus anexos. Formula balance inicial de apertura o de cierre del ejercicio. Formula estado de cambios en el patrimonio. Compila dictamen del auditor externo y sus respectivos anexos (en hojas sueltas sin
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Realiza trámite de Inscripción de la empresa en el Ministerio de Trabajo
Realiza trámite de Inscripción de la empresa en el Ministerio de Trabajo
Maneja la información de la empresa de forma ordenada y confidencial..
Realiza trámite de presentación de contratos de trabajo.
Desarrolla una actitud positiva hacia el trabajo.
Realiza sus labores diarias de forma diligente
Tramita autorización del reglamento interno de trabajo.
Participa en el proceso de regulación y autorregulación de la empresa.
Realiza trámites de la empresa de forma diligente
punto de acta de junta general de socios o accionistas en que conste la aprobación de los estados financieros, autenticada ante notario. Realiza cálculo y pago derechos de registro Formula balance inicial. Compila matrícula de empresa, copia de tarjeta de NIT, NRC, DUI o pasaporte del representante legal. Presenta solicitud completa firmada y sellada. Compila contratos de trabajo en original. Formula nota de remisión de los contratos. Compila matrícula de empresa y DUI o pasaporte del representante legal. Diseña y
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Realiza el registro de importador de la empresa.
Verifica si existe la necesidad de permisos de organismos de control previo.
Realiza el trámite
Contribuye al logro de objetivos para los cuales se creó la empresa.
Es eficiente en la ejecución de las actividades relacionadas a su puesto de trabajo.
Contribuye a
Realiza el procedimiento correcto para evitar retrasos en la actividad económica de la empresa.
Realiza todas las actividades necesarias para cumplir con los requisitos de ley en el proceso de importación.
Realiza trámites
empresa Presenta solicitud de aprobación del reglamento interno de trabajo.
Realiza el trámite de importador. Recolecta el complemento de registros (formularios). Investiga sobre obligaciones formales y sustantivas del proceso de importación.
Verifica los tipos de productos a importar. Presenta los permisos u autorizaciones de organismos de controles previos.
Transmite
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productivo.
aduana habilitada para tal efecto. Paga los derechos e impuestos. Presenta dos ejemplares de la declaración de mercancías firmadas y selladas por el apoderado especial aduanero o agente aduanero, adjuntando en original la documentación requerida, entre ellas licencias, permisos, certificados u otros documentos referidos al cumplimiento de las restricciones y regulaciones no arancelarias a que estén sujetas las mercancías. Presenta además autorizaciones o garantías
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Introducción En el presente trabajo se detallara la la aplicación aplicación de la legislación mercantil, las operaciones y actividades empresariales a las cuales se dedican las personas jurídicas apoyándonos en el marco legal que determina el procedimiento a seguir desde la fundación de la entidad el empresarial que se dedica al rubro mercantil.
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J us tifi tif i c ación aci ón Se ha realizado este proyecto, para ejemplificar por medio de un caso hipotético, como lo es la creación y registro de una entidad mercantil de naturaleza jurídica, los pasos a seguir de acuerdo a la constitución de la república de El Salvador. El uso de los formularios pertenecientes a las municipalidades y el ministerio de hacienda.
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Objetivos Objetivos g enera eneralles
Conocer lo que distingue distingue a, las diferentes tipos de empresa, ya sean jurídica o natural, según sea su naturaleza. Conocer la importancia y función de las empresas mercantil tantos de personas jurídicas como de personas naturales y conocer las leyes y estatutos que rigen las empresas mercantiles.
Objetivos específicos
Determinar las bases fundamentales para la preparación y elaboración correcta de las accesorias legales.
Identificar, conocer y reconocer los deberes legales que se le atribuyen a la persona jurídica que se dedica a actividades mercantiles.
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Metas
Pretendemos que nuestro despacho contable sea eficiente eficiente para la sociedad para acceder a los requisitos que se otorga en el marco legal.
Ser un despacho contable eficiente y capaz de brindar la asesoría necesaria a los socios.
Valores
Ética
Honradez
Eficacias
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MA R C O
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LEGISLACIÓN MERCANTIL
Persona Jurídica (o persona moral): es una organización con derechos y obligaciones que existe, pero no como institución institución y que es creada por una o más personas físicas para cumplir un objetivo social que puede ser con o sin ánimo de lucro. Es todo entre con capacidad para adquirir derechos y contraer obligaciones y que no sea una persona física. Así, junto a las personas jurídicas, que son entidades alas que el Derecho atribuye y reconoce una personalidad jurídica propia, y en consecuencia, capacidad para adquirir y poseer bienes de todas clases, para contraer obligaciones y ejercer acciones ante el juez.
NACIMIENTO DE LA PERSONA JURÍDICA Las personas jurídicas nacen como consecuencia de un acto jurídico (acto de constitución), según un sistema de mera existencia, o bien por el reconocimiento que de ellos hace una autoridad u órgano administrativo o por concesión. En
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RESPONSABILIDAD DE LA PERSONA JURÍDICA. Tradicionalmente se ha rechazado la posibilidad de que una persona jurídica tenga responsabilidad penal por un delito. El argumento es que el dolor o la culpa no pueden recaer en ella, si no en las personas físicas que están detrás de una persona jurídica y toman las decisiones. Según esta concepción doctrinal, la persona jurídica seria solo responsable civilmente, es decir, tendría que resarcir daños y perjuicios. Existen ordenamientos donde es posible sancionar penalmente a una persona jurídica por un delito. Si bien no pueden imponérsele todos los tipos de penas, existen algunas, como las pecuniarias o las inhabitaciones, que pueden ser adecuadas para los delitos económicos o tributarios.
EMPRESA MERCANTIL La empresa mercantil está constituida por un conjunto coordinado de trabajo, de elementos materiales y de valores incorpóreos, con objetivos de ofrecer al público, con propósito de lucro y manera sistemática, bienes o servicios. La empresa mercantil no pierde su carácter por la variación de sus elementos, ni
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CLASIFICACIÓN DE LAS EMPRESAS Según la actividad económica que desarrolla. 1-Del sector primario, es decir, que crea la utilidad utilidad de los bienes al obtener los recursos de la naturaleza (Agrícola, Ganaderas, Pesqueras, Mineras). 2- Del sector secundario, que centra su actividad productiva transformar transformar físicamente unos bienes en otros más útiles para su uso. 3- Del sector terciario (servicios). De asesoría. Según la forma jurídica, es decir, atendiendo a la titularidad de la empresa y la responsabilidad legal de sus propietarios.
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MA MA R C O
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CÓDIGO DE COMER COMER CIO DISPOSICI DISPOSICION ONES ES GENER ALES ART. 19.- las sociedades cooperativas existentes a la fecha de entrar en vigencia este código, así como las que en lo sucesivo se constituyan, para los cuales se requerirá, por lo menos, de un número de diez socios, funcionarán con sujeción a las normas que se expresan a continuación: (3) I- Las sociedades cooperativas se regirán por las disposiciones disposiciones que correspondan a la especie de sociedades que hayan adoptado en su constitución; y por el de la sociedad anónima relativa a balances, responsabilidad de los administradores y vigilancia del auditor salvo las modificaciones que se establecen
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A rt. 78 .- la administración de la sociedad está a cargo de uno o varios administradores, quienes pueden ser socios o personas extrañas.
A DMINI DMI NISS TR A C ION IO N ART. 83.- los administradores están obligados a dar a conocer a los socios, por lo menos anualmente, la situación financiera y contable de la sociedad, incluyendo el balance general correspondiente y el estado de pérdidas y ganancias.
S OC IE D A D DE D E R E S P ONS ON S A B IL IDA ID A D LIM L IMIT ITA A DA ART. 106.- al constituirse la sociedad, el capital social deberá estar íntegramente suscrito deberá exhibirse como mínimo el cinco por ciento del valor de cada
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VI- la facultad de los accionistas para suscribir cualesquiera aportaciones suplementarias o aumentos de capital. VII- la forma en que deban elegirse las personas que habrán de ejercer la administración y la auditoría, el tiempo que deban durar en sus funciones y la manera de proveer las vacantes. VIII- los plazos y forma de convocatoria y celebración de las juntas generales ordinarias; y los casos y el modo de convocar y celebrar las extraordinarias. IX- el nombre completo, profesión u oficio, domicilio y nacionalidad de las personas que ocuparán los cargos del órgano de administración. (20) la omisión de lo señalado en el presente artículo, produce nulidad de la escritura, a excepción
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Si la garantía consistiere en el depósito de acciones de la sociedad, éste se hará en un establecimiento bancario y, mientras dure tal depósito, las acciones serán intransmisibles.
ART. 264.-la junta general, al elegir al administrador o administradores de la sociedad, está obligada a designar al menos un administrador suplente, salvo que el pacto social requiera un número mayor para llenar las vacantes temporales o definitivas de cualquiera de los administradores propietarios, se llamará por parte del órgano de administración respectivo, al único suplente electo o a cualquiera de los suplentes que hayan sido electos por la junta general, sin importar el orden de su nombramiento o del director propietario a quien sustituirán en todo caso, deberá respetarse el derecho conferido en el artículo anterior, a la minoría de
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DISPOSICI DISPOSICION ONES ES GENER ALES ART. 411.- son obligaciones del comerciante individual y social: I- matricular su empresa mercantil y registrar sus respectivos locales, agencias o sucursales. II- llevar la contabilidad y la correspondencia en la forma prescrita por este código. III- depositar anualmente en el registro de comercio el balance general de su empresa, los estados de resultados y de cambio en el patrimonio correspondientes al mismo ejercicio del balance general, acompañados del dictamen del auditor y sus respectivos anexos; y cumplir con los demás requisitos de publicidad mercantil que la ley establece realizar su actividad dentro de los límites de la libre
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CONTABILIDAD ART. 435.- el comerciante está obligado a llevar contabilidad debidamenteorganizada de acuerdo con alguno de los sistemas generalmente aceptados en materiade contabilidad y aprobados por quienes ejercen la función
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Para todos los efectos tributarios se entenderá la representación debidamente acreditada cuando el representante legal o apoderado se hayan mostrado parte en el proceso específico en el que pretenden actuar y hayan presentado la escritura en la que conste el punto de acta de elección y la credencial inscrita, en el primer
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ART 91.- Están obligados a presentar las declaraciones tributarias dentro del plazo estipulado para tal efecto, los sujetos pasivos de los impuestos bajo la potestad de la Administración Tributaria, sea en calidad de contribuyentes o de responsables, aún cuando ella no dé lugar al pago del impuesto, de acuerdo a lo
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UTILIZACIÓN DE FORMULARIOS U OTROS MEDIOS TECNOLÓGICOS PARA DECLARAR. ART 92.- Las declaraciones tributarias se presentarán en los formularios que
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Asimismo, en el caso de las operaciones de exportación deberán emitir y entregar Factura, la cual en ningún caso podrá ser sustituida por los documentos equivalentes a que se refiere el inciso precedente.
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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The world’s largest digital library
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