REPÚBLICA BOLIVARIANA BOLIVARIANA DE VENEZUELA UNIVERSIDAD VALLE DEL MOMBOY VICERRECTORADO ACADÉMICO
FACULTAD FACULTAD DE CIENCIAS ECONÓMICAS, ADMINISTRATIVAS Y GERENCIALES PROGRAMA DE EXTENSIÓN DE ESTUDIOS MODULARES LICENCIATURA EN CONTADURÍA PÚBLICA
ANÁLISIS DE LAS MODIFICACIONES TRIBUTARIAS TRIBUTARIAS EMANADAS POR EL PODER EJECUTIVO Y SU IMPACTO IMPACTO EN LA PYMES DEL MUNICIPIO SAN CRISTÓBAL, ESTADO ESTADO TÁCHIRA.
San Cris!"a#, S$%i$&"r$ '()*.
REPÚBLICA BOLIVARIANA BOLIVARIANA DE VENEZUELA UNIVERSIDAD VALLE DEL MOMBOY VICERRECTORADO ACADÉMICO
FACULTAD FACULTAD DE CIENCIAS ECONÓMICAS, ADMINISTRATIVAS Y GERENCIALES PROGRAMA DE EXTENSIÓN DE ESTUDIOS MODULARES LICENCIATURA EN CONTADURÍA PÚBLICA
ANÁLISIS DE LAS MODIFICACIONES TRIBUTARIAS TRIBUTARIAS EMANADAS POR EL PODER EJECUTIVO Y SU IMPACTO IMPACTO EN LA PYMES DEL MUNICIPIO SAN CRISTÓBAL, ESTADO ESTADO TÁCHIRA. Sistematia!i"# $e E%&e'ie#!ias $e (a P')!ti!a I#*esti+ati*a &a'a O&ta' a( G'a$, $e Li!e#!ia$,s e Li!e#!ia$,s e# C,#ta$-'.a P-/(i!a
Tutora: MSc. Lcda. Rojas Dugarte, María Gladis. Elaborado por: Colmenares B. B., Os Osmary K. K. V. !" !""#$% #$%#& Molina '., (illiam O. V. $)*++"$
San Cris!"a#, S$%i$&"r$ '()*. 2
GRUPO FOCAL DE DISCUSIÓN INVESTIGATIVA +GRUFODIN
COMISIÓN ACAD-MICA BONILLA 0ILMAR CACERES GEIDIMAR GARCIA YUDIT1 GOMEZ EDGARDO GOMEZ YENNY LOPEZ ANDREINA MORA DACTNY MORA MAURICIO PALACIOS LEDIS VAS2UEZ ANGELICA
COMISIÓN LOG/STICA COLMENARES OSMARY C1ACON YUNIOR PINZON NELLY MAYORCA 0OSMAN PRATO BRIGITTE SANC1EZ MARIA TARAZONA GERALDYN VILLALOBOS LILY ZABALA EVELIN
COMISIÓN ORGANIACIONAL
COMISIÓN PUBLICIDAD
CASTRO BEL3YS COLMENARES NANCY GUALDRON GLORIA LOPEZ CARMEN LOZADA CECIA MORA DEYSI PALACIOS BEL3YS 2UIROZ MARIA RO0AS YORLEY RUIZ LUDY VALERA ANLLI ANLL I
BUSTOS 0AC3SON CARDENAS LUIS MOLINA 4ILLIAM MU5OZ 4ENDY PEREZ ELIX PRATO MILEIDY RODRIGUEZ CAROLINA
COMISIÓN FINANCIERA GUERRERO EMILY GUITIERREZ YAC2UELIN MAR2UES YUSMARY
3
REPÚBLICA BOLIVARIANA DE VENEZUELA UNIVERSIDAD VALLE DEL MOMBOY VICERRECTORADO ACADÉMICO
FACULTAD DE CIENCIAS ECONÓMICAS, ADMINISTRATIVAS Y GERENCIALES PROGRAMA DE EXTENSIÓN DE ESTUDIOS MODULARES LICENCIATURA EN CONTADURÍA PÚBLICA
ANÁLISIS DE LAS MODIFICACIONES TRIBUTARIAS EMANADAS POR EL PODER EJECUTIVO Y SU IMPACTO EN LA PYMES DEL MUNICIPIO SAN CRISTÓBAL, ESTADO TÁCHIRA. RESUMEN. La &')!ti!a i#*esti+ati*a se 'ea(i" a t'a*6s $e (a !,m&i(a!i"#7 e( a#)(isis 8 (a i#*esti+a!i"#7 !-8a im&,'ta#!ia 'a$i!a e# e( a#)(isis !',#,("+i!, $e (as M,$i9i!a!i,#es T'i/-ta'ias Ema#a$as &,' e( P,$e' E:e!-ti*, 8 sIm&a!t, e# (a P8mes $e( M-#i!i&i, Sa# C'ist"/a(7 Esta$, T)!;i'a< La i#*esti+a!i"# se ((e*" a !a/, me$ia#te -#a e%&(,'a!i"# $,!-me#ta(7 e%&(i!ati*a 8 !,''e(ati*a7 (a !-a( ame'it, -#a 'e*isi"# (e+a( $e (a #,'mati*a *i+e#te7 i#$a+a!i"# $e $e9i#i!i,#es $e -ti(i$a$ t6!#i!a 8 &,ste'i,'me#te -# est-$i, ta#t, $e e9e!t,s !,m, $e !,''e(a!i"# $e (,s im&a!t,s e*a(-a$,s< I+-a(me#te se a#a(i" (a i#!i$e#!ia $e( E:e!-ti*, Na!i,#a( s,/'e (a &,(.ti!a 9is!a( $e a!-e'$, a (, ,/se'*a$, e# (as 'e9,'mas $e (as #,'mas t'i/-ta'ias !,m, (, s,# e( C"$i+, O'+)#i!, T'i/-ta'i, =COT>7 (a Le8 $e( Im&-est, a( Va(,' A+'e+a$, =LIVA> 8 (a Le8 $e Im&-est, s,/'e (a Re#ta =LISLR> $-'a#te (,s a?,s @ 8 @ e# (a Re&/(i!a B,(i*a'ia#a $e Ve#e-e(a< Pa(a/'as !(a*esF Re9,'mas T'i/-ta'ias7 P,$e' E:e!-ti*, Na!i,#a(7 PYMES<
4
INDICE GENERAL Índice general………………………………………………………………………….
V
Resumen………………………………………………………………………………… .
VI
In0$si1a2i!n a%#i2a3a Im&,'ta#!ia ;ist"'i!a<<<<<< Des!'i&!i"# $e (a tem)ti!a<<<< Ca'a!te'ia!i"# $e( es!e#a'i, Re9,'mas t'i/-ta'ias a!t-a(es Est'ate+ias Re!,me#$a$as Re!,me#$a!i,#es Ge#e'a(es
H @ H @
C4n$56a#i7a2i!n 3$ #a %r4%6$sa M6t,$, PEST<<<< O'ie#ta!i,#es met,$,("+i!as<<<< Va(,'a!i"# $e (a tem)ti!a P',&-esta est'at6+i!a<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<< I#!i$e#!ia &',9esi,#a(<<<< A(!a#!e i#*esti+ati*,<< S,(-!i"# a&,'ta$a<<<<<<
J J J K K H
Via"i#i3a3 Finan2i$ra P'e*isi"# $e *e#tas<< a!ti/i(i$a$<<<< P'es-&-est, i#a#!ie',<<< P'es-&-est, I#+'es,s 8 Gast,s
H J
Via"i#i3a3 C4&$r2ia# E#t,'#, +e#e'a(<< L,!a(ia!i"# e( e*e#t, U/i!a!i"# +e,+')9i!a e( e*e#t,< Ca&a!i$a$ $e a9,', Re!-'s,s ;-ma#,s< A#)(isis $e me'!a$, <
5
J J J J J J
E#t,'#, se!t,'ia( J@ E#t,'#, !,m&etiti*, J@ P(a# $e a!!i"#< J Reflexiones Finales…………………………………………………………………….. JK Conclusiones Socializadas……………………………..……………………………… K Referencias Bibliográficas…………………………………………………………… Anexos A#e%, A< K A#e%, B< H
INVESTIGACIÓN APLICADA UNA VS!N C"N#$%&"R'N$A ($ )A &")Í#CA FSCA) V$N$*")ANA + SU %&AC#" $N )AS R$F"R%AS #RBU#ARAS 6
K@
E# (a a!t-a(i$a$7 (,s &a.ses !,# e!,#,m.as eme'+e#tes7 se ;a!e im&e'i,s, e( est-$i, $e (a &,(.ti!a 9is!a( 8 (a ma#e'a !,m, (,s Esta$,s ma#e:a# (,s 'e!-'s,s $e (,s !,#!i-$a$a#,s se ;a *-e(t, -# tema $e $is!-si"# a t,$, #i*e( si# im&,'ta' (a !(ase s,!ia( , e( #i*e( i#te(e!t-a( $e (,s ;a/ita#tes $e (a :-'is$i!!i"# e# (a !-a( ;a+a# *i$a s,!ia( 8 e!,#"mi!a< Est, se $e/e 9-#$ame#ta(me#te a( e#te#$imie#t, &',+'esi*, $e (a $i#)mi!a -e e:e!-te (a !(ase &,(.ti!a7 8a -e este tie#e -# e9e!t, i#mi#e#te e# (as e!,#,m.as em&'esa'ia(es7 &e's,#a(es 8 9ami(ia'es $ $ (,s a$mi#ist'a$,s 8 a( e#te#$imie#t, &',+'esi*, $e (,s est)#$a'es !,# (,s !-a(es $e/e se' ((e*a$a a !a/, $i!;a (a/,' t'i/-ta'ia< A #i*e( m-#$ia(7 se &e'!i/e -e (,s &a.ses a$s!'it,s a (a O'+a#ia!i"# $e Na!i,#es U#i$as7 &'ese#ta# -#a 'ea(i$a$ e# !,m#7 (, -e ;a m,ti*a$, e( $esa'',((, &',+'ama s,!ia(es7 !,m, e:em&(, te#em,s e( &',+'amaF L,s O/:eti*,s $e Desa'',((, S,ste#i/(e a( a?, @Q e# $,#$e se ;a!e me#!i"# a me$i$as ,'ie#ta$as &a'a me:,'a' !,#ti#-ame#te (a !a(i$a$ $e *i$a7 !,# /ase a &'i#!i&i,s $e i+-a($a$ s,!ia(7 &',te!!i"# a( me$i, am/ie#te7 e#t'e ,t',sQ &a'a(e(ame#te e( O/:eti*, N F T'a/a:, De!e#te 8 C'e!imie#t, E!,#"mi!,7 se $esta!a $e/i$, a -e se 'e(a!i,#a !,# #-est'a &')!ti!a i#*esti+ati*a7 e# !-a#t, a( m,$, $e a&(i!a!i"# $e me:,'as !,#ti#-as &a'a +e#e'a'
!,#$i!i,#es
e!,#"mi!as
esta/(es
-e
&e'mita#
+e#e'a'
,&,'t-#i$a$es $e em&(e,7 &a'a e((, e( Esta$, $e/e !'ea' &,(.ti!as +-/e'#ame#ta(es s,ste#i/(es e# &', $e( !'e!imie#t, $e (as &e-e?as 8 me$ia#as em&'esas7 +a'a#tia#$, as. e( $esa'',((, e!,#"mi!, $e (a #a!i"#< Asimism,7 se &e'!i/e -e +(,/a(me#te -#, $e (,s 'et,s -e e#9'e#ta# $.a a $.a (as i#stit-!i,#es &/(i!as 8 s-s e#tes a$s!'it,s a( Esta$,7 es (a +esti"# $e (a +e'e#!ia $e t'i/-t,s7 (a !-a( $e/e *e'se t'a#s9,'ma$a e# &',&-estas 'ea(es 8 !,#!'etas -e me:,'e# e( /ie#esta' $e( se!t,' em&'esa'ia(7 !,# e( 9i# $e (,+'a' 'es-(ta$,s &,siti*,s e# (,s &(a,s &',8e!ta$,s 8 !,# (,s 'e!-'s,s $is&,#i/(es7 a&(i!a#$, as. -#a met,$,(,+.a
7
a$a&ta$a a (as /-e#as &')!ti!as $e +esti"# t'i/-ta'ia7 !,# !'ite'i,s $e e9i!ie#!ia 8 e9i!a!ia ,'ie#ta$,s a ;a!ia (a e9e!ti*i$a$< E# este ,'$e# $e i$eas7 #,s &',&,#em,s a 'ea(ia' (a $es!'i&!i"# $e (a i#*esti+a!i"# a&(i!a$a7 &a'a e((, se ;a!e #e!esa'i, 'ea(ia' -# a#)(isis !',#,("+i!, 9'e#te a (as (timas m,$i9i!a!i,#es t'i/-ta'ias ema#a$as &,' e( Esta$, $es$e s-s i#i!i,s ;asta (a a!t-a(i$a$7 e# !,#s,#a#!ia !,# e( $esa'',((, $e( Sistema T'i/-ta'i, Na!i,#a( se+# (,s &'e!e&t,s !,#te#i$,s e# (,s a't.!-(,s K 8 H $e (a C,#stit-!i"# B,(i*a'ia#a $e Ve#e-e(a< Asimism,7 !a/e $esta!a' -e (a !'ea!i"# $e( Se'*i!i, Na!i,#a( I#te+'a$, $e A$mi#ist'a!i"# A$-a#e'a 8 T'i/-ta'ia =SENIAT>7 9-e !'ea$, e( $e a+,st, $e 7 se+# Ga!eta O9i!ia( N, J
e# e( a?, Q
8
se+-#$,7 (a im&(a#ta!i"# $e( Im&-est, a( Va(,' A+'e+a$, =IVA> e# e( a?, Q te'!e',7 (a !'ea!i"# $e( Se'*i!i, Na!i,#a( I#te+'a$, $e A$mi#ist'a!i"# T'i/-ta'ia =SENIAT> e# e( a?, 7 !-a't,7 (a Re9,'ma $e (a Le8 $e( Im&-est, S,/'e (a Re#ta =ISLR> $e( a?, Q -i#t,7 (a a!ti*a!i"# $e( $e#,mi#a$, P(a# E*asi"# Ce', a &a'ti' $e( a?, @Q se%t,7 se !'ea (a m,$a(i$a$ $e !,#t'i/-!i"# (a !-a( 9-#+e !,m, -#a #-e*a es&e!ie t'i/-ta'ia -e se i#sta-'a e# e( &a.s7 8a -e (e &e'mite a( em&'esa'i, 'ea(ia' e%a!!i,#es t'i/-ta'ias a 9a*,'7 +'a!ias a (, &'e*ist, e# (a Le8 O'+)#i!a $e Cie#!ias Te!#,(,+.a e I##,*a!i"# =LOCTI> a &a'ti' $e( @JQ *em,s -e est,s s,# e:em&(,s 'esa(ta#tes $e (,s &'i#!i&a(es !am/i,s -e ;a at'a*esa$, ta#t, e( se!t,' &/(i!, !,m, e( &'i*a$, e# Ve#e-e(a< M)s 'e!ie#teme#te7 e( $e #,*iem/'e $e( a?, @ e( Esta$, a t'a*6s $e( sistema t'i/-ta'i, *e#e,(a#, e9e!ta -#a 'e,'+a#ia!i"# $e s,'$e#amie#t, :-'.$i!, e# e( )m/it, t'i/-ta'i,7 es&e!.9i!ame#te 'ea(ia',# #-e*as m,$i9i!a!i,#esF a( C"$i+, O'+)#i!, T'i/-ta'i, =COT>Q a (a 'e9,'ma $e (a Le8 $e( Im&-est, a( Va(,' A+'e+a$, =IVA>Q 8 a (a 'e9,'ma $e (a Le8 $e Im&-est, S,/'e (a Re#ta =ISLR>7 $i!;as m,$i9i!a!i,#es t'i/-ta'ias #, a(te'a',# (,s &a')met',s $e +esti"# e9e!ti*a7 -e est) i#te+'a$a &,' (a !(asi9i!a!i"# t'i&a'tita $e (a $,!t'i#a t'i/-ta'iaF im&-est,s7 tasas 8 !,#t'i/-!i,#esQ si#, i#!(-8, #-e*,s a+e#tes t'i/-ta'i,s !,# (a 9i#a(i$a$ $e 'ea(ia' !am/i,s e# (as *a'ia!i,#es $e (as a(.!-,tas esta/(e!i$as e# (as 'es&e!ti*as (e8es t'i/-ta'ias &'e*iame#te se?a(a$as< A$i!i,#a(me#te7 (a m,$i9i!a!i"# a( C"$i+, O'+)#i!, T'i/-ta'i, =COT>7 est) i#te+'a$a &,' (a a$i!i"# $e $,s =@> i(.!it,s t'i/-ta'i,s7 (,s !-a(es s,#F (a i#s,(*e#!ia 9'a-$-(e#ta !,# 9i#es t'i/-ta'i,s 8 (a i#sti+a!i"# &/(i!a a( i#!-m&(imie#t, $e (a #,'mati*a t'i/-ta'ia< E# (, -e 'es&e!ta a (a Le8 $e Im&-est, S,/'e (a Re#ta =ISLR>7 se e(imi#" e( a:-ste &,' i#9(a!i"#7 -e a&(i!a s,(ame#te a (a /a#!a &/(i!a7 &'i*a$a7 se+-',s 8 'ease+-',s< E# !-a#t, a( Im&-est, a( Va(,' A+'e+a$, =IVA> e( a-me#t, $e este t'i/-t, s,(, 9
!,''es&,#$e a( !,#s-m, s-#t-a'i,7 es $e!i'7 a( Im&-est, $e Bie#es $e L-:,7 e( !-a( a-me#t, $e -# $ie &,' !ie#t, => a -# -i#!e &,' !ie#t, =J>7 8 e( Im&-est, a( Va(,' A+'e+a$, +e#e'a( !,#ti#-, /a:, e( mism, &,'!e#ta:e $e a(.!-,ta7 !,# -# $,!e &,' !ie#t, =@>7 e( !-a( se a&(i!a a (a !,m&'a $e (,s &',$-!t,s 8, se'*i!i,s $e -s, !,m# 'ea(ia$,s &,' (,s !i-$a$a#,s< Si# em/a'+,7 e( !am/i, m)s 'esa(ta#te esti&-(a$, e# e( #-e*, C"$i+, O'+)#i!, T'i/-ta'i, =COT> se+# (a Ga!eta O9i!ia( N K<J@ E%t'a,'$i#a'ia7 &-/(i!a$a e( $e #,*iem/'e $e @7 9-e (a m,$i9i!a!i"# $e( a't.!-(, 7 e( !-a(
'e9'e#$a e( &'i#!i&i, $e Rese'*a Le+a( $e( Sistema T'i/-ta'i,
Ve#e,(a#,7 -e a s- *e se e#!-e#t'a !,#sa+'a$, e# e( a't.!-(, H $e (a C,#stit-!i"# $e (a Re&/(i!a B,(i*a'ia#a $e Ve#e-e(aQ 8 !-8a a$i!i"# 9-e e( ,t,'+amie#t, $e (a a-t,'ia!i"# (e+a( $e( P,$e' E:e!-ti*, &a'a 'ea(ia' (a m,$i9i!a!i"# $e (as a(.!-,tas $e( im&-est,7 8 9i:a' e( &,'!e#ta:e e#t'e (,s *a(,'es 'e9e'i$,s e# (a Le8 $e( Im&-est, a( Va(,' A+'e+a$, =IVA>7 (,s !-a(es tie#e# !,m, (.mite m.#im, $e ,!;, &,' !ie#t, => 8 -# (.mite m)%im, $e $ie!is6is !,m, !i#!, &,' !ie#t, =K7J> asi+#a$, a (a a(.!-,ta im&,siti*a +e#e'a( a&(i!a/(e a (a /ase im&,#i/(e< A !,#ti#-a!i"# se m-est'a e( a't.!-(, a#tes #,m/'a$,F A't.!-(, F S"(, a (as (e8es !,''es&,#$e# 'e+-(a' !,# s-:e!i"# a (as #,'mas +e#e'a(es $e este C"$i+, (as si+-ie#tes mate'iasF < C'ea'7 m,$i9i!a' , s-&'imi' t'i/-t,s7 $e9i#i' e( ;e!;, im&,#i/(e7 9i:a' (a a(.!-,ta $e( t'i/-t,7 (a /ase $e s- !)(!-(, e i#$i!a' (,s s-:et,s &asi*,s $e( mism, @< Ot,'+a' e%e#!i,#es 8 'e/a:as $e im&-est,< < A-t,'ia' a( P,$e' E:e!-ti*, &a'a !,#!e$e' e%,#e'a!i,#es 8 ,t',s /e#e9i!i,s , i#!e#ti*,s 9is!a(es Pa')+'a9, Se+-#$,F E# #i#+# !as, se &,$') $e(e+a' (a $e9i#i!i"# 8 9i:a!i"# $e (,s e(eme#t,s i#te+'a$,'es $e( T'i/-t, as. !,m, (as $em)s mate'ias se?a(a$as !,m, $e 'ese'*a (e+a( &,' este a't.!-(,7 si# &e':-i!i, $e (as $is&,si!i,#es !,#te#i$as e# e( &a')+'a9, te'!e', $e este a't.!-(,< N, ,/sta#te7 (a (e8 !'ea$,'a $e( t'i/-t, !,''es&,#$ie#te7 &,$') a-t,'ia' a( E:e!-ti*, Na!i,#a( &a'a -e &',!e$a a m,$i9i!a' (a a(.!-,ta $e( im&-est,7 e# (,s (.mites -e e((a esta/(e!a< 10
De i+-a( ma#e'a 8 !,#!ate#a$, !,# este a't.!-(, $e( C"$i+, O'+)#i!, T'i/-ta'i, =COT>7 &-/(i!a$a e# (a misma Ga!eta O9i!ia( se e#!-e#t'a e( De!'et, N K !,# Ra#+,7 Va(,' 8 -e'a $e Le8 $e Re9,'ma $e (a Le8 $e( Im&-est, a( Va(,' A+'e+a$,7 e# e( !-a( se m,$i9i!a e( A't.!-(, @H7 &a'a esta/(e!e' a(.!-,tas $isti#tas &a'a $ete'mi#a$,s /ie#es 8 se'*i!i,s7 si# e%!e$e' (,s (.mites &'e*ist,s $e (a a(.!-,ta 'e$-!i$a7 +e#e'a( 8 a$i!i,#a(< A !,#ti#-a!i"# se m-est'a e( a't.!-(, $,#$e se ;a!e 'e9e'e#!ia a (a a(.!-,ta 'e$-!i$a 8 +e#e'a(F A't.!-(, @HF La a(.!-,ta im&,siti*a +e#e'a( a&(i!a/(e a (a /ase im&,#i/(e !,''es&,#$ie#te se') m,$i9i!a$a &,' e( E:e!-ti*, Na!i,#a( 8 esta') !,m&'e#$i$a e#t'e -# (.mite m.#im, $e ,!;, &,' !ie#t, => 8 -# m)%im, $e $ie!is6is 8 me$i, &,' !ie#t, =K7J>< E( E:e!-ti*, Na!i,#a( &,$') esta/(e!e' a(.!-,tas $isti#tas &a'a $ete'mi#a$,s /ie#es 8 se'*i!i,s7 &e', (as mismas #, &,$') e%!e$e' (,s (.mites &'e*ist,s e# este a't.!-(,< A$em)s7 e# $i!;, a't.!-(, i#$i!a -e se a&(i!a') -#a a(.!-,ta a$i!i,#a( -e &,$') se' m,$i9i!a$a &,' e( E:e!-ti*, Na!i,#a( 8 esta') !,m&'e#$i$a e#t'e -# (.mite m.#im, $e -i#!e &,' !ie#t, =J> 8 -# m)%im, $e *ei#te &,' !ie#t, =@> $e (,s /ie#es 8 &'esta!i,#es $e se'*i!i,s $e !,#s-m, s-#t-a'i,7 8 !-8, (ista$, $e /ie#es s-#t-a'i,s se e#!-e#t'a $e9i#i$, e# e( T.t-(, VII7 a'ti!-(, K $e( &'ese#te De!'et, !,# Ra#+,7 Va(,' 8 -e'a $e Le8 $e( Im&-est, a( Va(,' A+'e+a$,< A !,#ti#-a!i"# se i#$i!a e( 9'a+me#t, $e( a't.!-(, @H7 $,#$e me#!i,#a $e (a a(.!-,ta a$i!i,#a(F "missis ,…Se a&(i!a') -#a a(.!-,ta a$i!i,#a( -e &,$') se' m,$i9i!a$a &,' e( E:e!-ti*, Na!i,#a( 8 esta') !,m&'e#$i$a e#t'e -# (.mite m.#im, $e -i#!e &,' !ie#t, =J> 8 -# m)%im, $e *ei#te &,' !ie#t, =@> $e (,s /ie#es 8 &'esta!i,#es $e se'*i!i,s $e !,#s-m, s-#t-a'i, "missis ,…I+-a(me#te7 (a Le8 $e( Im&-est, S,/'e (a Re#ta =ISLR>7 9-e 'e9,'ma$a &,' e( E:e!-ti*, Na!i,#a( e# a?, @ &,' *.a ;a/i(ita#te7 /a:, e( De!'et, N <J $e 9e!;a H $e #,*iem/'e @7 me$ia#te e( !-a( se $i!ta e( De!'et,
11
!,# Ra#+,7 Va(,' 8 -e'a $e Le8 $e Re9,'ma $e (a Le8 $e Im&-est, S,/'e (a Re#ta7 !-8a 'e9,'ma 'esa(ta (a m,$i9i!a!i"# $e( a't.!-(, 7 $e/i$, a -e *-(#e'a/a (,s a*a#!es -e se $ie',# !,# (a $e!isi"# $e (a se#te#!ia emiti$a &,' e( T'i/-#a( S-&'em, $e 0-sti!ia =TS0> $e( a?, @H7 me$ia#te (a !-a( se 'e!,#,!i" (a (imita!i"# im&-esta a (a &,testa$ t'i/-ta'ia $e( Esta$, &'e*ista e# e( a't.!-(, $e (a (e8 O'+)#i!a $e( T'a/a:, =H>7 -e $is&,#.a -e e( sa(a'i, /ase &a'a $ete'mi#a' e( ISLR $e (,s asa(a'ia$,s $e/.a se' e( sa(a'i, #,'ma(< La (imita!i"# a (a &,testa$ t'i/-ta'ia $e( Esta$, (-e+, se t'as(a$a e# i+-a(es t6'mi#,s a( a't.!-(, H $e (a Le8 O'+)#i!a $e( T'a/a:,7 T'a/a:a$,'as 8 T'a/a:a$,'es =LOTTT>7 esta a s- *e se?a(a -e !-a#$, e( &at',#, , e( t'a/a:a$,' est6# ,/(i+a$,s a !a#!e(a' -#a !,#t'i/-!i"#7 tasa , im&-est,7 se !a(!-(a') !,#si$e'a#$, e( sa(a'i, #,'ma(< A !,#ti#-a!i"# se7 m-est'a e( a't.!-(, $e (a 'e9,'ma $e( a?, @7 e( !-a( 'ea (, si+-ie#teF A't.!-(, F Se !,#si$e'a !,m, e#'i-e!imie#t, #et, t,$a !,#t'a&'esta!i"# , -ti(i$a$7 'e+-(a' , a!!i$e#ta(7 $e'i*a$a $e (a &'esta!i"# $e se'*i!i,s &e's,#a(es /a:, 'e(a!i"# $e $e&e#$e#!ia7 i#$e&e#$ie#teme#te $e s- !a')!te' sa(a'ia(7 $isti#tas $e *i)ti!,s 8 /,#, $e a(ime#ta!i"#< "missis ,…Es $e ;a!e' #,ta' -e ta#t, (a Re9,'ma $e( C"$i+, O'+)#i!, T'i/-ta'i, =COT>7 (a Re9,'ma $e (a Le8 $e( Im&-est, a( Va(,' A+'e+a$, =IVA>7 8 (a Re9,'ma $e (a Le8 $e( Im&-est, S,/'e (a Re#ta =ISLR>7 as. !,m, ,t'as (e8es &',m-(+a$as a (, (a'+, $e( a?, @7 9-e',# &',m-(+a$as me$ia#te De!'et, P'esi$e#!ia(7 ;a!ie#$, -s, $e Le8 1a/i(ita#te &a'a $i!ta' (,s De!'et,s !,# Ra#+,7 Va(,' 8 -e'a $e Le87 $i!;as #,'mati*as se a&',/a',# si# s,mete'se a !,#s-(ta &/(i!a 8, $is!-si"# e# &(e#a'ia $e (a Asam/(ea Na!i,#a(< Este $eta((e es im&,'ta#te7 $e/i$, a -e &e'mite ,/se'*a' e( m,$e(, $e +,/ie'#, -e se a&(i!a e# Ve#e-e(a 8 e*i$e#te te#si"# &,(.ti!a -e a9e!ta $e 9,'ma $i'e!ta , i#$i'e!ta a (,s !i-$a$a#,s7 !,#t'i/-8e#tes 8 em&'esa'i,s &,siti*ame#te , #e+ati*ame#te7 est, $e&e#$e $e( +'a$, $e a$a&ta!i"# -e
12
te#+a (a em&'esa !,# (a a!t-a(ia!i"# t'i/-ta'ia $e( ,'$e#amie#t, :-'.$i!, *e#e,(a#,< Es 'e(e*a#te !,me#ta' -e (a &,(.ti!a 9is!a( $e (a #a!i"# $e/e# se' ate#$i$,s e# !,#:-#t, !,# (a !,#s-(ta &/(i!a7 a 9i# $e +a'a#tia' e( $e'e!;, 8 $e/e' !,#sa+'a$, e# e( a't.!-(, @ $e (a a!t-a( C,#stit-!i"# B,(i*a'ia#a $e Ve#e-e(a7 !,# (, !-a( e( Esta$, $e/e !-m&(i' !,m, -# t,$, 8 (,s &a'ti!-(a'es7
e#t,'#,
a
-#a
&(a#i9i!a!i"#
est'at6+i!a
$em,!')ti!a7
&a'ti!i&ati*a 8 $e !,#s-(ta a/ie'ta7 &a'a -e !,# e((, t,$,s (,s a+e#tes e!,#"mi!,s 8, s,!ia(es te#+a# (a &,si/i(i$a$ 'ea( $e a&,'ta'< E( &'ese#te a't.!-(, #,m/'a$, m-est'a (a '-ta a t,ma' 8 e( ,/:eti*, a( !-a( se $e/e ((e+a'7 e( !-a( esta/(e!e -eF A't.!-(, @F E( '6+ime# s,!i,e!,#"mi!, $e (a Re&/(i!a B,(i*a'ia#a $e Ve#e-e(a se 9-#$ame#ta e# (,s &'i#!i&i,s $e :-sti!ia s,!ia(7 $em,!'a!ia7 e9i!ie#!ia7 (i/'e !,m&ete#!ia7 &',te!!i"# $e( am/ie#te7 &',$-!ti*i$a$ 8 s,(i$a'i$a$7 a (,s 9i#es $e ase+-'a' e( $esa'',((, ;-ma#, i#te+'a( 8 -#a e%iste#!ia $i+#a 8 &',*e!;,sa &a'a (a !,(e!ti*i$a$< E( Esta$,7 !,#:-#tame#te !,# (a i#i!iati*a &'i*a$a7 &',m,*e') e( $esa'',((, a'm"#i!, $e (a e!,#,m.a #a!i,#a( !,# e( 9i# $e +e#e'a' 9-e#tes $e t'a/a:,7 a(t, *a(,' a+'e+a$, #a!i,#a(7 e(e*a' e( #i*e( $e *i$a $e (a &,/(a!i"# 8 9,'ta(e!e' (a s,/e'a#.a e!,#"mi!a $e( &a.s7 +a'a#tia#$, (a se+-'i$a$ :-'.$i!a7 s,(i$e7 $i#amism,7 s-ste#ta/i(i$a$7 &e'ma#e#!ia 8 e-i$a$ $e( !'e!imie#t, $e (a e!,#,m.a7 &a'a (,+'a' -#a :-sta $ist'i/-!i"# $e (a 'i-ea me$ia#te -#a &(a#i9i!a!i"# est'at6+i!a $em,!')ti!a7 &a'ti!i&ati*a 8 $e !,#s-(ta a/ie'ta< S-/si+-ie#teme#te7 se &-/(i!a (a 'e9,'ma &a'!ia( $e (a Le8 $e( Im&-est, S,/'e La Re#ta =ISLR> , e# (a Ga!eta O9i!ia( E%t'a,'$i#a'ia N< K<@ $e 9e!;a $e $i!iem/'e $e @J7 me$ia#te De!'et, !,# Ra#+,7 9-e'a 8 *a(,' $e Le8 N',< @<K $e( E:e!-ti*, Na!i,#a( !,#9,'me (as 9a!-(ta$es es&e!ia(es (e+is(ati*as -e (e 9-e',# !,#9e'i$as me$ia#te (e8 ;a/i(ita#te< La 'e9,'ma &a'!ia( $e (a #,'mati*a (e+a( m,$i9i!a (,s a't.!-(,s J7 @7 J@7 K7 H 8 J< Di!;a 'e9,'ma s-&'ime $,s a't.!-(,s7 e( JK 8 JH< A(
13
mism, tiem&,7 e( a't.!-(, -e 'e9ie'e a (a *i+e#!ia $e (a Le8 tam/i6# es 'e9,'ma$, e( a't.!-(, @ e( !-a( &asa a se' e( a't.!-(, 7 &',$-!t, $e (a 'e$-!!i"# $e (,s $,s a't.!-(,s s-&'imi$,s !am/ia e( ,'$e# $e( !,''e(ati*, $e (,s a't.!-(,s< E# !,#se!-e#!ia7 (a #-e*a m,$i9i!a!i"# $e( Im&-est, S,/'e (a Re#ta e# $i!iem/'e $e( a?, @J7 -e 'e+-(a e( t'i/-t, #a!i,#a( $e ma8,' 'e(e*a#!ia 8 e( $e ma8,' ;ist,'ia -e se 'em,#ta e# e( &a.s a( a?, @7 se ,/se'*a -#a se'ie $e !am/i,s $e#t', $e (,s -e $esta!aF (a m,$i9i!a!i"# $e( A't.!-(, J7 'e(a!i,#a$, !,# (a $is&,#i/i(i$a$ $e (a 'e#ta 9is!a(7 es $e!i'7 -e a-t,m)ti!ame#te t,$,s (,s i#+'es,s +e#e'a$,s $e/e')# se' +'a*a$,s $es$e e( mism, m,me#t, e# -e se 'ea(i!e# (as ,&e'a!i,#es7 i#$e&e#$ie#teme#te $e -e #, ;a8a# si$, e9e!ti*ame#te &e'!i/i$,sQ a e%!e&!i"# $e (as +a#a#!ias 9,'t-itas 8 (,s e#'i-e!imie#t,s &',*e#ie#tes $e( t'a/a:, 'e(a!i"# $e $e&e#$e#!ia< P,' ,t'a &a'te7 (a m,$i9i!a!i"# $e( a't.!-(, @ $e (a Le8 $e Im&-est, S,/'e (a Re#ta7 es -#a !,#se!-e#!ia $i'e!ta $e (a 'e9,'ma $e( a't.!-(, J7 &,' !-a#t, e# $i!;a #,'ma se esta/(e!.a# (as $is&,si!i,#es -e !,''es&,#$.a# a (a $ete'mi#a!i"# $e( e#'i-e!imie#t, #et, $e (,s !as,s $e i#+'es,s $is&,#i/(es !-a#$, e'a# !,/'a$,s7 -e a;,'a 8a #, te#$')# a&(i!a!i"#< As. !,m, tam/i6#7 se s-&'ime e( Pa')+'a9, Ú#i!, $e( a't.!-(, @ -e esta/(e!.a -#a #,'ma -e /-s!a/a e*ita' (a e(-si"# e# mate'ia $e $e$-!!i,#es !a-sa$as 8 #, &a+a$as7 a-#-e e'a i#!,m&(eta a( #, &'e*e' -# me!a#ism, &',&,'!i,#a( &a'a e( -e e'a a9e!ta$, &,' e( im&a+,< Cie'tame#te7 a( s-&'imi' (,s a't.!-(,s JK 8 JH $e (a Le8 $e ISLR7 -e $esa'',((a/a# e( sistema $e 'e/a:as &,' i#*e'si,#es a&(i!a/(es e# este t'i/-t,7 se &e'!i/e -e e( 9is!, e%!(-8" $e( sistema t'i/-ta'i, (as &,(.ti!as $e 'e/a:as &,' #-e*as i#*e'si,#es7 -e #, s,# m)s -e (as !,#$i!i,#es at'a!ti*as &a'a i#*e'si,#istas 8, em&'esa'i,s i#te'esa$,s e# a-me#ta' s-
14
!a&a!i$a$ i#sta(a$a e# #-est', &a.s &a'a 'ea!ti*a' (a em&'esa &'i*a$a !,# e( ,/:et, $e $i#amia e( me'!a$,7 e# &', $e( a-me#t, $e (a tasa $e em&(e, 9,'ma(7 (a &',$-!!i"# $e /ie#es 8 se'*i!i,s e%&,'ta/(es7 8 e# !,#se!-e#!ia $e (a 'e!a-$a!i"#< Di!;a $e!isi"# im&a!t, $e 9,'ma #e+ati*a7 8a -e a+'a*" (a ima+e# &e'!i/i$a $e (a e!,#,m.a *e#e,(a#a e# e( e%te'i,'7 !,# 'e(a!i"# a( Í#$i!e Ries+, Pa.s7 e( !-a( es -#a *a'ia/(e -e a#a(ia# (,s i#*e'si,#istas7 a (a ;,'a $e 'ea(ia' -# $esa'',((, e# (,s &a.ses !,# e!,#,m.as eme'+e#tes< Es $e $esta!a'7 e( ISLR *e#e,(a#, es -# t'i/-t, $i'e!t,7 &e's,#a(7 !,'&,'ati*, 8 a#-a(7 $,#$e se a&(i!a# ta'i9as &',+'esi*as , &',&,'!i,#a(es $e&e#$ie#$, $e (a ti&,(,+.a $e !,#t'i/-8e#te7 -e tie#e !,m, 9i# +'a*a' (a ma#i9esta!i"# $e 'i-ea $e (,s s-:et,s $e $e'e!;,7 /a:, -# sistema $e 'e#ta m-#$ia(7 $e (as &e's,#as #at-'a(es 'esi$e#tes 8 &e's,#as :-'.$i!as $,mi!i(ia$as s,/'e t,$,s s-s e#'i-e!imie#t,s7 i#$e&e#$ie#teme#te $e s,'i+e# 8 &a'!ia(me#te te''it,'ia( &a'a !,# (as &e's,#as #at-'a(es #, 'esi$e#tes 8 &e's,#as :-'.$i!as #, $,mi!i(ia$as7 !,# !ie'tas &a'ti!-(a'i$a$es &a'a (,s $e#,mi#a$,s esta/(e!imie#t,s &e'ma#e#tes< I+-a(me#te7 e( ISLR $e/e se' !,#si$e'a$, !,m, se(e!ti*,7 $a$, -e !,#tie#e es-emas $e $ete'mi#a!i"# -e $i9ie'e# $e&e#$ie#$, $e si e( !,#t'i/-8e#te ;a si$, #,ti9i!a$, , #, !,m, s-:et, &asi*, es&e!ia(7 e i#!(-s, &,' (a a!ti*i$a$ -e 'ea(ia# !,m, (, es &a'a e( !as, $e (,s /a#!,s7 i#stit-!i,#es 9i#a#!ie'as7 $e se+-',s 8 'ease+-',s< Di!;, im&-est, ;a!e# me#!i"# a -e e( !)(!-(, $e (a !-a#ti9i!a!i"# $e (a !a&a!i$a$ !,#t'i/-ti*a s-s!e&ti/(e a se' t'i/-ta$a $e/e !-m&(i' !,# (,s P'i#!i&i,s $e C,#ta/i(i$a$ Ge#e'a(me#te A!e&ta$,s =PCGA> 8 (as N,'mas I#te'#a!i,#a(es Ve#e,(a#as =VENWNI>7 &a'a !,# e((, &',!e$e' a i#i!ia' e( !"m&-t, $e (a !,#!i(ia!i"# 9is!a( $e (a 'e#ta7 me!a#ism, -ti(ia$, &a'a me$i' e( t'i/-t, &a'a &,ste'i,'me#te a&(i!a'(,s (,s a#ti!i&,s 8 'e/a:as7 si e%istie'e#<
15
C,# 'e(a!i"# a (as Ta'i9as Re/a:as7 A#ti!i&,s $e Im&-est, 8 E%e#!i,#es7 &'ese#tes e# (a Le8 $e Im&-est, S,/'e (a Re#ta !-e#ta !,# t'es ta'i9asF e# &'ime' (-+a'7 (a Ta'i9a N *a $i'i+i$a a &e's,#as #at-'a(es 'esi$e#tes7 8 se e#!-e#t'a !,m&-esta &,' -# t,ta( ,!;, => t'am,s -e *a# $es$e (a ta'i9a m.#ima $e -# seis &,' !ie#t, =K>7 ;asta (a ta'i9a m)%ima e-i*a(e#te a( t'ei#ta 8 !-at', &,' !ie#t, =>7 t,$, e((, a&(i!a/(e $e 9,'ma &',+'esi*a< Pa'a e( !as, $e &e's,#as #at-'a(es #, 'esi$e#tes7 (a ta'i9a a&(i!a/(e es $e -# t'ei#ta 8 !-at', &,' !ie#t, => &',&,'!i,#a(< E# se+-#$, (-+a'7 (a Ta'i9a N @ !,m&-esta &,' t'es => t'am,s -e *a# $es$e e( -i#!e &,' !ie#t, =J>7 ;asta e( t'ei#ta 8 !-at', &,' !ie#t, => &',+'esi*,< Pa'a e( !as, $e a!ti*i$a$es /a#!a'ias7 9i#a#!ie'as7 $e se+-',s 8 'ease+-',s a&(i!a -#a ta'i9a &',&,'!i,#a( $e( !-a'e#ta &,' !ie#t, =>< P,' (tim, !,#tam,s !,# (a Ta'i9a 7 -ie# tie#e -#a ta'i9a $e( !i#!-e#ta &,' !ie#t, =J> &a'a e( se!t,' $e ;i$',!a'/-',s 8 $em)s a!ti*i$a$es !,#e%as 8 $e( sese#ta &,' !ie#t, =K> &,' 'e+a(.as 8 $em)s &a'ti!i&a!i,#es a#)(,+as< Tam/i6#7 e( Im&-est, S,/'e (a Re#ta !-e#ta !,# t,$, -# a&a'ata:e $e a#ti!i&,s 9is!a(es7 s-ste#ta$, e# (a ,/(i+a!i"# $e &'ese#ta' $e!(a'a!i,#es estima$as $e 'e#tas 8 e( &a+, $e t'i/-t,s a t'a*6s $e( sistema $e 'ete#!i,#es e# (a 9-e#te a#te !a$a &a+, , a/,#, e# !-e#ta7 &'e*ist, e# Re+(ame#t, Pa'!ia( -e 'e+-(a (a mate'ia< 1asta (a 'e9,'ma $e #,*iem/'e $e( e:e'!i!i, @7 se !,#t" !,# -#a se!!i"# $e (a LISLR -e 'e+-(" e( '6+ime# $e 'e/a:as &,' #-e*as i#*e'si,#es7 e(imi#a$a e# s- t,ta(i$a$ e# $i!iem/'e $e( a?, @J7 -e$a#$, $e#t', $e (as e%e#!i,#es *i+e#tes (as -e $e se+-i$, me#!i,#am,sF < Las e#ti$a$es *e#e,(a#as $e !a')!te' &/(i!,7 e( Ba#!, Ce#t'a( $e Ve#e-e(a =BCV>7 as. !,m, (,s $em)s I#stit-t,s A-t"#,m,s -e $ete'mi#e (a Le87 $a$, -e #, tie#e# !,m, ,/:eti*, +e#e'a' 'e#tas7 &',$-!t, $e s-s !a'a!te'.sti!as 8 !,m&ete#!ias<
16
@< L,s a+e#tes 8 $em)s 9-#!i,#a'i,s $i&(,m)ti!,s e%t'a#:e',s a!'e$ita$,s e# (a Re&/(i!a &,' (as 'em-#e'a!i,#es -e 'e!i/a# $e s-s +,/ie'#,sQ siem&'e 8 !-a#$, e%ista 'e!i&',!i$a$ e#t'e (as #a!i,#es< Cas, a&a'te (as 'em-#e'a!i,#es (,!a(es -e 'e!i/a# &,' ,t'as a!ti*i$a$es !,me'!ia(es< < Las i#stit-!i,#es /e#69i!as 8 $e asiste#!ia s,!ia(7 siem&'e 8 !-a#$, 'e!i/a# (as 'es&e!ti*as a-t,'ia!i,#es &,' &a'te $e (a A$mi#ist'a!i"# T'i/-ta'ia 8 e# #i#+# !as, $ist'i/-8a# +a#a#!ias e# 9a*,' $e s-s 9-#$a$,'es< < L,s t'a/a:a$,'es , s-s /e#e9i!ia'i,s7 &,' (as i#$em#ia!i,#es -e 'e!i/a# !,# ,!asi"# $e( t'a/a:,7 as. !,m, (,s i#te'eses s,/'e &'esta!i,#es s,!ia(es7 (,s &',$-!t,s $e( 9i$ei!,mis,7 (,s &',$-!t,s $e (,s 9,#$,s $e 'eti', 8 $e &e#si,#es7 !,# -# ,/:eti*, &'i#!i&a(me#te $e !a')!te' s,!ia(< J< Las i#$em#ia!i,#es $e se+-',s7 $a$, -e (as mismas #, s,# 'ea(me#te ma#i9esta!i,#es $e 'i-ea< Cas, a&a'te &a'a (,s e%!es,s -e se 'e!i/a# &,' &a'te $e (as ase+-'a$,'as< K< L,s &e#si,#a$,s 8 :-/i(a$,s &,' (as &e#si,#es -e 'e!i/a#7 $e i+-a( 9,'ma &,' -# !a')!te' &'i#!i&a(me#te s,!ia(< H< L,s $,#ata'i,s7 ;e'e$e',s 8 (e+ata'i,s7 !,#si$e'a#$, -e se e#!-e#t'a# 'e+-(a$,s &,' ,t'a #,'mati*a $e !a')!te' #a!i,#a(< < L,s a9i(ia$,s a (as !,,&e'ati*as 8 !a:as $e a;,'', 8 (,s &',*e#t,s $e'i*a$,s $e (,s 9,#$,s7 siem&'e -e se ma#te#+a# e# ta(es i#stit-!i,#es< < Las &e's,#as #at-'a(es &,' (,s i#te'eses +e#e'a$,s &,' $e&"sit,s a &(a,7 !6$-(as ;i&,te!a'ias7 !e'ti9i!a$,s $e a;,'',7 as. !,m, !-a(-ie' ,t', i#st'-me#t, $e a;,'', &'e*ist, &,' (a Le8 Ge#e'a( $e Ba#!,s7 !,# e( ,/:eti*, $e i#!e#ti*a' e( a;,'', e# $i!;,s s-:et,s &asi*,s $e $e'e!;,< < Las i#stit-!i,#es $e a;,'', 8 $e &'e*isi"# s,!ia(7 (,s 9,#$,s $e a;,'',7 $e &e#si,#es 8 $e 'eti',< < Las em&'esas estata(es #a!i,#a(es -e se $e$i-e# a (a e%&(,ta!i"# $e ;i$',!a'/-',s 8 a!ti*i$a$es !,#e%as7 &,' (,s e#'i-e!imie#t,s e%t'a,'$i#a'i,s &',*e#ie#tes $e( *a(,' !,me'!ia( -e (es sea 'e!,#,!i$, &,' s-s as,!ia$,s a !ie't,s a!ti*,s te!#,("+i!,s< @< L,s e#'i-e!imie#t,s &',*e#ie#tes $e (,s /,#,s $e (a $e-$a &/(i!a #a!i,#a(7 as. !,m, !-a(-ie' ,t', t.t-(, *a(,' emiti$, &,' (a Re&/(i!a<
17
<
L,s est-$ia#tes /e!a$,s &,' (,s m,#t,s -e 'e!i/a# &a'a !-/'i' s-s
+ast,s $e ma#-te#!i"#7 $e est-$i,s , $e 9,'ma!i"#< C,# 'es&e!t, a (a m,$i9i!a!i"# $e s- a't.!-(, H7 se e%!(-8e# $e( sistema $e( A:-ste P,' I#9(a!i"# is!a( =API>7 a (,s !,#t'i/-8e#tes -e ;a8a# si$, $esi+#a$,s &,' e( Se'*i!i, Na!i,#a( I#te+'a$, $e A$mi#ist'a!i"# A$-a#e'a 8 T'i/-ta'ia =SENIAT> !,m, S-:et,s Pasi*,s Es&e!ia(es7 !,# 'e(a!i"# a( &'i#!i&i, $e (a !a&a!i$a$ !,#t'i/-ti*a< Est, ,!asi,#a -# e9e!t, e# (a &e-e?a7 me$ia#a 8 +'a# em&'esa7 e# *ista a -e !-a( 9-e'a s- &,si!i"# m,#eta'ia #eta a!ti*a i+-a(me#te +e#e'a/a -#a &6'$i$a &,' i#9(a!i"#7 -e a( #, se' 'e!,#,!i$a i#!'eme#ta/a e( &a+, $e( im&-est, a( !,#t'i/-8e#teQ !as, !,#t'a'i,7 s-!e$.a si -#a $e esas em&'esas tie#e -#a &,si!i"# m,#eta'ia #eta &asi*a +e#e'a/a -#a -ti(i$a$ &,' i#9(a!i"#7 -e a( #, se' 'e!,#,!i$a $ismi#-.a e( &a+, $e( im&-est, a( !,#t'i/-8e#teQ !,m, se i#$i!a7 (a 'e!a-$a!i"# $e( t'i/-t, #, est) s-&e$ita$a a( tama?, $e (a em&'esa7 si#, a s- &,si!i"# m,#eta'ia #eta< C,# ate#!i"# a (a a&(i!a!i"# $e( sistema $e 'ea:-ste &,' i#9(a!i"# est) s-&e$ita$a s,(, a s-:et,s &asi*,s -e #, ;a8a# si$, !,#si$e'a$,s es&e!ia(es 8 -e #, se $e$i-e# a a!ti*i$a$es /a#!a'ias7 9i#a#!ie'as7 $e se+-',s 8 'ease+-',sQ $a$, -e est,s 9-e',# e%!(-i$,s $e( sistema $e a:-ste 8 'ea:-ste &,' i#9(a!i"# 9is!a(7 $,#$e se ,'$e#" (a $esi#!,'&,'a!i"# $e (,s a:-stes a!-m-(a$,s $e a!ti*,s 8 &asi*,s #, m,#eta'i,s !,#t'a (a !-e#ta $e a!t-a(ia!i"# $e &at'im,#i,7 (, -e i#me$iatame#te ,'i+i#" e( ma8,' &'e!e$e#te $e !,#9is!a!i"# t'i/-ta'ia *ist, e# #-est',s sistema t'i/-ta'i, ;asta (a 9e!;a< A$i!i,#a(me#te a (, 'e9e'i$, e# (,s a't.!-(,s 8 $e( $i!ta$, De!'et, Le8 $e Im&-est, S,/'e (a Re#ta7 e# e( !as, $e (,s asa(a'ia$,s7 (as &e'!e&!i,#es +'a*a$as 'e!i/i$as $e( &at',#,7 #, a$mite# 'e/a:as $e !,st,s $e *e#ta , $e$-!!i,#es7 sie#$, -e s- 'em-#e'a!i"# es $i'e!tame#te -#
18
e#'i-e!imie#t, #et,< Si# em/a'+,7 (as &e's,#as #at-'a(es 'esi$e#tes e# Ve#e-e(a tie#e# $e'e!;, a (,s $es+'a*)me#es &'e*ist,s e# (a #,'mati*a (e+a(7 (,s !-a(es a&(i!a# a( e#'i-e!imie#t, #et, &a'a $ete'mi#a' (a /ase $e t'i/-ta!i"# #eta -e est,s -ti(ia')# &a'a !a(!-(a' e( ISLR< A$em)s (a #-e*a 'e$a!!i"# $e( a't.!-(, $e (a Le8 $e ISLR 'ea(ia$a &,' e( P'esi$e#te $e (a Re&/(i!a e# e( a?, @ t-*, ,&,si!i"# me$ia#te *a'ias a!!i,#es e:e'!i$as a#te e( TS0 -e &'ete#$ie',# (a $e!(a'at,'ia $e #-(i$a$ $e( mism,< E#t'e estas a!!i,#es $esta!a# (as -e !,''es&,#$e# a (as Se#te#!ias 8 KH< De esta 9,'ma (a Sa(a C,#stit-!i,#a( $e( T'i/-#a( S-&'em, $e 0-sti!ia =TS0> me$ia#te (a se#te#!ia &a'e!e e#*ia' -# !(a', me#sa:e 'es&e!t, a (a (imita!i"# -e e# a'as $e (a &',te!!i"# $e( sa(a'i, se e#!-e#t'a $esa'',((a$a e# e( a't.!-(, H $e (a Le8 $e( T'a/a:,7 T'a/a:a$,'as 8 T'a/a:a$,'es a e9e!t,s $e (a $ete'mi#a!i"# $e( ISLR $e (,s asa(a'ia$,s 8 &-s, e# e#t'e$i!;, (a !,#stit-!i,#a(i$a$ $e (a 'e9,'ma ;a/i(ita#te -e s,/'e e( a't.!-(, $e (a Le8 $e ISLR 'ea(i" e( P'esi$e#te Ma$-', e# #,*iem/'e $e @< L-e+,7 (a Sa(a C,#stit-!i,#a( $e( TS0 emite (a Se#te#!ia N KH e# 9e!;a @ $e a+,st, $e( a?, @K7 $,#$e 'eite'a e( !'ite'i, e%&-est, e# (a se#te#!ia $e( a?, @H7 $e!(a'a#$, i#a$misi/(e (a a!!i"# #-(i$a$ &,' i#!,#stit-!i,#a(i$a$ $e( a't.!-(, $e (a Le8 $e Im&-est, s,/'e (a Re#ta =LISLR> $e @ 8 $e s- 'e9,'ma $e( @J< La m,ti*a!i"# $e (a Se#te#!ia N KH -e $e!(a'a i#a$misi/(e e( 'e!-'s, $e #-(i$a$ esta/(e!e -e e( TS0 se ;a/.a &',#-#!ia$, s,/'e (a i#te'&'eta!i"# :-$i!ia( !,# !a')!te' *i#!-(a#te 'es&e!t, $e( !,#te#i$, $e( a't.!-(, $e (a (e8 $e ISLR a#tes $e (a 'e9,'ma -e 6ste s-9'e e# e( a?, @7 8 -e &,' e#$e7 a( t'ata'se e( a't.!-(, im&-+#a$, $e -# a!t, 'ee$ita$,7 e'a i##e!esa'i, !,#,!e' $e $i!;, 'e!-'s,< De esta 9,'ma7 a( i+-a( -e !,# e( !as, $e (a se#te#!ia 7 e( TS0 'ati9i!a #-e*ame#te e( !'ite'i, esta/(e!i$, e# (a se#te#!ia $e( a?, @H
19
'es&e!t, a (a /ase im&,#i/(e $e (,s asa(a'ia$,s a e9e!t,s $e $ete'mi#a' e( ISLR< P,' ta( 'a"#7 !,# e( ,/:et, $e a$e!-a' e( '6+ime# im&,siti*, a (a 'e#ta a&(i!a/(e a (as &e's,#as #at-'a(es !,# ,!asi"# $e (,s i#+'es,s $e*e#+a$,s a t.t-(, sa(a'ia(7 !,# (,s &'es-&-est,s !,#stit-!i,#a(es s,/'e (,s -e se 9-#$a e( sistema t'i/-ta'i,Q &,#$e'a#$,7 &,' -#a &a'te7 e( a&e+, a( &'i#!i&i, $e :-sti!ia t'i/-ta'ia 87 &,' (a ,t'a7 (a &'ese'*a!i"# $e( &'i#!i&i, $e e9i!ie#!ia &'ese#te e# ta(es #,'mas7 e# (,s t6'mi#,s /a:, (,s !-a(es ;a# si$, $e9i#i$,s a (, (a'+, $e este 9a((,7 esta Sa(a C,#stit-!i,#a( m,$i9i!a (a &'e&,si!i"# $e( a't.!-(, $e (a Le8 $e Im&-est, s,/'e (a Re#ta7 e# e( si+-ie#te se#ti$,F A't.!-(, < Se !,#si$e'a# !,m, e#'i-e!imie#t,s #et,s (,s sa(a'i,s $e*e#+a$,s e# 9,'ma 'e+-(a' 8 &e'ma#e#te &,' (a &'esta!i"# $e se'*i!i,s &e's,#a(es /a:, 'e(a!i"# $e $e&e#$e#!ia< Tam/i6# se !,#si$e'a# !,m, e#'i-e!imie#t,s #et,s (,s i#te'eses &',*e#ie#tes $e &'6stam,s 8 ,t',s !'6$it,s !,#!e$i$,s &,' (as i#stit-!i,#es 9i#a#!ie'as !,#stit-i$as e# e( e%te'i,' 8 #, $,mi!i(ia$as e# e( &a.s7 as. !,m, (as &a'ti!i&a!i,#es +'a*a/(es !,# im&-est,s &',&,'!i,#a(es !,#9,'me a (,s t6'mi#,s $e esta Le8< A (,s e9e!t,s &'e*ist,s e# este a't.!-(,7 -e$a# e%!(-i$,s $e( sa(a'i, (as &e'!e&!i,#es $e !a')!te' a!!i$e#ta(7 (as $e'i*a$as $e (a &'esta!i"# $e a#ti+e$a$ 8 (as -e (a Le8 !,#si$e'e -e #, tie#e# !a')!te' sa(a'ia(< C,#:-#tame#te7 (a Se#te#!ia N< 7 $e (a Sa(a C,#stit-!i,#a( $e( T'i/-#a( S-&'em, $e 0-sti!ia7 -e i#te'&'eta !,#stit-!i,#a(me#te e( se#ti$, 8 a(!a#!e $e( a't.!-(, $e (a Le8 $e Im&-est, s,/'e (a Re#ta $e( a?, 7 $e 9e!;a @H $e 9e/'e', $e @H7 e( !-a( tie#e &(e#a *i+e#!ia 8 a&(i!a/i(i$a$ e# (a a!t-a(i$a$< La 'e9e'e#!ia a (a a&(i!a/i(i$a$ $e (, $is&-est, e# (a Se#te#!ia N -e$a e%&-esta e# (,s si+-ie#tes t6'mi#,sF ,"missis...S,/'e este &a'ti!-(a'7 !a/e $esta!a' -e esta Sa(a e# (a 'e9e'i$a se#te#!ia e# s- (a/,' $e m)%ima i#t6'&'ete $e (a C,#stit-!i"# a#a(i" e i#te'&'et" !,# !a')!te' *i#!-(a#te e( se#ti$, 8 a(!a#!e $e( s-&-est, #,'mati*, &'e*ist, e# e( a't.!-(, $e (a Le8 $e Im&-est, s,/'e (a Re#ta $e 7 -e 'e+-(a (,s !,#!e&t,s -e !,m&'e#$e# e( ;e!;, im&,#i/(e $e( im&-est, s,/'e (a 'e#ta7 'a"# &,' (a !-a( esta Sa(a a:-st" e( 'e9e'i$, a't.!-(, 7 a$e!-a#$, s20
!,#te#i$, a (a (et'a 8 es&.'it- $e (,s e#t,#!es *i+e#tes Pa')+'a9,s Se+-#$, 8 C-a't, $e( a't.!-(, $e (a Le8 O'+)#i!a $e( T'a/a:,7 &'e*ist, a!t-a(me#te We# (,s mism,s t6'mi#,sW e# (,s a't.!-(,s 7 se+-#$, a&a'te7 8 H $e (a Le8 O'+)#i!a $e( T'a/a:,7 (,s T'a/a:a$,'es 8 (as T'a/a:a$,'as $e @@< ,"missis...C,m, se a&'e!ia (a Sa(a $e( TS0 e:e'!i" s- (a/,' $e m)%ima i#t6'&'ete $e (a C,#stit-!i"# a:-sta$a a (,s &,st-(a$,s !,#stit-!i,#a(es $e( N-me'a( K $e( a't.!-(, @KK $e (a C,#stit-!i"# $e (a Re&/(i!a B,(i*a'ia#a $e Ve#e-e(a se?a(a -e e( T'i/-#a( S-&'em, $e 0-sti!ia es !,m&ete#te &a'a !,#,!e' $e (,s 'e!-'s,s $e i#te'&'eta!i"# s,/'e e( !,#te#i$, 8 a(!a#!e $e (,s te%t,s (e+a(es7 e# (,s t6'mi#,s !,#tem&(a$,s e# (a Le8< P,' (, !-a(7 se !,#si$e'" #e!esa'i, &'e!isa' -e (a i#te'&'eta!i"# !,#stit-!i,#a( $e (a Se#te#!ia N< $e( @H $e 9e/'e', $e @H7 se a$e!-a/a a( s-&-est, #,'mati*, &'e*ist, e# (,s a't.!-(,s 7 se+-#$, a&a'te7 8 H $e (a *i+e#te Le8 O'+)#i!a $e( T'a/a:,7 (,s T'a/a:a$,'es 8 T'a/a:a$,'as $e @@7 t,$a *e -e $i!;a #,'ma 9-e !,#!e/i$a &,' e( (e+is(a$,' e# (,s mism,s t6'mi#,s -e ;a/.a si$, 'e$a!ta$a e# e( Pa')+'a9,s C-a't, $e( a't.!-(, $e (a Le8 O'+)#i!a $e( T'a/a:, $e( a?, H7 -e $is&,#eF !-a#$, e( &at',#, , e( t'a/a:a$,' est6# ,/(i+a$,s a !a#!e(a' -#a !,#t'i/-!i"#7 tasa , im&-est,7 se !a(!-(a')
!,#si$e'a#$, e(
sa(a'i,
#,'ma( !,''es&,#$ie#te
a( mes
i#me$iatame#te a#te'i,' a a-6( e# -e se !a-s"< E# ate#!i"# a (, e%&-est, (a Sa(a ;a 'es-e(t, $e ma#e'a *i#!-(a#te e( a(!a#!e7 !,#te#i$, 8 a&(i!a!i"# $e (,s e(eme#t,s -e !,#9,'ma# e( ;e!;, im&,#i/(e $e( im&-est, s,/'e (a 'e#ta e# Ve#e-e(a7 'es&e!t, a( !)(!-(, $e (as !,#t'i/-!i,#es7 tasas , im&-est,s s,/'e (a /ase $e( sa(a'i, #,'ma( !,''es&,#$ie#te a( mes a#te'i,' a-6( e# -e se !a-s"7 'a"# &,' (a !-a( 'es-(ta i+-a(me#te i#a$misi/(e (a &'ete#si"# $e i#te'&'eta!i"# !,#stit-!i,#a( ,/:et, $e a-t,s< Re!ie#teme#te7 (a Sa(a P,(.ti!, A$mi#ist'ati*a $e( TS0 9a((, /a:, (a Se#te#!ia N J7 e# e((a ;a!e 'e9e'e#!ia a (a Se#te#!ia N $e (a Sa(a C,#stit-!i,#a( $e :-#i, $e @KQ -e im&(.!itame#te 'e!,#,!.a (a
21
*i+e#!ia $e (a Se#te#!ia N $e( a?, @H ema#a$a $e (a misma Sa(aQ 8 e# (a !-a( se esta/(e!i" -e (a /ase im&,#i/(e $e( ISLR $e (as &e's,#as asa(a'ia$as es e( sa(a'i, #,'ma(7 !,# (, !-a( -e$a# e%!(-i$,s $e (a /ase im&,#i/(e &a'a e( ISLR7 (,s !,#!e&t,s $e *a!a!i,#es7 /,#, $e 9i# $e a?,7 ;,'as e%t'as7 /,#,s !,m&e#sat,'i,s7 +'ati9i!a!i,#es7 e#t'e ,t',s< E*i$e#teme#te7 e# -# &a.s !,# a(tas $ist,'si,#es7 e( #, 'e!,#,!imie#t, $e (as &6'$i$as &',*e#ie#tes $e (,s e:e'!i!i,s a#te'i,'es a (a e#t'a$a e# *i+e#!ia $e esta #,'ma e# s- t,ta(i$a$7 &asa a -# se+-#$, &(a#,7 ;a/i$a !-e#ta $e -e (as mismas est)# s-ste#ta$as e# e*e#t,s &asa$,s !,# e9e!t,s 9-t-',s -e $e/e# se' 'e!,#,!i$,s &,' (a A$mi#ist'a!i"# T'i/-ta'ia7 /a:, -# es-ema $e !e'tea :-'.$i!a &a'a !,# (,s !,#t'i/-8e#tes7 &,' (, -e $e ;a!e'(, $e ,t'a 9,'ma &,$'.a se' !,#si$e'a$, !,m, a&(i!a!i"# 'et',a!ti*a $e -#a #,'ma !,# e9e!t,s a/ie'tame#te $es9a*,'e!e$,'es &a'a !,# e( $6/i( :-'.$i!,7 $,#$e se $es!,#,!e'.a (a !a&a!i$a$ !,#t'i/-ti*a e# e( tiem&, $e (,s !,#t'i/-8e#tes $e( ISLR7 /a:, -# es-ema &'e*ist, e# (a (e8 t'i/-ta'ia *i+e#te e# e( &a.s e# -# tiem&, 9i#it, 8 t,ta(me#te me$i/(e< P,ste'i,'me#te7 e( P'esi$e#te $e Ve#e-e(a Ni!,()s Ma$-', M,',s7 !,# (a i#te#!i"# $e s,(*e#ta' (a i#esta/i(i$a$ e!,#"mi!a $e( &a.s7 &',!e$e a $e!'eta' -# Esta$, $e E%!e&!i"# 8 Eme'+e#!ia E!,#"mi!a e# t,$, e( Te''it,'i, Na!i,#a(7 &','',+a$, me$ia#te De!'et, N @
22
L-e+,7 e( E:e!-ti*, Na!i,#a( emite -# De!'et, N/ @7 !,# -#a !a'a!te'.sti!a es&e!ia( &a'a (as ,&e'a!i,#es +'a*a$as -e 'ea(ia/a# (as &e's,#as #at-'a(es -e e'a# !,#s-mi$,'es 9i#a(es7 &a+a$as me$ia#te me$i,s e(e!t'"#i!,s &asa'a a se' e( $ie &,' !ie#t, 7 8a -e se (e ,t,'+a/a -#a 'e$-!!i"# $e( $,s &,' !ie#t, =@>Q est, ame'it, ta#t, -#a a$a&ta!i"# $e( se!t,' &'i*a$, -e !,#sisti" e# a!t-a(ia' e( s,9ta'e !,#ta/(e $e t,$, s- &',!es, !,#ta/(e i#te'#,7 !,# (a 9i#a(i$a$ $e #, i#!-''i' e# #i#+-#a 9a(ta 8 -e e# m-!;,s !as,s im&(i!, -# +ast, !,#si$e'a/(e $i!;a a!t-a(ia!i"#7 as. !,m, tam/i6# (a 'e#,*a!i"# ta#t, $e( 9,'m-(a'i, ,#(i#e $e $e!(a'a!i"# $e( IVA e# e( &,'ta( e/ $e( SENIAT7 &a'a a#e%a' (a a(.!-,ta +e#e'a( $e( $ie &,' !ie#t, &,' !,#!e&t, $e *e#ta +'a/a$a , &'esta!i"# $e se'*i!i,s a( !,#s-mi$,' 9i#a( !,# $i!;, &,'!e#ta:e< E# t,$, !as,7 (a 'e$-!!i"# $e( $,s &,' !ie#t, =@> #, se e#!,#t'a/a a-t,'ia$a &a'a &e's,#as :-'.$i!as , !-a#$, (a m,$a(i$a$ $e &a+, e(e!t'"#i!, !,e%ist.a !,# a(+-#a ,t'a 9,'ma $e &a+, -e$a/a e%e#ta $e (a 'e$-!!i"# $e (a a(.!-,ta< P,' ,t'a &a'te (a a(.!-,ta $e( $,!e &,' !ie#t, =@> e'a &a'a t'a#sa!!i,#es &a+a$as e# e9e!ti*,< As. !,m, tam/i6# #, a&(i!a/a &a'a (as ,&e'a!i,#es 'e9(e:a$as e# e( a't.!-(, $e( &'ese#te $e!'et, 8 &a'a (as ,&e'a!i,#es -e te#.a# esta/(e!i$a (a a(.!-,ta $e( ,!;, &,' !ie#t, => se?a(a$as e# (a Re9,'ma $e( IVA e# e( a't.!-(, K< Pa'a -#a ma8,' !,m&'e#si"#7 se m-est'a e( a't.!-(, $e( $e!'et, -e se ;a!e 'e9e'e#!iaF A't.!-(, < Las *e#tas $e /ie#es m-e/(es 8 &'esta!i"# $e se'*i!i,s e9e!t-a$as a &e's,#as #at-'a(es -e sea# !,#s-mi$,'es 9i#a(es7 ;asta &,' (a !a#ti$a$ $e D,s!ie#t,s Mi( B,(.*a'es =Bs< @<7>7 se')# +'a*a$as !,# (a a(.!-,ta im&,siti*a +e#e'a( $e( im&-est, a( Va(,' A+'e+a$, $e( $ie &,' !ie#t, =>7 siem&'e -e ta(es *e#tas , &'esta!i,#es $e se'*i!i,s sea# &a+a$as a t'a*6s $e 23
me$i,s e(e!t'"#i!,s< C-a#$, (as 'e9e'i$as ,&e'a!i,#es sea# &a+a$as a t'a*6s $e me$i,s #, e(e!t'"#i!,s7 se a&(i!a') (a a(.!-,ta +e#e'a( im&,siti*a &'e*ista e# e( A't.!-(, K@ $e( De!'et, !,# Ra#+,7 Va(,' 8 -e'a $e Le8 -e Esta/(e!e e( Im&-est, a( Va(,' A+'e+a$,< "missis ,…De t,$,s m,$,s7 e# !-a#t, a (a !,#ta/i(ia!i"# $e $i!;as *a'ia!i,#es e# (as a(.!-,tas7 se+# (, &'e*ist, e# e( a't.!-(, J $e( Re+(ame#t, $e (a Le8 $e IVA7 se?a(a -e #, im&,'ta (a 9,'ma $e ,&e'a' !-a#$, te#em,s $i9e'e#tes a(.!-,tas $e( IVA e# (as !,m&'as $,!e &,' !ie#t, =@> 8 (as *e#tas $ie &,' !ie#t, =>< Si# em/a'+,7 e%ist.a -#a $-$a 8a -e e*e#t-a(me#te &-e$e -e se $6 -#a a!-m-(a!i"# &e'siste#te &,' (,s e9e!t,s $e a(.!-,tas $i9e'e#!ia$asQ $e m,$, -e se &'es-me -e $a$, e( ma8,' *a(,' a+'e+a$, -e #,'ma(me#te !a'a!te'ia a (,s /ie#es 8 se'*i!i,s *e#$i$,s !,# 'es&e!t, a( $e (,s i#s-m,s $e( !,#t'i/-8e#te7 se tie#$e a +e#e'a' !-,ta t'i/-ta'ia -e &e'mite (a t'as(a!i"# ,'$i#a'ia $e( t'i/-t,< A't.!-(, J< L,s !,#t'i/-8e#tes -e !,m, !,#se!-e#!ia $e (as a$-isi!i,#es 8 *e#tas $e /ie#es 8 (a 'e!e&!i"# 8 &'esta!i"# $e se'*i!i,s !,# a&(i!a!i"# $e a(.!-,tas im&,siti*as $i9e'e#!ia(es7 te#+a# e%!e$e#tes $e !'6$it,s 9is!a(es a s- 9a*,'7 $e/e')# t'as(a$a'(,s a (,s &e'.,$,s s-/si+-ie#tes a (,s 9i#es $e s$e$-!!i"# $e (,s $6/it,s 9is!a(es7 8 e# ta( se#ti$,7 $e/e')# 'e9(e:a'(,s e# (as !,''es&,#$ie#tes $e!(a'a!i,#es7 #, &-$ie#$, e# !,#se!-e#!ia se' t'as(a$a$, a( !,st, $e( /ie# , se'*i!i,< "missis ,… A;,'a /ie#7 e( E:e!-ti*, Na!i,#a( a( &'i#!i&i, $e( a?, @H $e!'eta e# Esta$, $e E%!e&!i"# 8 $e Eme'+e#!ia E!,#"mi!a a (a Na!i"# !,m, !,#se!-e#!ia $e (a i#esta/i(i$a$ s,!ia(7 &,(.ti!a 8 e!,#"mi!a -e ;a 'esisti$, e( &a.s $es$e (,s (tim,s a?,s7 a( &',9-#$ia' (,s $e!'et,s $e Esta$, $e E%!e&!i"# 8 $e Eme'+e#!ia E!,#"mi!a7 (,s !-a(es se ;a# &','',+a$, e# *a'ias ,!asi,#es se &-e$e i#$a+a' -e (as me$i$as t,ma$as &,' e( E:e!-ti*, Na!i,#a( &a'a +a'a#tia' (a &',$-!!i"# #a!i,#a(7 (a se+-'i$a$ &/(i!a 8 /ie#esta' $e (,s !i-$a$a#,s7 &'ese#ta -#a !,#t'a$i!!i"#7 $a$, -e (, -e se 24
/-s!a !,# (,s $e!'et,s e# te,'.a #, *a e# !,#s,#a#!ia !,# (a &')!ti!a7 8a -e e( se' s-&e'a a( $e/e' se'< A &esa' $e est,7 e( P'esi$e#te a!t-a( $e (a Re&/(i!a 'ea(i" e( De!'et, N <J ,9i!ia(ia$, e# Ga!eta O9i!ia( N <@ $e 9e!;a $e se&tiem/'e $e @H7 e( !-a( t-*, (a i#te#!i"# $e i#!e#ti*a' (,s &a+,s &,' *.a e(e!t'"#i!a a#te (a es!ase $e e9e!ti*, e%iste#te e# e( &a.s7 est, s,(, 9-e $i'i+i$, a (as ,&e'a!i,#es 'ea(ia$as &,' me$i, e(e!t'"#i!,7 es $e!i'7 (as t'a#s9e'e#!ias /a#!a'ias7 #,tas $e $6/it, 8 #,tas $e !'6$it,7 !,# -# m,#t, m)%im, $e D,s Mi((,#es $e B,(.*a'es =Bs9< @<<7>7 e( !-a( ,t,'+a/a -#a 'e/a:a $e( t'es &,' !ie#t, => e# (a a(.!-,ta $e( IQ e# !am/i, si este &a+, se e9e!t-a'a e# e9e!ti*,7 !,# !;e-e $e&,sita$,7 , &a+,s !,m/i#a$,s =t'a#s9e'e#!ias e(e!t'"#i!as , e9e!ti*,>7 (a 'e/a:a #, ,&e'a/a7 8 -e$a/a e( !,/', $e( I< Des$e -#a &e's&e!ti*a !,#ta/(e7 e( $e!'et, a#tes se?a(a$, t'a:, -#a se'ie $e !,#se!-e#!ias7 !-8,s &'i#!i&a(es a9e!ta$,s 9-e e( se!t,' mi!',em&'esa'ia7 (,s e#!a'+a$,s $e( )'ea !,#ta/(e7 t'i/-ta'ia7 9i#a#!ie'a7 $a$a (a /'e*e$a$ $e (,s !am/i,s (,+.sti!,s7 e%i+i$,s &,' e( Esta$,Q as. !,m, tam/i6# s,/'e (,s t'a/a:a$,'es 8a -e a#te (a emisi"# $e -#a ma(a 9a!t-'a &',$-!t, $e( e'',' ;-ma#,7 est, !,#((e*a'.a a#te -#a 9is!a(ia!i"# (a !a#!e(a!i"# $e -#a m-(ta< C,#9,'meme#te7 (a &,(.ti!a t'i/-ta'ia !am/ia#te m)s a(() $e !'ea' me$i$as , me:,'as e!,#"mi!as7 ,/(i+" a (a em&'esa a t'a*esa' (a 'eest'-!t-'a!i"# $e( &',!es, !,#ta/(e a #i*e( i#te'#, t,$, est, ame'it, -# &',!es, $e a$a&ta!i"# &,' &a'te $e (,s im&(i!a$,s< P,' ,t'a &a'te7 *a'ias em&'esas a!t-a(ia',# ta#t, e( s,9ta'e $e( sistema ,&e'ati*, $e s-s e-i&,s i#9,'m)ti!,s7 as. !,m, tam/i6# (a a!t-a(ia!i"# $e (as *e'si,#es !,#ta/(es $e s- &',*ee$,' !,me'!ia(7 !,# (a 9i#a(i$a$ $e ;a/i(ita' (,s !am/i,s e# (as a(.!-,tas7 e#t'e ,t',sQ tam/i6#7 se $i,
25
e( !as, -e a(+-#as mi!',em&'esas #, !,#ta/a# !,# (a s,(*e#!ia $e (,s &-#t,s $e *e#ta7 est, $i9i!-(t, 'ea(ia' (as (a/,'es $ia'ias $e (as em&'esas7 (, !-a( ,!asi,#a -#a $ismi#-!i"# $e s-s +a#a#!ias &a'a (as em&'esas !,# 'e(a!i"# a( !ie''e $e( e:e'!i!i, e!,#"mi!, 9is!a( $a$, -e +e#e'" -# +ast, &a'a (as em&'esas -ie#es (es t,!, a$e!-a' s-s sistemas &a'a ma#e:a' e( !am/i, $e( !,/', $e IVA< Es &,' e((,7 -e a#a(iam,s (a sit-a!i"# -e a9',#ta# (as em&'esas *e#e,(a#as7 e#t,'#, a (as *a'ia/(es P,(.ti!as7 E!,#"mi!as 8 S,!ia(es =PEST> 8 !,m, a9e!ta',# (as me$i$as t'i/-ta'ias $-'a#te (,s (tim,s a?,s s,/'e e( e#t,'#,7 s-ma$, a( ;e!;, -e (as &,(.ti!as $e 'e!a-$a!i"# $e im&-est,s7 #, siem&'e ;a# si$, (as m)s i$"#easQ ,/se'*am,s -e e# &a'ti!-(a' (as &e-e?as 8 me$ia#as em&'esas $e( Esta$, T)!;i'a7 $e/i$, a( a-me#t, $e (,s !,#t',(es 9is!a(es7 e( a-me#t, $e( *a(,' $e (a -#i$a$ t'i/-ta'ia7 (,s a:-stes t'i/-ta'i,s7 8 (a &'ese#!ia $e( )m/it, i#9(a!i,#a'i, -e se *i*e e# #-est', &a.s !,#((e*, a( !ie''e $e m-!;as em&'esas7 &',$-!t, $e (a +'a*e sit-a!i"# e!,#"mi!a (a !-a( se i#te#si9i!, $e/i$, a (,s !,#ti#-,s a-me#t,s sa(a'ia(es7 t,$, est, s,# 9a!t,'es -e ;a# i#9(-i$, e# (a t,ma $e (a $e!isi"# &,' &a'te $e (,s em&'esa'i,s &a'a !e''a' s-s esta/(e!imie#t,s !,me'!ia(es< A (, (a'+, $e( a?, @H7 &',$-!t, $e (a i#esta/i(i$a$ &,(.ti!a -e *i*.a e( &a.s7 ,/(i+, a( Esta$, a i#te'!e$e'7 (, !-a( !a-s" -e e( &,$e' e:e!-ti*,7 e# s- a9)# $e me$ia' (a !'isis e!,#"mi!a7 &,(.ti!a 8 s,!ia(7 s,meti" a *,ta!i"# (a i#sta-'a!i"# $e -#a Asam/(ea Na!i,#a( C,#stit-8e#te =ANC>7 (a !-a( 9-#+e !,m, -# S-&'a&,$e' -e tie#e !,m, 9i# 'e9,'m-(a' e( esta$, 8 'e$a!ta' -#a #-e*a !,#stit-!i"#< C,#se!-ti*ame#te7 e( H $e se&tiem/'e $e( &'ese#te a?, e( P'esi$e#te Ni!,()s Ma$-',7 $-'a#te s- i#te'*e#!i"# a#te (a ANC &'ese#t" e( !,m&e#$i, $e ,!;, => (e8es7 8 a$em)s i#$i!" #-e*as me$i$as
26
,'ie#ta$as a( 'esta/(e!imie#t, $e( ,'$e# (as !-a(es !,/'a',# *i+e#!ia -#a *e -e sea# a&',/a$as &,' (a Asam/(ea Na!i,#a( C,#stit-8e#te< E# 'e(a!i"# a (as me$i$as im&(eme#ta$as $esta!am,s7 e( a-me#t, sa(a'ia( $e( !-a'e#ta &,' !ie#t, =>7 -e i#!(-8e /,#, $e a(ime#ta!i"# 8 &e#si,#esQ (a im&(eme#ta!i"# $e -# #-e*, sistema $e &a+,s i#te'#a!i,#a(es /asa$, e# m,#e$as $isti#tas a( $"(a' esta$,-#i$e#seQ e( esta/(e!imie#t, $e !asas $e !am/i, e# t,$, e( &a.sQ (a 'e/a:a $e J &-#t,s e# e( IVA &a'a -ie#es &a+-e# !,# ta':eta $e $6/it, , &a+, e(e!t'"#i!,7 tam/i6# esta/(e!i" #a 4"#i1a4ri$3a3 3$
r$2i"ir #4s %a14s 3$ 434s #4s s$r0i2i4s %8"#i24s 3$# %a9s 09a %a14 $#$2r!ni24, 8 -# $es!-e#t, e# e( &a+, $e Im&-est, s,/'e (a Re#ta &,' t'a#sa!!i,#es 8 &a+,s e(e!t'"#i!,s !-a#$, se &a+-e e( im&-est, e# e( a?, @Q !,# 'es&e!t, !,m&e#$i, $e (e8es 8 $e!'et,s !,#stit-8e#tes7 se tie#e -e i#$i'e!tame#te *a# a im&a!ta' a 9-t-', s,/'e (a $i#)mi!a e!,#"mi!a7 !,#ta/(e 8 t'i/-ta'ia *e#e,(a#a7 a !,#ti#-a!i"# se #,m/'a#F 1.
Le8 C,#stit-8e#te &a'a (a C'ea!i"# $e( C,#s,'!i, A+',a(ime#ta'i, $e( S-'< Ga!eta O9i!ia( Nme', <@H@ $e 9e!;a K@<H<
2.
Le8 C,#stit-8e#te P'e!i,s A!,'$a$,s< Ga!eta O9i!ia( Nme', K<@ E%t'a,'$i#a'i, $e 9e!;a @@@<H<
3.
Le8 C,#stit-8e#te $e I#*e'si"# E%t'a#:e'a P',$-!ti*a< Ga!eta O9i!ia( Nme', < $e 9e!;a @@@<H<
4.
Le8 C,#stit-8e#te $e R6+ime# T'i/-ta'i, &a'a e( Desa'',((, S,/e'a#, $e( A'!, Mi#e',< Ga!eta O9i!ia( N < $e 9e!;a @@ @<H<
5.
Le8 C,#stit-8e#te $e (,s C,#se:,s L,!a(es $e A/aste!imie#t, 8 P',$-!!i"#< Ga!eta O9i!ia( Nme', < $e 9e!;a @@<<
27
6.
Le8 C,#stit-!i,#a( $e L,s C,#se:,s P',$-!ti*,s $e T'a/a:a$,'as 8 T'a/a:a$,'es< Ga!eta O9i!ia( Nme', <K $e 9e!;a K@@<<
7.
De!'et, C,#stit-8e#te me$ia#te e( !-a( se esta/(e!e (a De',+at,'ia $e( R6+ime# Cam/ia'i, 8 s-s i(.!it,s< Ga!eta O9i!ia( N <J@ $e 9e!;a @@<<
8.
De!'et, C,#stit-8e#te -e 'e9,'ma e( $e!'et, !,# 'a#+,7 *a(,' 8 9-e'a $e Le8 $e im&-est, a (as +'a#$es T'a#sa!!i,#es i#a#!ie'as< Ga!eta O9i!ia( E%t'a,'$i#a'ia N K<K $e 9e!;a @@< A!t-a(me#te7 e# mate'ia 9is!a( e( E:e!-ti*, Na!i,#a( $e!'et" /a:, (a
Ga!eta O9i!ia( E%t'a,'$i#a'ia N K<J $e 9e!;a H $e a+,st, $e( a?, @7 e( a-me#t, $e (a a(.!-,ta ,'$i#a'ia $e( Im&-est, a( Va(,' A+'e+a$, a K a &a'ti' $e( $e se&tiem/'e $e @Q !-8, a-me#t, 9-e $e !-at', &,' !ie#t, =>7 (, -e im&(i!a -e (a a(.!-,ta +e#e'a( $e( @ est-*, *i+e#te ;asta e( $e a+,st, $e( a?, @< Es im&,'ta#te 'esa(ta'7 -e e# Ve#e-e(a se e#!-e#t'a# e%e#t,s $e( &a+, $e este im&-est, (,s si+-ie#tes '-/',sF (,s &',$-!t,s $e (a !a#asta /)si!a 8 (,s me$i!ame#t,s7 es $e!i' t,$,s (,s /ie#es $e !,#s-m, masi*, 8 $e &'ime'a #e!esi$a$ &a'a (a &,/(a!i"#< Tam/i6#7 se i#$i!" e%&'esame#te e# e( a't.!-(, $e( De!'et, -e (a a(.!-,ta im&,siti*a +e#e'a( a a&(i!a'se e# e( 'est, $e( a?, @ 8 e# e( a?, @ se') $e( $ie!is6is &,' !ie#t, =K>< Di!;a m,$i9i!a!i"# $e (a a(.!-,ta a( im&-est, $e( *a(,' a+'e+a$,7 im&a!ta'a $i'e!tame#te s,/'e (,s *e#e,(a#,s7 8a -e este t'i/-t,7 es -# im&-est, i#$i'e!t, 8 t'as(a$a/(e7 8 -ie# 'ea(me#te (, s,&,'ta es e( !,#s-mi$,' 9i#a(7 es $e!i'7 e( !i-$a$a#, !,m#Q &,' !-a#t, (,s $e#,mi#a$,s !,#t'i/-8e#tes ,'$i#a'i,s -e s,# (,s se!t,'es
i#$-st'ia(es7 (,s
!,me'!ia#tes 8 (,s &'esta$,'es $e se'*i!i,s i#$e&e#$ie#tes7 9-#+e# !,m, me',s i#te'me$ia'i,s e# -# &',!es, $e t'as(a!i"# $e( t'i/-t, ;asta e( con0ribu1en0e de 2ec2o , !,#s-mi$,' 9i#a(< Es &,' e((, -e (a ,&timia!i"# 28
t'i/-ta'ia e# este !as, #, a&-#ta ;a!ia (a 'e!-&e'a!i"# e!,#"mi!a &',s&e'a -e &(a#te, e( G,/ie'#,7 si#, -e esta me$i$a /-s!a ,/te#e' ma8,'es i#+'es,s e# /,(.*a'es &a'a e( 9is!, &',*e#ie#tes $e( &a+, $e im&-est,s &,' &a'te $e (,s !,#t'i/-8e#te7 !,# (a 9i#a(i$a$ $e 9i#a#!ia' e( +ast, &/(i!, 8 (,s &',+'amas s,!ia(es< A;,'a /ie#7 se ,/se'*a -# i#!,#*e#ie#te $a$, -e (a !a&a!i$a$ 'e!a-$a$,'a $e( 9is!,7 se ;a *ist, 'e$-!i$a +'a!ias a( !ie''e $e m-!;as em&'esas 8 a (a !,#t'a!!i"# $e (a e!,#"mi!a7 !,# 'e(a!i"# a (a !,m&'a 8 *e#ta7 $e &',$-!t,s 8 se'*i!i,s se+# $at,s e%t'a,9i!ia(es $e (a !,#s-(t,'a E!,a#a(.ti!a< T,$, est, se i#te#si9i!a7 $a$, -e estam,s e# &'ese#!ia $e -# es!e#a'i, e!,#"mi!, i#9(a!i,#a'i,< P,' ,t', (a$,7 esta me$i$a $e i#!'eme#ta' (a tasa $e( IVA ;a si$, !-esti,#a$a $a$, -e im&a!ta $i'e!tame#te s,/'e e( !,#s-mi$,' 8 #, se e#!-e#t'a e:e'!i!i, &a'ita'iame#te !,# 'es&e!t, a (a $ist'i/-!i"# &,'!e#t-a( +e#e'a( $e (a a(.!-,ta &a'a e( !as, $e (a e%,#e'a!i"# $e( &a+, $e( IVA a (a im&,'ta!i"# $e < &',$-!t,s7 m-!;,s $e e((,s s-&e'9(-,sQ as. !,m, (a e%,#e'a!i"# $e( &a+, $e( Im&-est, s,/'e (a Re#ta =ISLR> a (as em&'esas mi%tas &et',(e'as e# e( &a.s7 est, &e'mite *e' -e #, se 'ea(i" -#a $ist'i/-!i"# e!-)#ime $e( IVA< E# !-a#t, a( a-me#t, $e( sa(a'i, m.#im, ta#t, e# e( se!t,' &/(i!,7 !,m, e# (a em&'esa &'i*a$a e( G,/ie'#, Na!i,#a( i#$i!, -e as-mi'.a e( $i9e'e#!ia( $e( sa(a'i, $e (as #"mi#as $e (as i#$-st'ias me$ia#as 8 &e-e?as $e( &a.s &,' $.as7 &,' (, -e7 est, #, $e/e'.a i#9(-i' e# e( i#!'eme#t, e( &'e!i, $e /ie#es 8 se'*i!i,s< C,# 'es&e!t, a (a 'e!a-$a!i"# $e( ISLR e( Esta$, se?a(, -e e( 9is!, im&(eme#ta'a -# &',+'ama ,'ie#ta$, ;a!ia e( a(!a#!e $e (a meta $e $69i!it 9is!a( !e',7 &a'a e((, e( P'esi$e#te se?a(, -e se ;a!.a #e!esa'i, e#t'a' -#a eta&a $e $is!i&(i#a 9is!a(7 !,# (a 9i#a(i$a$ $e a&(i!a' -# !,#:-#t, $e !,''e!!i,#es -e *a# a 9,'ta(e!e' e( #-e*, sistema e!,#"mi!, *e#e,(a#,< I+-a(me#te7 e( !,#:-#t, $e (as ,!;, (e8es &'ese#ta$as a#te (a Asam/(ea Na!i,#a( C,#stit-8e =ANC> &e'miti')#
29
esta/(e!e' -# #-e*, sistema t'i/-ta'i, 'e(a!i,#a$, !,# 'e!ie#te &',+'ama $e 'e!-&e'a!i"# e!,#"mi!a7 e# $,#$e Vi!e&'esi$e#!ia $e E!,#,m.a7 Ta'e E( Aissami se') e( e#!a'+a$, $e ((e*a' e( &',8e!t, $e (e8 $e( #-e*, sistema t'i/-ta'i, 8 9is!a(7 e# e( ma'!, $e (a 'e!,#*e'si"# m,#eta'ia 8 e!,#"mi!a $e( &a.s< E( e%iste#te ma'!, #,'mati*, t'i/-ta'i,7 &'ese#ta -#a 9-#$ame#ta!i"# !,#!e&t-a( $e (as &,(.ti!as 9is!a(es 8 &'i#!i&i,s t'i/-ta'i,s< De#t', $e (a &,(.ti!a t'i/-ta'ia7 se e#!-e#t'aF e# &'ime' (-+a'7 (a t'i/-ta!i"#7 (a !-a( se s-ste#ta e# e( &'i#!i&i, $e i+-a($a$7 e-i$a$7 8 $e &',&,'!i,#a(i$a$Q e# se+-#$, (-+a'7 e( im&-est,7 e( !-a( se s-ste#ta e# e( &'i#!i&i, $e (e+a(i$a$7 #, !,#9is!at,'ie$a$ 8 $e 'et',a!ti*i$a$< Ca$a -#, $e e((,s &e'mite +e#e'a' !,#$i!i,#es a (,s s-:et,s a!ti*,s 8 &asi*,s7 &a'a -e &-e$a# i#te'a!t-a' $e 9,'ma a'm"#i!a &a'a e( (,+', $e (,s ,/:eti*,s< E# este !as, &a'ti!-(a'7 $i!;a i#te'a!!i"# /i#,mia(7 &e'mite ((e*a' a !a/, (a 'e!a-$a!i"# t'i/-ta'ia &,' e( Esta$,7 +'a!ias a( !-m&(imie#t, $e (as ,/(i+a!i,#es a$-i'i$as $e (,s !,#t'i/-8e#tes7 e# !,#se!-e#!ia7 e( t'i/-t, 8 s- 'e!a-$a!i"# s,# me$i$as $e &,(.ti!a 9is!a( 9-#$ame#ta(es &a'a e( s,ste#imie#t, $e (a !a'+a &/(i!a< P,' s- !a')!te' ,'+)#i!,7 e( C"$i+, O'+)#i!, T'i/-ta'i, =COT> es (a 'e9e'e#!ia (e+a( &'im,'$ia(7 se+# (, esta/(e!i$, e# s- a't.!-(, $,#$e se se?a(a# (as !,#$i!i,#es e# (as !-a(es se 9-#$ame#ta') e( sistema $e im&,si!i"# *e#e,(a#, &a'a e( !-m&(imie#t, $e (,s t'i/-t,s 8 si'*e $e /ase t6!#i!a &a'a (a 'e+-(a!i"# $e t'i/-t,s #a!i,#a(es7 estata(es 8 m-#i!i&a(es7 -e a s- *e si'*e# $e /ase 9-#$ame#ta( $e (a &,(.ti!a 9is!a( $e( &a.s7 e# $,#$e se e#tie#$e &,' &,(.ti!a 9is!a( (as se'ies $e $e!isi,#es t,ma$as &,' e( +,/ie'#, #a!i,#a( -e im&(i!a# ta#t, e( 9i#a#!iamie#t, 8 -s, $e 'e!-'s,s 8 +ast,s7 as. !,m, (as $e!isi,#es $e !am/i, e# (a +esti"# +-/e'#ame#ta( #e!esa'ias &a'a e( (,+', $e ,/:eti*,s &',&-est,sQ $e m,$, -e se !,#si$e'a -e e( t'i/-t, #, s,(ame#te se 'e+-(a') !,m, e(eme#t, t6!#i!,7 si#, tam/i6# (as im&(i!a!i,#es :-'.$i!as<
30
P,' ,t'a &a'te7 (a t'i/-ta!i"# es -# e(eme#t, a !,#si$e'a' a( m,me#t, $e $ise?a' 8 a&(i!a' &,(.ti!as &/(i!as7 8a -e (,s im&-est,s tie#$e# a esta' .#timame#te i#!,'&,'a$,s e# (a e:e!-!i"# $e &,(.ti!as 9is!a(es e%&a#si*as , 'est'i!ti*as7 a&(i!a$as $e 9,'ma si#!',#ia$a 8 a'm"#i!a7 &a'a !,# e((, &',&i!ia' e( e-i(i/', $e ,t',s e(eme#t,s ma!',e!,#"mi!,s 'e(e*a#tes7 ta(es !,m,F i#9(a!i"#7 &',$-!t, i#te'#, /'-t,7 'ese'*as i#te'#a!i,#a(es7 (i-i$e7 masa m,#eta'ia7 em&(e,7 e#t'e ,t',s< De#t', $e( sistema $e a$mi#ist'a!i"# 9i#a#!ie'a &/(i!a7 (a t'i/-ta!i"# 8 a$-a#as est)# a(i#ea$as $e 9,'ma &',ta+"#i!a a (a !'ea!i"# $e i#+'es,s ,'$i#a'i,s7 -e (-e+, se')# $is&-est,s &'es-&-esta'iame#te e# 9,'ma $e e',+a!i,#es $e( mism, !a')!te'< A( 'es&e!t,7 se tie#e -e &,' $e9i#i!i"# -# m,$e(, $e +e'e#!ia t'i/-ta'ia *ia/(e se s-ste#ta e# $,s &i(a'es 9-#$ame#ta(esF &,' -# (a$,7 (a +e'e#!ia $e( 'ies+, t'i/-ta'i, i#;e'e#te a( #e+,!i, 8 s-s ,&e'a!i,#es $es!'i/e &a'a #-est'a i#*esti+a!i"# !,m, (a ame#aa $e -# e*e#t, $e .#$,(e t'i/-ta'i, &-e$a a9e!ta' a$*e'same#te a (a ,'+a#ia!i"# e9i!ie#teme#te7 e9i!ame#te 8 e9e!ti*ame#te e( !-m&(imie#t, $e s- est'ate+ia $e #e+,!i,Q 8 &,' e( ,t',7 (a ,&timia!i"# t'i/-ta'ia , (a 'a!i,#a(ia!i"# $e (a !a'+a t'i/-ta'ia $e (a ,'+a#ia!i"# siem&'e !,# est'i!t, a&e+, a (as #,'mas -e a&(i-e#< De m,$, -e &a'a e( !as, *e#e,(a#, se ;a!e im&e'i,s, a#a(ia' !"m, ;a# si$, a9e!ta$,s (,s &i(a'es t'i/-ta'i,s< Pa'a +e'e#!ia' (,s 'ies+,s t'i/-ta'i,s $e -#a ,'+a#ia!i"# e# &'ime' (-+a' se $e/e# i$e#ti9i!a' (,s mism,s7 !,# e( &',&"sit, $e !,m&i(a' -# i#*e#ta'i, $e 'ies+,s t'i/-ta'i,s !(asi9i!a$,s se+# s- im&a!t, e# e( !-m&(imie#t, $e (a est'ate+ia $e (a ,'+a#ia!i"#< E# se+-#$, (-+a'7 se $e/e# a#a(ia' (,s 'ies+,s !(asi9i!)#$,(,s se+# s- ti&, 8 !-a#ti9i!a#$, s- im&a!t, e# (a ,'+a#ia!i"#7 *a(,'a#$, (a !,#ti#+e#!ia e# 9-#!i"# $e s- &',/a/i(i$a$ $e ,!-''e#!ia =9'e!-e#!ia> e im&a!t, =i#te#si$a$>7 $ete'mi#a#$, (as me$i$as ,'ie#ta$as a miti+a' , e(imi#a' (a !,#ti#+e#!ia &(a#tea$a 8 9i#a(me#te *a(,'a#$, e( !,st, $e $i!;as me$i$as<
31
E# este se#ti$,7 (,s ti&,s $e 'ies+,s t'i/-ta'i,s m)s &'ese#tes e# (a 'ea(i$a$ $e (a em&'esa *e#e,(a#a s,# (,s si+-ie#tesF
Ries+,s t'a#sa!!i,#a(esF s,# (as !,#ti#+e#!ias *i#!-(a$as !,# (as ,&e'a!i,#es #, 'e!-''e#tes7 ta(es !,m,F 9-si,#es7 !,m&'as $e 9,#$,s $e !,me'!i,7 'eest'-!t-'a!i,#es &at'im,#ia(es7 +'a#$es i#*e'si,#es7
e#t'e ,t',s< Ries+,s ,&e'a!i,#a(esF s,# (,s 'ies+,s as,!ia$,s !,# (as ,&e'a!i,#es #,'ma(es $e( #e+,!i,7 a-e((as -e 'e&'ese#ta# (a 'a"# $e se' $e(
mism,< Ries+,s $e !-m&(imie#t,F s,# (,s 'ies+,s as,!ia$,s a (,s $e/e'es 9,'ma(es 8 mate'ia(es &'e*ist,s &,' (as #,'mati*as t'i/-ta'ias7 est,s &-e$e# se'F (,s $e/e'es 9,'ma(es7 8 !-m&(imie#t, a (as 'es,(-!i,#es7 &',*i$e#!ias 8 "'$e#es ema#a$as &,' e( Esta$,7 (a a$mi#ist'a!i"#
t'i/-ta'ia , e( P,$e' E:e!-ti*,7 e#t'e ,t',s< Ries+,s C,#ta/(esi#a#!ie',sF s,# (,s 'ies+,s as,!ia$,s e# +e#e'a( a( i#$e/i$, 'e+ist', $e (as ,&e'a!i,#es t'i/-ta'ias7 i#!(-i$a (a i#!,''e!ta *a(,'a!i"# $e (as &',*isi,#es $e +ast, $e im&-est, , $e !,#ti#+e#!ias 9is!a(es -e &-e$a# a9e!ta' (,s 'es-(ta$,s 'e9(e:a$,s e#
(,s esta$,s 9i#a#!ie',s< Ries+,s $e Re&-ta!i"#F es e( 'ies+, -e 'e!ae s,/'e e( +e'e#te t'i/-ta'i, $e (a em&'esa7 8a -e 6( $e/e a#a(ia' 8 *a(,'a' e( 'ies+, -e im&(i!a e( !,#,!imie#t, &,' &a'te $e !(ie#tes7 &',*ee$,'es7 i#*e'si,#istas 8 !,m-#i$a$ e# +e#e'a(7 $e (,s as-#t,s t'i/-ta'i,s -e e*e#t-a(me#te +e#e'a'se a#te -# &',!e$imie#t,s $e 9is!a(ia!i"# e:e'!i$, &,' e( e#te s-&e'*is,' 8 9is!a(ia$,' e# mate'ia t'i/-ta'ia< P,' !,#si+-ie#te7 -#a *e i$e#ti9i!a$,s 8 a#a(ia$,s (,s 'ies+,s
t'i/-ta'i,s !,mie#a e( &',!es, $e e*a(-a!i"# $e (,s mism,s7 e( !-a( !,#siste e# -# &',!es, $e(i/e'a$, &a'a $e!i$i' e#t'e e(imi#a'7 miti+a' , a!e&ta' (a !,#ti#+e#!ia7 e# /ase a( #i*e( $e 'ies+, -e est6 $is&-esta , &'e&a'a$a7 a !,''e' (a ,'+a#ia!i"# 8 (a *a(,'a!i"# $e (a me$i$a ,'ie#ta$a a miti+a' ,
32
e(imi#a' (a !,#ti#+e#!iaQ $e/i$, a (as *a'ia!i,#es t'i/-ta'ias 8 (,s 'ies+,s t'i/-ta'i,s $e#t', $e (,s &',!es,s !,#ta/(es -e i#!'eme#ta',# a( m,me#t, $e ,&e'a' &,' &a'te $e (,s em&(ea$,s7 $i'e!ti*,s 8 +e'e#tes $a$, -e s,# !,''es&,#sa/(es $e (,s e'','es -e se +e#e'e#7 as. !,m, tam/i6# se+# (a m)%ima $e( $e'e!;, -e ;a!e me#!i"# a -e e( $es!,#,!imie#t, $e (a (e8 #, e%ime $e s- !-m&(imie#t,< A;,'a /ie#7 (a ,&timia!i"# t'i/-ta'ia7 es e( se+-#$, &i(a'7 e( !-a( se 'e(a!i,#a !,# e( a!t, te#$e#te a 'a!i,#a(ia' (a !a'+a t'i/-ta'ia $e -# !,#t'i/-8e#te &a'a ,&timia' (a -ti(ia!i"# $e s-s 'e!-'s,s 9i#a#!ie',s7 siem&'e !,# est'i!t, a&e+, a (a #,'mati*a (e+a( *i+e#te 8 !,# e( #i!, ,/:eti*, $e a'm,#ia' (a est'ate+ia $e #e+,!i,s $e (a ,'+a#ia!i"# !,# s$e/e' $e !,a$8-*a' !,# (,s +ast,s &/(i!,s< Est, ame'ita -#a &(a#ea!i"# t'i/-ta'ia ,'ie#ta$a ;a!ia (a ,&timia!i"# $e( !,st, 9is!a( , 9i#a#!ie', $e -#a t'a#sa!!i"# &a'ti!-(a' , $e (a ,&e'a!i"# $e( #e+,!i,< La ,'+a#ia!i"#7 e# e( ma'!, $e (a ,&timia!i"# t'i/-ta'ia7 !,#siste e# !,m&i(a' (,s e(eme#t,s 8 'e!-'s,s #e!esa'i,s &a'a e:e!-ta' (, &(a#i9i!a$, e# e( &(a, $e tiem&, &'e*ist, &a'a e:e!-ta'(a< E# !,#se!-e#!ia7 e( !,#t',( t'i/-ta'i, $e -#a est'ate+ia $e ,&timia!i"# -e !,#siste e# *e'i9i!a' (a !,i#!i$e#!ia , #, $e (,s 'es-(ta$,s ,/te#i$,s $es&-6s $e (a im&(eme#ta!i"# $e (a misma7 !,# (,s 'es-(ta$,s es&e'a$,s $ete'mi#a$,s ,'i+i#a(me#te $-'a#te e( &',!es, $e &(a#i9i!a!i"# &,' (, -e e( +e'e#te t'i/-ta'i, $e/e ma#te#e' e( me:,' !'ite'i, &a'a /a(a#!ea'7 a'm,#ia' 8 ,&timia' (a !a'+a $e( !,#t'i/-8e#te !,# (,s &',&"sit,s $e +e'e#!ia' e( 'ies+, t'i/-ta'i, !,# (,s ,/:eti*,s &(a#tea$,s< De m,$, -e ;,8 e# $.a7 !,/'a 'e(e*a#!ia (a &(a#i9i!a!i"# 9is!a( $e#t', $e (as ,'+a#ia!i,#es7 #, s,(, se $e/e t,ma' e( a#)(isis !,#ta/(e7 si#, (a im&,'ta#!ia $e -# es&e!ia(ista e# e( )'ea t'i/-ta'ia 8 9i#a#!ie'a7 &a'a ;a!e'(e 9'e#te a (as ,/(i+a!i,#es 8 m,$i9i!a!i"# $e (as (e8es<
33
E# ese ,'$e# $e i$eas7 se ,/se'*a -e (,s &',/(emas e!,#"mi!,s -e a9',#ta Ve#e-e(a7 $e#t', $e -#a $e (as s,(-!i,#es 9a!ti/(es7 -e e( Esta$, estim, -e e'a *ia/(e 9-e (a a&(i!a!i"# $e -# a&a(a#!amie#t, a t'a*6s $e (a 'e!a-$a!i"# t'i/-ta'ia +e#e'a$a e# ma8,' &',&,'!i"# &,' e( se!t,' &'i*a$, !,# !,#t'a&'esta!i"# !,# e( a&,'te 'ea(ia$, &,' e( se!t,' &/(i!,7 est, m)s a(() $e se' -#a &,(.ti!a &,(a'ia$a a9e!ta $i'e!tame#te a( !,#t'i/-8e#te 9i#a(7 es &,' e((, -e e( Esta$, est) e# (a ,/(i+a!i"# $e ,t,'+a' me:,'es ,&!i,#es $e a$a&ta!i"# &a'a e( se!t,' &'i*a$, 8 e# es&e!ia( a (as P8mes7 8a -e ta(es s-/s s-/si$ i$i, i,ss ,t,'+ ,t,'+a$, a$,ss &,' e( Esta Esta$, $, &e'm &e'mititi' i')# )# e-i e-i(i(i/' /'a' a' e( !,st !,st, , $e (as (as ,&e'a!i,#es est'at6+i!as &a'a e( &a.s7 as. !,m, tam/i6# (a ,/te#!i"# $e (a mate'ia &'ima7 t'a#s9,'ma!i"#7 $ist'i/-!i"# 8 !,me'!ia(ia!i"# $e( &',$-!t, , se'*i!i, &e'te#e!ie#tes a (,s '-/',s es&e!ia(es !,# !a')!te' $e e%e#!i"# &,' &a'te $e (a em&'esa &'i*a$a7 &'i*a$a7 !,# (a 9i#a(i$a$ 9i#a(i$a$ $e ma#te#e' (,s *,(me#es $e &',$-!!i"# 8 m)'+e#es $e +a#a#!ias /'i#$)#$,(e (a me:,' 'e(a!i"# !,st,W /e#e9i!i, &,si/(e a( !,#s-mi$,' 9i#a( < P,' P,' !,#s !,#si+ i+-i -ie# e#te te77 (a
'es& 'es&,# ,#sa sa/i /i(i(i$a $a$ $ -e -e $ema $ema#$ #$a a (a a!!i a!!i"# "#
&',9esi,#a( $e( C,#ta$,' P/(i!, -e &'ese#ta e( ma'!, t'i/-ta'i, *e#e,(a#, e# e( !-a( !-a( se -/i! -/i!a a #-est -est'a 'a i#*e i#*est stii+a!i +a!i"# "#77 !,#s !,#sttit-8 it-8e e -# as&e as&e!t !t,s ,s 9-#$ame#ta(7 $a$, -e e( ',( -e $esem&e?a $e#t', $e (a em&'esa7 im&(i!a (a ases,'.a $e( !-m&(imie#t, $e (,s $e/e'es 9,'ma(es e# mate'ia $e Im&-est, s,/'e (a Re#ta =ISLR> 8 e( Im&-est, $e( Va(,' A+'e+a$, =IVA> &,' &a'te $e (as P8mes !,/'a -# ma8,' se#ti$, a( i+-a( -e (a a&(i!a!i"# $e #-e*as &,(.ti!as i#te'#as i#te'#as e#9,!a$as e#9,!a$as a /'i#$a' /'i#$a' e( !,''e!t, !,''e!t, ases,'amie#t ases,'amie#t, , t'i/-ta'i, t'i/-ta'i, $e ma#e'a -e -e !,#t !,#t'a 'a'' ''es estte (a &'es &'esii"# t'i/'i/-tta'i a'ia e:e' e:e'!i !i$a $a &,' &,' e( Est Esta$, a$, 8 (a A$mi#ist'a!i"# t'i/-ta'ia a#te &,si/(es sa#!i,#es ((e*a$,s a !a/, &,' e( SENIAT SENIAT ;a!ia (,s esta/(e!imi esta/(e!imie#t,s e#t,s $-'a#te (as :,'#a$as :,'#a$as $e 9is!a(ia!i 9is!a(ia!i"#7 "#7 es &,' e((, -e (,s (i#eamie#t,s -e $i!te e( $e&a'tame#t, $e !,#ta/i(i$a$ i#te'#, $e !a$a em&'esa $ete'mi#a'a (a !a&a!i$a$ $e a$a&ta!i"# 8 e( /-e# 9-#!i,#amie#t, $e (a $i#)mi!a 8 !,#t',( $e (as ,&e'a!i,#es em&'esa'ia(es7
34
me'!a#ti(es7 !,#ta/(es7 8 t'i/-ta'ias as. !,m, tam/i6# e# (a a$a&ta!i"# $e te!#,("+i!a $e( &',!es, !,#ta/(e $e !,#9,'mi$a$ !,# (, esta/(e!i$, e# (as #,'mati*as 9is!a(es< E# este se#ti$,7 e( 0e9e $e Esta$, $e Ve#e-e(a7 se+# (a Ga!eta O9i!ia( O9i!ia( N <H $e 9e!;a $e se&tiem/'e se&tiem/'e @ &-/(i!a$a se+# e( De!'et, De!'et, N @< a!-(ta' a (a A$mi#ist'a!i A$mi#ist'a!i"# "# T'i/-ta'ia T'i/-ta'ia &a'a 'ea:-sta' 'ea:-sta' (a U#i$a$ T'i/ 'i/-ta'i a'ia =U7 !,# /ase a (,s a#)(isis t6!#i!,s -e !,''e !,''es&, s&,#$ #$a# a#77 !-a#$ !-a#$, , e( "'+a# "'+a#, , !,m& !,m&et ete# e#te te -e a-t,'i a-t,'i!e !e se e#!-e#t'e i#;a/i(ita$, (e+a( , :-$i!ia(me#te &a'a ;a!e'(,< Omissis => Omissis => K< Di!ta' Di!ta' me$i$as me$i$as e%t'a,' e%t'a,'$i# $i#a'i a'ias as -e &e'mit &e'mita# a# a (a a-t,'i$ a-t,'i$a$ a$ m,#eta'ia #a!i,#a( a+i(ia' 8 +a'a#tia' (a im&,'ta!i"#7 $ist'i/-!i"# 8 $is&,#i/i(i$a$ ,&,'t-#a $e (as m,#e$as 8 /i((etes $e !-'s, (e+a( e# (a Re&/(i!a B,(i*a'ia#a $e Ve#e-e(a< Omissis => Omissis => < Esta/(e!e' sistemas $e e%,#e'a!i"# $e im&-est,s 8 tasas a (a im&,'ta!i"# $e /ie#es $e !a&ita( 8 mate'ia &'ima #e!esa'i,s &a'a (a &',$-!!i"#7 (a i#$-st'ia #a!i,#a( 8 (,s se'*i!i,s ese#!ia(es< < La im&(eme#ta!i"# $e me$i$as es&e!ia(es $e i#!e#ti*, a (,s se!t, se!t,'e 'ess &',$&',$-!t !ti* i*,7 ,7 i#$i#$-st st'i 'ia( a(77 !,me' !,me'!i !ia( a( 8 $e se'*i se'*i!i !i,s ,s -e
35
&',m-e*a# (a i#*e'si"# &'i*a$a $e em&'esa'i,s #a!i,#a(es7 !,# $i*isas &',&ias7 e# e( 'eim&-(s, $e (a e!,#,m.a $e( Pa.s< < La !'ea!i"# e im&(eme#ta!i"# $e s-/si$i,s 8 ,t',s /e#e9i!i,s $e !a')!te' $i'e!t, a (,s se!t,'es s,!ia(es m)s *-(#e'a/(es7 -e !,#9,'me# -# sistema $e &',te!!i"# e!,#"mi!a t'a#sit,'i,7 !,# e( !-a( se im&i$a im&i$a -e (,s se!t,'es !,# ma8,' !a&a!i$a$ !a&a!i$a$ !,#t'i/-ti* !,#t'i/-ti*a a t'as t'as(a (a$e $e# # a a-e a-e(((,s (,s (,s (,s e9e! e9e!tt,s $e me$i me$i$a $ass e!, e!,#"mi #"mi!a !ass im&(eme#ta$as &a'a a(!a#a' -#a :-sta 8 e-i(i/'a$a $ist'i/-!i"# $e 'i-ea e# e( Pa.s< Omissis => Se+# (, a#tes e%&-est,7 se &e'!i/e (a &'e,!-&a!i"# $e( Esta$, &,' 'e,'$e#a'
(a
e!,#,m.a
*e#e,(a#a7
a
t'a*6s
$e
a(+-#as
,&tim ,&timi ia! a!i, i,#e #ess t'i/ t'i/-t -ta' a'ias ias -e -e (e !,''e !,''es& s&,#$ ,#$e' e') ) ((e*a ((e*a'' a !a/, !a/, e( Se'*i!i, Na!i,#a( I#te+'a$, $e A$mi#ist'a!i"# A$-a#e'a 8 T'i/-ta'ia =SENIAT>7 =SENIAT>7 &,' &a'te &a' te $e (a I#te#$e#!ia Na!i,#a( $e T'i/-t,s I#te'#,s7 (a $esa'',((, (a e:e!-!i"# $e -# P(a# $e#,mi#a$, D69i!it is!a( Ce',Q e( !-a( i#i!i, !,# e( De!'et, P'esi$e#!ia( N 7 &-/(i!a$, e# Ga!eta O9i!ia( N K<J E%t'a,'$i#a'ia $e 9e!;a H $e a+,st, $e( a?, @Q &,ste'i,'me#te $e 'ea(i, e( De!'et, C,#stit-8e#te -e 'e9,'ma e( De!'et, De!'et, !,# Ra#+,7 Va(,' Va(,' 8 -e'a $e Le8 $e Im&-est, Im&-est, a (a G'a#$es T'a#sa!!i,#es i#a#!ie'as7 e#t'e -# 'a#+, &e'miti$, $e => ;asta -# m)%im, $e =@> 8 -e$, 9i:a$a e# e( =>< C,#se!-ti*ame#te7 se 'ea(i" e( De!'et" C,#stit-8e#te esta/(e!i" -# R6+ime# Tem&,'a( Tem&,'a( $e &a+, $e A#ti!i&, $e Im&-est, a( Va(,' A+'e+a$, 8 $e A#ti!i A#ti!i&, &, $e Im&Im&-es est, t, S,/' S,/'e e (a Re#t Re#ta a &a'a &a'a s-:et s-:et,s ,s &asi &asi*,s *,s !a(i9i !a(i9i!a$, !a$,ss !,m, !,m, es&e!i es&e!ia(e a(es< s< L-e+, L-e+, se 'ea(i 'ea(i" " (a M,$i9i M,$i9i!a! !a!i"# i"# $e( Ca(e#$a'i, Ca(e#$a'i, $e S-:et,s S-:et,s Pasi*,s Es&e!ia(es &a'a (a $e!(a'a!i"# $e!(a'a!i"# 8 &a+, $e (,s !,#t'i !,#t'i/-8e /-8e#te #tess es&e!ia es&e!ia(es (es 8 s-s ,/(i+a! ,/(i+a!i,# i,#es es t'i/-t t'i/-ta'ia a'iass $e a#ti! a#ti!i& i&,s ,s $ia' $ia'i, i,ss 8 $e!( $e!(a' a'a!i a!i,# ,#es es sema# sema#a( a(es es ,'ie#t ,'ie#ta$a a$ass ;a!ia ;a!ia e( !-m&(i !-m&(imie mie#t, #t, $e (as #-e*as #-e*as me$i$a me$i$ass e!,#"m e!,#"mi!a i!ass $i!ta$a $i!ta$ass &,' e( E:e!-ti*, se+# e( D$2r$4 C4nsi6:$n$, $# 26a# 24"r4 0i1$n2ia a
%arir 3$# () 3$ s$%i$&"r$ 3$# a;4 '()*, as9 #4 in3i2a $# ar926#4 36
)< 3$ 3i2=4 D$2r$4 N> ?.@*7 !,# (, !-a( $sa ini2iai0a #$ %$r&ia a# Esa34 2a%ar &s 4n34s : as9 %43$r s6ra1ar #4s 1as4s 3$# Esa34, $n 24nra%r$sa2i!n s$ n$2$sia 6$ a## &a:4r 2ir26#an$ 3$# 24n4 &4n$ari4 %ara 6$ s$ a2i0$ #a 2a3$na 3$ 24&$r2ia#i7a2i!n : s$ #41r$ e( 'esta/(e!imie#t, $e( e-i(i/'i, e!,#"mi!,7 ta# a#;e(a$, &,' t,$,s (,s *e#e,(a#,s< De#t', $e (as (.#eas !e#t'a(es $e (a 'e9,'ma t'i/-ta'ia s,/'e e( $69i!it 9is!a( !e',7 se tie#e -e e( Esta$, &',m,*i" (as a!!i,#es ,'ie#ta$as a !,#t',(a' (a !a#!e(a!i"# $e( &a+, $e (as a(.!-,tas ta#t, &a'a e( IVA !,m, &a'a e( ISLR 8 (as IGT7 !,# esta #-e*a &,(.ti!a t'i/-ta'ia 8 9is!a(7 se 9,'ta(e!e')# 8 am&(ia'a# (,s me!a#ism,s $e 'e!a-$a!i"# $e (,s im&-est,s e# e( &a.s< A;,'a /ie#7 se+# e( C,mit6 Pe'ma#e#te $e As-#t,s T'i/-ta'i,s a$s!'it, a (a e$e'a!i"# $e C,(e+i,s $e C,#ta$,'es P/(i!,s $e Ve#e-e(a7 &'ese#ta',# -# !-a$', e%&(i!ati*, e( !-a( 'ese?a (a $es!'i&!i"# $e (a (e87 e( ti&, $e t'i/-t,7 (a +a!eta ,9i!ia( 8 (a 9e!;a $e a&(i!a!i"#7 $i!;, !-a$', se m-est'a a !,#ti#-a!i"#F DESCRIPCIÓN
TIPO DE TRIBUTO
A#ti!i&, $e IVA
IVA
A#ti!i&, $e ISLR
ISRL
De!(a'a!i"# sema#a( IVA =Tem&,'a(>
IVA
M,$i9i!a!i"# A(.!-,ta IGT
IGT
Re9,'ma $e (a Le8 -e esta/(e!e e( im&-est, a( Va(,' A+'e+a$, =IVA> M,$i9i!a!i"# Ca(e#$a'i, &a'a (a
IVA
$e!(a'a!i"# 8 &a+, $e (as ,/(i+a!i,#es (a/,'a(es e# e( ma'!,
E%t'a,'$i#a'ia K<K $e 9e!;a @WW@ E%t'a,'$i#a'ia K<K $e 9e!;a @WW@ E%t'a,'$i#a'ia K<K $e 9e!;a @WW@ E%t'a,'$i#a'ia K<K $e 9e!;a @WW@ E%t'a,'$i#a'ia K<K $e 9e!;a @WW@ E%t'a,'$i#a'ia <K
FECHA DE APLICACIÓN WW@ WW@ WW@ WW@ WW@
$e 9e!;a @WW@ IVAISLR
$e( $e!'et, -e esta/(e!e e( '6+ime# tem&,'a( P',*i$e#!ia me$ia#te (a !-a( se
GACETA OFICIAL
se+# P',*i$e#!ia
WW@
A$mi#ist'ati*a UNIDAD
37
SNAT@@ E%t'a,'$i#a'ia <H7
WW@
'ea:-sta (a U#i$a$ T'i/-ta'ia
TRIBUTARIA
$e 9e!;a WW@
E# !,#se!-e#!ia7 e( De!'et, C,#stit-8e#te &-/(i!a$, e# Ga!eta O9i!ia( E%t'a,'$i#a'ia N K<K7 e# (a !-a( se esta/(e!e -e e( '6+ime# tem&,'a( $e &a+, $e a#ti!i&, $e( Im&-est, a( Va(,' A+'e+a$, =IVA> 8 e( Im&-est, s,/'e (a Re#ta =ISLR> &a'a s-:et,s &asi*,s es&e!ia(es7 es &,' e((, -e a !,#ti#-a!i"# se e# e#-#!ia# (,s as&e!t,s m)s 'e(e*a#tesF < La !'ea!i"# $e -# R6+ime# Tem&,'a( $e Pa+, $e A#ti!i&, $e IVA e ISLR< @< La a&(i!a!i"# $e S-:et,s Pasi*,s Ca(i9i!a$,s !,m, Es&e!ia(es -e se $e$i-e a 'ea(ia' a!ti*i$a$es e!,#"mi!as $isti#tas a (a e%&(,ta!i"# $e mi#as7 ;i$',!a'/-',s 8 a!ti*i$a$es !,#e%as7 8 #, sea# &e'!e&t,'as $e (as 'e+a(.as $e'i*a$as $e (as e%&(,ta!i,#es a#tes 'e9e'i$as< < Est)# e%e#t,s $e (,s a#ti!i&,s esta/(e!i$,s e# este $e!'et, (as &e's,#as #at-'a(es /a:, 'e(a!i"# $e $e&e#$e#!ia !a(i9i!a$as !,m, s-:et,s &asi*,s es&e!ia(es< < E( Im&-est, a( Va(,' A+'e+a$, se') $ete'mi#a$,s &,' &e'i,$,s sema#a(es< J< E( a#ti!i&, $e IVA se $ete'mi#a'a t,ma#$, !,m, /ase e( IVA $e!(a'a$, e# (a sema#a a#te'i,' e#t'e (,s $.as ;)/i(es $e (a sema#a< K< E( &,'!e#ta:e $e a#ti!i&, $e ISLR &'e*ist, e# e( $e!'et, es $e &a'a (,s !,#t'i/-8e#tes &asi*,s es&e!ia(es7 $i9e'e#tes a (as i#stit-!i,#es 9i#a#!ie'as7 se!t,' /a#!a'i,7 se+-',s 8 'ease+-',s &a'a -ie#es se esta/(e!e -# &,'!e#ta:e $e a#ti!i&, $e @< H< E( a#ti!i&, $e ISLR se $ete'mi#a s,/'e (,s I#+'es,s B'-t,s &',$-!t, $e (as *e#tas $e /ie#es 8 &'esta!i"# $e se'*i!i,s7 ,/te#i$,s $e( &e'i,$, $e im&,si!i"# $e( mes a#te'i,' $e#t', $e( te''it,'i, #a!i,#a(<
38
< E( a#ti!i&, $e ISLR &a'a (,s !,#t'i/-8e#tes s-:et,s a se !a(!-(a s,/'e (a /ase $e (,s i#+'es,s /'-t,s ,/te#i$,s e# e( &e'i,$, $e im&,si!i"# a#te'i,' e# mate'ia $e IVA< < Pa'a e( !as, $e (as i#stit-!i,#es 9i#a#!ie'as7 /a#!,s7 se+-',s 8 'ease+-',s (a /ase $e !)(!-(, $e( a#ti!i&, $e ISLR se') s,/'e (,s i#+'es,s /'-t,s ,/te#i$,s e# e( $.a i#me$iatame#te a#te'i,' m-(ti&(i!a$, &,' e( @< < < La A$mi#ist'a!i"# T'i/-ta'ia &,$') 'ea(ia' $ete'mi#a!i,#es $e (,s im&-est,s a -e se 'e9ie'e este $e!'et, s,/'e (a /ase &'es-#ti*a< < E( '6+ime# esta/(e!i$, e# este De!'et, tie#e !a')!te' tem&,'a( 8 s-stit-8e a( a#ti!i&, $ete'mi#a$, a t'a*6s $e (a De!(a'a!i"# Estima$a $e ISLR 8 s-s&e#$e (a *i+e#!ia esta/(e!i$, e# e( a't.!-(, @ $e (a Le8 $e( IVA< J< Este De!'et, C,#stit-8e#te e#t', e# *i+e#!ia a &a'ti' $e( $e se&tiem/'e $e @< La &e's&e!ti*a &a'a e( se!t,' &'i*a$, *e#e,(a#,7 t'as -# e#t,'#, $e 'e!esi"#7 e( /a:, !,#s-m, 8 !a.$a e# (as *e#tasQ 'es-(ta$, $e (as 'e!ie#tes
39
me$i$as +-/e'#ame#ta(es e# mate'ia e!,#"mi!a &,' &a'te $e( P'esi$e#te Ni!,()s Ma$-', m-8 &',/a/(eme#te te#$') -# !,st, 9is!a( im&,'ta#te 8 -#a !a'+a 9-e'te s,/'e e( se!t,' &'i*a$,Q a$em)s $e( im&a!t, e# est'-!t-'a $e !,st,s 8 &,' e#$e e# e( &'e!i,s &',$-!t, &a'a e( !,#s-mi$,' 9i#a( &',$-!t, $e( a+'esi*, i#!'eme#t, $e( sa(a'i, m.#im,< Des$e e( &-#t, $e *ista e!,#"mi!,7 es im&,si/(e *is(-m/'a' -# es!e#a'i, i$ea(7 &,' (, !-a( se ;a!e #e!esa'i, &',8e!ta' -# es!e#a'i, !a"ti!,7 !,# (a 9i#a(i$a$ $e $ise?a' est'ate+ias ,'ie#ta$as a s,'tea' (a !'isis a#te -# &,si/(e -ie/'e $e em&'esas7 a#te (a im&,si/i(i$a$ $e 9i#a#!ia' e( a!t-a( a-me#t, $e( sa(a'i, m.#im, =<7 Bs<
C4n $# 4"$4 3$ %43$r ar4nar $# i&%a24 1$n$ra34 s4"r$ #as inan7as $n 26an4 a# in2r$&$n4 3$ #a %r$si!n ri"6aria s4"r$ #4s 24nri"6:$n$s, : a6n as9 #41rar $# 26&%#i&i$n4 3$ #as &$as %r4:$2a3as %4r $# s$24r $&%r$saria#, $sa 3$"$r i&%#$&$nar 2i$ras &$3i3as $sra1i2as 6$ #$ %$r&ian a3a%ars$ 24n #a ina#i3a3 4%i&i7ar $# #64 3$ $$2i04 %ara =a2$r r$n$ 24n #as 4"#i1a2i4n$s ri"6arias, : #41rar 6na &a:4r %r4$22i!n 3$# %ari&4ni4 24n "as$ a #a $$262i!n 3$ 6n %#an 3$ 24nin1$n2ia, 6$ #$ %$r&ia &an$n$r 6na a3$26a3a r$#a2i!n 3$ 24s4 "$n$i2i4. E# este se#ti$,7 (,s i#*esti+a$,'es &',&,#e# (as si+-ie#tes est'ate+ias $e a$a&ta!i"# -e se'*i')# $e +-.a &a'a (,s em&'esa'i,s7 9-t-',s em&'e#$e$,'es7 8 (,s &',9esi,#a(es e#!a'+a$,s $e ((e*a' e( )'ea !,#ta/(e 8 t'i/-ta'ia7 a !,#ti#-a!i"# se e%&,#e#F
Rea(i!e -#a sim-(a!i"# $e s- est'-!t-'a $e !,st,s !,# (as #-e*as
'e+-(a!i,#es7 -e (e &e'mita esta/(e!e' s- est'ate+ia $e &'e!i,s< Re$e9i#a s- #"mi#a 8 &'i,'i!e (a !a'+a (a/,'a( se+# e( #i*e( $e im&,'ta#!ia<
40
Re$ise?e s- Est'-!t-'a O'+a#ia!i,#a( a$a&t)#$,(a a (as #e!esi$a$es $e (a em&'esa 8 a( +'a$, $e 'es&,#sa/i(i$a$ 8 !,m&(e:i$a$ $e (,s
&',!es,s !,#ta/(es7 t'i/-ta'i,s 8 9i#a#!ie',s< Re$ise?e s- &,'ta9,(i, $e &',$-!t,s 8 est-$ie #-e*as #e!esi$a$es
$e( me'!a$,< Dise?e -# &(a# $e me'!a$e, a+'esi*, !,# s- es-ema $e *e#tas7
e(imi#a#$, e( !'6$it, 8 mi+'a#$, a( es-ema $e( &'e&a+,< Re$ise?e s- !a#a( $e *e#ta 8 $ist'i/-!i"#7 &'i,'ia#$, &(ata9,'mas
,#(i#e< Ma#te#+a -#a &,(.ti!a $e a;,'',7 me$ia#te e( -s, $e m,#e$a $-'a< I#te#si9i-e (a !,/e't-'a /ie#es $-'a/(es< Im&(eme#te -#a !,''e!ta &',+'ama!i"# $e i#*e'si,#es< P',+'ame (,s $esem/,(s,s &a'a &a+,s $e &',*ee$,'es7 i#*e'si,#es 8
!'6$it,s /a#!a'i,s< P',+'ame 8 estime (as ,/(i+a!i,#es 9is!a(es $a#$, &'i,'i$a$ a( IVA7
ISLR 8 (,s im&-est,s m-#i!i&a(es7 ;a!ie#$, -s, $e -# !',#,+'ama $e
a!ti*i$a$es a:-sta$, a( !a(e#$a'i, $e( SENIAT< P',+'ame (,s &a+,s $e #"mi#a 8 s-s !,#t'i/-!i,#es &a'a9is!a(es< O&timi!e e( 9(-:, $e !a:a &',*e#ie#te $e (,s i#+'es,s7 $)#$,(e &'i,'i$a$
a (,s i#+'es,s &,' s,/'e (,s +ast,s< A&e't-'e !-e#tas /a#!a'ias e# (as I#stit-!i,#es Ba#!a'ias $e( Esta$,7
&a'a 'ea(ia' (,s &a+,s $i'e!tame#te ma#e:a#$, as. -#a ma8,' !e(e'i$a$ e# (,s &',!es,s !,#ta/(es7 t'i/-ta'i,s 8 9i#a#!ie',s7 8 e*ita'
as. e( ma#e:, $e (as &(a#i((as 8 'ea(ia!i"# $e (,s $e&"sit,s< B-s-e (as 'ete#!i,#es $e (,s !(ie#tes a tiem&,7 &a'a e*ita' e(
i#!-m&(imie#t, $e (,s (a&s,s $e (a 'e#$i!i"# $e (,s im&-est,s< O&timi!e t,$,s s-s &',!es,s i#te'#,s /a:, (a ases,'.a $e &',9esi,#a(es es&e!ia(ia$,s e# (as )'eas 9i#a#!ie'as7 !,#ta/(es 8
t'i/-ta'ias< A!t-a(i!e (,s ma#-a(es $e &',!e$imie#t,s !,#ta/(es7 a$mi#ist'ati*,s 8
t'i/-ta'i,s $e (a em&'esa7 a &a'ti' $e (as 'e9,'mas t'i/-ta'ias< P(a#i9i-e -# &'es-&-est, $e 9(-:, $e !a:a &,siti*,7 !,# (a 9i#a(i$a$ -e e( De&a'tame#t, $e Tes,'e'.a te#+a e9e!ti*, $is&,#i/(e &a'a &a+a' (,s a#ti!i&,s t'i/-ta'i,s $e (as a!t-a(es 'e9,'mas<
41
Im&(eme#te -# &(a# $e !,#ti#+e#!ia &a'a ase+-'a' e( !-m&(imie#t, $e (,s $e/e'es 9,'ma(es7 a#te (,s &,si/(es $e !,'tes $e (-7 9a((as $e te(69,#,7 i#te'#et , $e( &,'ta( e/ $e( SENIAT< A( 'es&e!t,7 se ;a!e &e'ti#e#te &'ese#ta'7 a(+-#as 'e!,me#$a!i,#es
+e#e'a(es !,# (a 9i#a(i$a$ $e esta/(e!e' -# !,#t',( i#te'#, $e#t', $e (as em&'esas -e ,'ie#te (as &,si/(es a$e!-a!i,#es $e#t', $e s-s &',!e$imie#t,s !,#ta/(es 8 t'i/-ta'i,s7 e# &', $e( !-m&(imie#t, $e (as 'e9,'mas t'i/-ta'ias 'ea(ia$as a &a'ti' $e( mes $e a+,st, $e( a?, @7 a !,#ti#-a!i"# se e%&(i!a#F C,# 'e(a!i"# a( Im&-est, S,/'e La Re#ta =ISLR>7 se 'e!,mie#$a -e e( $e&a'tame#t, $e *e#tas a( 9i#a(ia' (a :,'#a$a $e t'a/a:, $ia'i, &',!e$a a (a e(a/,'a!i"# $e -# 'e&,'te $e (as *e#tas $e( $.a e# -#a ;,:a $e !)(!-(, !,# (a 9i#a(i$a$ $e 'e+ist'a' e( t,ta( $e 9a!t-'as emiti$as 8 e%&'esa' $eta((ame#te (,s m,#t,s 8 (a /ase im&,#i/(e $e( IVA $e (as 9a!t-'as +e#e'a$asQ !,#si+-ie#teme#te a( t,ta( $e (a /ase im&,#i/(e se (e !a(!-(a'a e( &,'!e#ta:e $e( &,' ISLR a &a+a' &,' (as *e#tas $ia'ias &a'a e( !-m&(imie#t, $e (a #-e*a 'e9,'ma t'i/-ta'ia7 e# e( !as, $e e#ti$a$es 9i#a#!ie'as 8 ase+-'a$,'as e( im&-est, a !a(!-(a' es e( @7 ta( 'e&,'te se (e e#t'e+a'a a( $e&a'tame#t, $e !,#ta/i(i$a$< A( 'es&e!t,7 e( $e&a'tame#t, $e !,#ta/i(i$a$ !,m&a'a'a e( 'e&,'te &',&,'!i,#a$, &,' e( $e&a'tame#t, $e *e#tas !,# e( emiti$, &,' e( sistema !,#ta/(e -ti(ia$, &,' (a em&'esa7 (-e+, $e 'ea(ia' (a *e'i9i!a!i"# $e (,s t,ta(es 8 (,s !)(!-(,s $e( im&-est, ISLR &,' *e#tas $ia'ias se &',!e$e') a 'ea(ia' (a $e!(a'a!i"# 8 &a+, $e 9,'ma sema#a( se+# (, esti&-(a$, (as #-e*as 'e9,'mas t'i/-ta'ias< E#t,'#, a( Im&-est, a( Va(,' A+'e+a$, =IVA>7 se 'e!,mie#$a -e e( $e&a'tame#t, $e !,m&'as $e/e') *e'i9i!a' !a$a 9a!t-'a 'e!i/i$a !,#9,'me (a #,'mati*a 9a!t-'a!i"#7 !,# e( ,/:et, &'i#!i&a( $e *e'i9i!a' si se a&(i!" !,''e!tame#te (a a(.!-,ta $e( im&-est, a( *a(,' a+'e+a$, sie#$, e# *a(,'
42
&,'!e#t-a( a!t-a( asi+#a$, &,' e( 0e9e $e Esta$, $e -# $ie!is6is &,' !ie#t, =K>7 8 as. &,$e' ,t,'+a' (a a&',/a!i"# $e( &a+, &,' e( $e&a'tame#t, $e tes,'e'.a 8 e# &a'a(e(, 'ea(ia' (a 'ete#!i"# $e IVA &,' e( $e&a'tame#t, $e !,#ta/i(i$a$< Es im&,'ta#te $esta!a' -e e( $e&a'tame#t, $e !,#ta/i(i$a$ &',!e$e') a +e#e'a' (a 'ete#!i"# $e IVA se+# e( &,'!e#ta:e $e 'ete#!i"# esta/(e!i$, a( !,#t'i/-8e#te es&e!.9i!, sea este e( HJ , e( s,/'e e( IVA $e (a 9a!t-'a $e !,m&'as< i#a(me#te7 se 'e!,mie#$a -e e( $e&a'tame#t, $e !,#ta/i(i$a$ 'ea(i!e !a$a sema#a -#a a#)(isis ;ist"'i!, $e s-s &a+,s $e t'i/-t,s !,# (a i#te#!i"# $e e(a/,'a' -# i#9,'me $e 'ete#!i,#es $e IVA +e#e'a$as te#ie#$, !,m, +-.a e( !a(e#$a'i, emiti$, &,' e( SENIAT7 $i!;, i#9,'me &e'miti') ((e*a' -# 'es&a($, $e (as $e!(a'a!i,#es $e 'ete#!i,#es $e( IVA 'ea(ia$a sema#a(me#te7 8 a s- *e $i!;a i#9,'ma!i"# se ma#te#$') -# 'es&a($, $i+ita( me$ia#te $e -# a'!;i*, $e te%t, -e 'es+-a'$e (,s &a+,s 'ea(ia$,s &,' !,#!e&t,s $e !,#t'i/-8e#tes es&e!ia(es< P,' ,t'a &a'te7 &a'a e( !as, $e( Im&-est, $e G'a#$es T'a#sa!!i,#es i#a#!ie'as =IGT>7 se 'e!,mie#$a -e e( $e&a'tame#t, $e tes,'e'.a $e/a *e'i9i!a' -e a( m,me#t, $e e9e!t-a' a(+# &a+, a &',*ee$,'es7 em&(ea$,s , te'!e',s e( im&-est, 'ete#i$, , $es!,#ta$, sea $e( $e IGT s,/'e e( m,#t, $e (a t'a#sa!!i"# 9i#a#!ie'a &a'a e( !-m&(imie#t, $e (a 'e9,'ma t'i/-ta'ia< Asimism,7 se 'e!,mie#$a -e e( $e&a'tame#t, $e tes,'e'.a 'ea(i!e -# 'e&,'te sema#a( -e &e'mita t,ta(ia' (a s-mat,'ia $e t,$as (as t'a#sa!!i,#es 'ea(ia$as 8 as. &',!e$e' a a&(i!a' s,/'e e( !)(!-(, $e (a s-mat,'ia e( &,'!e#ta:e $e( -#, &,' !ie#t, =>7 !,''es&,#$ie#te a( im&-est, $e +'a#$es t'a#sa!!i,#es 9i#a#!ie'as &',&,'!i,#a$, 8 a( 'e&,'te a( $e&a'tame#t, $e !,#ta/i(i$a$< C,# (, !-a(7 e( $e&a'tame#t, $e !,#ta/i(i$a$ ;a') e#t'e+a $e( 'e&,'te sema#a( a( $e&a'tame#t, $e tes,'e'.a7 $,#$e &',!e$e')# a !,#!i(ia' !,#t'a (,s esta$,s $e !-e#tas /a#!a'i,s7 (as 9e!;as 8 m,#t,s
!,''es&,#$ie#tes
a
(,s
$i9e'e#tes
m,*imie#t,s
/a#!a'i,s7
&,ste'i,'me#te7 (-e+, $e ;a/e' !;e-ea$, !,#t'a (,s s,&,'tes7 8 esta' !(a',s
43
e# e( m,#t, a $e!(a'a' &',!e$e') a 'ea(ia' (a $e!(a'a!i"# $e IGT sema#a( a#te e( &,'ta( $e SENIAT7 e# $,#$e e( &a+, !,''es&,#$ie#te se 'ea(ia'a se+# e( !a(e#$a'i, &-/(i!a$, &,' e( SENIAT7 &a'a e( !-m&(imie#t, $e (a #-e*a 'e9,'ma t'i/-ta'ia<
CONTETUALIACIÓN DE LA PROPUESTA M6t,$, PESTF
O'ie#ta!i,#es met,$,("+i!asF N-est'a &')!ti!a i#*esti+ati*a se 'ea(i" !,# /ase a (a met,$,(,+.a i#*esti+a!i"# a!!i"# &a'ti!i&a#te7 8 !,#:-#tame#te !,# (as ,'ie#ta!i,#es +e#e'a(es &',&-estas &,' (a U#i*e'si$a$ Va((e $e( M,m/,87 se+# (,s a!a$6mi!,s B'i!e?, 8 ,t',s =@> e# $,#$e se i#$i!a -e e( m,$e(, a se+-i' es e( M,$e(, VIDA7 -e !,#sta $e !-at', &as,sF Va(,'a'7 Im&a!ta'7
44
Dise?a' 8 A!!i,#a'Q (,s !-a(es se $es!'i/e# a !,#ti#-a!i"#F &'ime',7 e( &as, $e *a(,'a' (a tem)ti!aQ se+-#$,7 e( &as, $e im&a!ta' e( !,#te%t, $,#$e se $esa'',((a (a tem)ti!aQ te'!e',7 e( &as, $e $ise?a' -# &(a# $e a!!i"# -e se') e:e!-ta$, &,' e( +'-&, 9,!a( $e $is!-si"# i#*esti+ati*aQ 8 !-a't, e( &as, $e a!!i,#a' (a a&',&ia!i"# $e( !am/i, !,# (a 9i#a(i$a$ $e me:,'a' e( e#t,'#, 8 &',&i!ia' (a t'a#s9,'ma' $e (,s s-:et,s $e i#*esti+a!i"#< Va(,'a!i"# $e (a Temátca: V a(,'a' (a tem)ti!a Se 'ea(i" -# $ia+#"sti!, &a'a :e'a'-ia' (as #e!esi$a$es< I
m&a!ta' !,#te%t,
D ise?a' -# &(a# !!i,#a'
e(Se !a'a!te'i" (,s &'i#!i&a(es &',/(emas -e e%iste# e# e( e#t,'#, em&'esa'ia(< Se $ise?" -#a &',&-esta est'at6+i!a !,# /ase a (a *ia/i(i$a$ 9i#a#!ie'a 8 !,me'!ia(< (aSe $esa'',((" e( &(a# $e a!!i"# me$ia#te (a $ist'i/-!i"# $e
A t'a#s9,'ma!i"# $eta'eas a (as !,misi,#es $e( +'-&, 9,!a( $e $is!-si"# (,s s-:et,s
i#*esti+ati*a
P',&-esta Est'at6+i!aF P,' (, a#tes e%&-est,7 se ;a!e #e!esa'i, &'ese#ta' (a &',&-esta est'at6+i!a $esa'',((a$a &,' e( G'-&, ,!a( $e Dis!-si"# I#*esti+ati*a =GRUODIN> $e (a &'ese#te &')!ti!a i#*esti+ati*aF
PROPUESTA ESTRAT-GICA Si&%4si4 Est'ate+ias &a'a P,te#!ia' (a Gesti"# Em&'esa'ia( 8 P',9esi,#a( $e (as P8mes $e( M-#i!i&i, Sa# C'ist"/a(7 Esta$, T)!;i'a< Ár$a T$&i2a Eni3a3 A#)(isis $e (as &43ii2a2i4n$s ri"6arias TRIBUTOS UVM $&ana3as %4r $# P43$r E$26i04 : s6
i&%a24 $n #as P:&$s.
45
IVA ISRL
O'ie#ta!i,#es &a'a a9',#ta' (a *a'ia!i"# e# (a SENIAT a&(i!a!i"# $e( im&-est, a( *a(,' a+'e+a$,< Pa-tas t'i/-ta'as a se+-i' &a'a 'ea(ia'
(a SENIAT
&(a#i9i!a!i"# $e( !ie''e 9is!a(< REORMAS A!t-a(es 'e9,'mas t'i/-ta'ias $e#t', $e( sistema $e SENIAT ACTUALES a$mi#ist'a!i"# t'i/-ta'ia< I#!i$e#!ia P',9esi,#a(F E( G'-&, ,!a( $e Dis!-si"# I#*esti+ati*a =GRUODIN>7 $ete'mi#,7 t'es as&e!t,s 'esa(ta#tes7 -e &e'miti" 'ea(ia (a t'a#s9i+-'a!i"# $e (,s s-:et,s $e a!!i"#7 (,s !-a(es 9-e',#F &'ime',7
e( em&,$e'amie#t, $e(
!,#,!imie#t,7 se+-#$,7 (a !,#s-(t,'.a !,m, ;e''amie#ta ases,'aQ te'!e',7 (a s,(-!i"# $e &',/(emas &a'a e#9,!a' (a t,ma $e $e!isi,#es< A(!a#!e I#*esti+ati*,F Des$e e( &-#t, $e *ista te"'i!,7 (a &')!ti!a i#*esti+ati*a es 'e(e*a#te e# e( )'ea t'i/-ta'ia7 e( !-a( s-mi#ist'a (a 'e!,&i(a!i"# $e i#9,'ma!i"# -e se'*i') $e i#s-m,s &a'a ,t'as i#*esti+a!i,#es simi(a'es !,m, a#te!e$e#te< P,' ,t'a &a'te7 $es$e (a &e's&e!ti*a t6!#i!a7 (a &'a!ti!a i#*esti+ati*a a&,'ta a (a !,m-#i$a$ em&'esa'ia(7 &',9esi,#a( 8 est-$ia#ti(7 a!t-a(i$a$ -e
(e
&e'miti')
-ti(ia' (as
i#9,'ma!i"# $e
est'ate+ias &',&-estas 8
'e!,me#$a!i,#es +e#e'a$as se+# s- +'a$, $e a$a&ta/i(i$a$< I+-a(me#te7 e# e( as&e!t, (e+a( 'esa(ta (a im&,'ta#!ia $e (,s as&e!t,s #,'mati*as t'i/-ta'ias 8 9is!a(es -e !,#te%t-a(ia# e( es!e#a'i, $e a!!i"# $e( !,#ta$,' &/(i!, e# mate'ia t'i/-ta'ia &a'a e( !-m&(imie#t, $e (,s $e/e'es 9,'ma(es< E# !-a#t, a( )m/it, !,m-#ita'i,7 (,s miem/',s $e( GRUODIN7 'ea(i, (a s,!ia/i(ia!i"# 8 se#si/i(i$a$ $e (,s !,#,!imie#t,s i#te'#a(ia$,s a (, (a'+, $e t,$a (a i#*esti+a!i"# 'ea(ia$a e# (a !-a( se i#!(-8" (,s sa/e'es $e (,s &a'ti!i&a#tes7 s-s *i*e#!ias 8 e%&e'ie#!ias !,m, &',9esi,#a(es e# e( !am&, $e (a !,#ta$-'.a &/(i!a< i#a(me#te7 (a 9i(,s,9.a $e (a U#i*e'si$a$ Va((e $e( M,m/,87 se ;i, &a't.!i&e 8a -e esta !,#tem&(a e( Desa'',((, S-ste#ta/(e 46
!,m, ;e''amie#ta t'a#s9,'ma$,'a 8 9,'mati*a $e m,$, -e se i#!,'&,'" a (a 'ea(ia!i"# $e #-est'a &'a!ti!a i#*esti+ati*a a t'a*6s $e (,s O/:eti*,s $e( Mi(e#i, &a'a e( a?, @7 es&e!.9i!ame#te !,# e( ,/:eti*, N7 e( !-a( ;a!e 'e9e'e#!ia a T'a/a:, De!e#te7 8 C'e!imie#t, E!,#"mi!,7 e( !-a( tie#e !,m, meta (a !,#s,(i$a!i"# $e -#a me:,'a e!,#"mi!a 8 s,!ia( $e (,s i#$i*i$-,s< S,(-!i"# A&,'ta$aF La i#*esti+a!i"# 'ea(ia$a &,' &a'te $e( GRUODIN7 &e'miti" *is-a(ia' -#a s,(-!i"# *ia/(e7 $e ma#e'a -e (,s i#*esti+a$,'es !,m, s-:et,s $e a!!i"# ((e+am,s a (a s.#tesis $e (a &',/(em)ti!a &(a#tea$a7 &a'a (a !-a( &',&,#eF M,$e(, $e Ge'e#!ia T'i/-ta'ia Via/(e &a'a (a Pe-e?a 8 Me$ia#a Em&'esa7 ame'ita (a !,#:-+a!i"# $e $,s &i(a'esQ e( &'ime', $e (a Ge'e#!ia $e( 'ies+, t'i/-ta'i, i#;e'e#te a( #e+,!i,Q 8 e# se+-#$, (-+a' $e -#a &(a#i9i!a!i"# $e (a Ra!i,#a(ia!i"# $e (a Ca'+a T'i/-ta'ia $e (a ,'+a#ia!i"#<
VIALIDAD FINANCIERA. La &')!ti!a i#*esti+ati*a ame'it" (a 'ea(ia!i"# $e -#a &',&-esta &a'a e((, se &',!e$i" a 'ea(ia' -#a se'ie $e &'es-&-est,s7 !,# (a 9i#a(i$a$ $e estima' (,s i#+'es,s 8 +ast,s -e im&(i!a'.a (a &-esta e# ma'!;a 8 e:e!-!i"# $e (a &',&-esta< P'e*isi"# $e *e#tasF (a 'ea(ia!i"# $e (a &'e*isi"# $e *e#tas &e'miti" estima' e( &'es-&-est, $e i#+'es,s 8 +ast,s7 8a -e se $e/e &a'ti' $e -# s-&-est, !,# 'e(a!i"# a( !)(!-(, $e (a &'e*isi"# $e *e#tas7 !,# (, !-a(7 !a$a miem/', $e( GRUODIN7 'ea(i, (a *e#ta $e $,s =@> &-/(i!i$a$esQ (a *e#ta $e (as &-/(i!i$a$es7 &e'mit.a ,&ta' &,' $,s =@> !-&, $e &-/(i!i$a$ e# e( a9i!;e &-/(i!ita'i,< De ma#e'a -e e( !)(!-(, $e &'e*isi"# $e *e#tas est-*, $ete'mi#a$, $e (a si+-ie#te ma#e'aF
C6a3r4 N (). CALCULO DE PREVISIÓN DE VENTAS 47
N $e Est-$ia#tes N $e &-/(i!i$a$es M,#t, asi+#a$, &,' &-/(i!i$a$ T,ta( $e &'e*isi"# $e *e#tas estima$as &,' !,#!e&t, $e &-/(i!i$a$
@ @ 7 Bs
a!ti/i(i$a$F La &',&-esta 9-e *ia/(e7 8a -e e( &'es-&-est, $e 9i#a#!ia!i"# !-/'i" e( &'es-&-est, $e i#+'es,s 8 +ast,s7 a'',:a#$, -# sa($, &,siti*,< La $es!'i&!i"# $e (as ,&e'a!i,#es se ,/se'*a# $eta((a$ame#te e# e( &'es-&-est, $e !a:a7 !-8,s m,#t,s 9-e',# s-9i!ie#tes &a'a !-/'i' (,s +ast,s< A !,#ti#-a!i"# se m-est'a# (,s &'es-&-est,s 'ea(ia$,sF
PRESUPUESTO DE FINANCIACIÓN INTERCAMBIO COMERCIAL U LAI 4A1 CANAL @ RADIO ECOS DEL TORBES [ H AM RADIO CULTURAL DEL T\C1IRA [ K AM RADIO LA VOZ DEL TORBES W M < AGENCIA DE ESTE0OS ARTURO
APORTE ALMUERZOS PUBLICIDAD PUBLICIDAD PUBLICIDAD PUBLICIDAD DECORACION
AUTOFINANCIAMIENTO APORTE +Bs.S PARA CERTIICADOS 7 COLABORACION 7 PAGOS E2UIVALENTES A VENTA DE PUBLICIDAD <7 TOTAL K.'((,((
DONACIÓN PATROCINANTES IMPRENTA DEL T\C1IRA ADSCRITA A LA DISTRIBUIDORA DON AUSTINO GOBERNACIÓN DELMIL ESTADO T\C1IRA ACRILICOS LOS COLORES INVERSIONES Y CONSTRUCCIONES MILENIUM III DISTRIBUIDORA RANANDER C
48
APORTE APORTE +Bs.S K 7 CERTIICADOS 7 7 7
1EURISTICA 7 CONTRALORIA MUNICIPAL DEL TORBES 7 TERRAZZO BAR 7 INVERSORA NISSI C
@
DANAS
PASAPALOS
H
PUBLICIDAD
SERVILLETAS @7@@ TE FRIO TRASLADOS
@
RAMO
J
GANCHOS
49
J7J
K
PASAPALOS
J
BOTELLONES
FRITADA
@
ACEITE
@
AUCAR
@H
CARRERAS
CDS
IMPRESIONES
@
FUNDAS CD TOTAL
***(
VIALIDAD COMERCIAL. E#t,'#, +e#e'a(F !,#tie#e (a i#9,'ma!i"# 'e(a!i,#a$a !,# $at,s $e (,!a(ia!i"#7 -/i!a!i"#7 !a&a!i$a$ $e a9,',7 'e!-'s,s ;-ma#,s 8 a#)(isis $e me'!a$,7 (a !-a( se $es!'i/e a !,#ti#-a!i"#< L,!a(ia!i"# $e( E*e#t,F Ve#e-e(a7 Esta$, T2=ira, M6ni2i%i4 San
Cris!"a#, Parr46ia La C4n24r3ia, A0$ni3a R4aria, Cr62$ 24n Ca##$ La Uni3a3 V$2ina#, E3ii2i4 SENIAT< U/i!a!i"# Ge,+')9i!a $e( E*e#t,F
I&a1$n. N> ()< Ma&a $e U/i!a!i"# $e( E$i9i!i, $e( SENIAT< Ca&a!i$a$ $e A9,',F
50
A-$it,'i, $e( Se'*i!i, Na!i,#a( I#te+'a$, $e A$mi#ist'a!i"# A$-a#e'a 8 T'i/-ta'ia7 !-e#ta !,# -#a !a&a!i$a$ m)%ima $e !ie#t, !i#!-e#ta =J> si((as<
Re!-'s,s ;-ma#,sF
C,misi"# P-/(i!i$a$< C,misi"# A!a$6mi!a< C,misi"# i#a#!ie'a< C,misi"# L,+.sti!a< C,misi"# O'+a#ia!i,#a(<
A#)(isis $e Me'!a$,F est) i#te+'a$, &,' e( ,9e'e#te7 &',*ee$,'7 a&,8, 8 $ema#$a#te7 (,s !-a(es se $es!'i/e# a !,#ti#-a!i"#F "feren0e3
U#i*e'si$a$ Va((e $e( M,m/,8 [ M,$a(i$a$ PEEM [ Se$e Sa# C'ist"/a(<
&ro4eedor 3
Se'*i!i, Na!i,#a( I#te+'a$, $e A$mi#ist'a!i"# A$-a#e'a 8 T'i/-ta'ia [ Se$e T)!;i'a<
A5o1o3
C,(e+i, $e C,#ta$,'es P/(i!,s<
C)ma'a $e C,me'!i, e I#$-st'ia $e( T)!;i'a<
S$r0i2i4 Na2i4na# 3$ C4nraa2i4n$s S$3$ T2=ira.
(emandan0es3
C,#ta$,'es P/(i!,s< A$mi#ist'a$,'es7 e# me#!i,#es a9i#es< E!,#,mistas< A/,+a$,s<
51
T6!#i!,s S-&e'i,'es U#i*e'sita'ias7 e# !a''e'as a9i#es<
P',9esi,#a(es e# (i/'e e:e'!i!i, $e (a &',9esi"#<
E#t,'#, se!t,'ia(F e( M-#i!i&i, Sa# C'ist"/a(7 !-e#ta !,# $i9e'e#tes i#stit-!i,#es e$-!ati*as7 &,' e#$e #-est', se!t,' $e a!!i"# s,# (as !a''e'as a9i#es a( )'ea !,#ta/(e7 +e'e#!ia(7 9i#a#!ie'a 8 t'i/-ta'ia7 as. !,m, tam/i6# (,s &',9esi,#a(es !,# #e!esi$a$ $e 'ea(ia' -#a a!t-a(ia!i"#7 mi!',em&'esa'i,s7 8 &e's,#as e# +e#e'a( -e $esee# ,/te#e' !,#,!imie#t, e# e( )'ea t'i/-ta'ia7 &,' !,#si+-ie#te (a est'ate+ia $e me'!a$e, es (a se+me#ta!i"#7 $a$, -e e%iste# !(ie#tes !,# !a'a!te'.sti!as i#t'.#se!as /ie# $e9i#i$as7 (, !-a( #,s &e'miti" $is!'imi#a' #-est',s !(ie#tes &,te#!ia(es $e (a si+-ie#tes 9,'maF
Est-$ia#tes -#i*e'sita'i,s<
P',9esi,#a(es<
Em&'esa'i,s<
C,m-#i$a$ e# +e#e'a(<
$n0orno com5e0i0i4o3 e( sa#!'ist,/a(e#se7 se !a'a!te'ia &,' s- i#te'6s e# (a &',9esi,#a(ia!i"#7 as. !,m, tam/i6# !,# s- 9,'ma!i"# !,#ti#-a e# s-s $i9e'e#tes m,$a(i$a$es 8 #i*e(es e$-!ati*,s7 es &,' e((, -e e%iste# $i*e'sas i#stit-!i,#es e$-!ati*as $e#t', $e( m-#i!i&i, Sa# C'ist"/a(Q a !,#ti#-a!i"# se #,m/'a# #-est',s &'i#!i&a(es !,m&eti$,'es
U#i*e'si$a$ $e (,s A#$es [ N!(e, Pe$', Ri#!"# G-ti6''eQ !a''e'as a9i#esF Li!e#!iat-'a e# C,#ta$-'.a P/(i!a 8 Li!e#!iat-'a e# A$mi#ist'a!i"#<
52
U#i*e'si$a$ Na!i,#a( A/ie'ta [ N!(e, T)!;i'aQ !a''e'as a9i#esF Li!e#!iat-'a e# C,#ta$-'.a P/(i!a 8 Li!e#!iat-'a e# A$mi#ist'a!i"# $e Em&'esas<
U#i*e'si$a$ Cat"(i!a $e( T)!;i'aQ !a''e'as a9i#esF Li!e#!iat-'a e# C,#ta$-'.a P/(i!a 8 Li!e#!iat-'a e# A$mi#ist'a!i"#7 me#!i"# Ge'e#!ia $e Em&'esas<
U#i*e'si$a$ Bi!e#te#a'ia $e A'a+-aQ !a''e'as a9i#esF Li!e#!iat-'a e# C,#ta$-'.a P/(i!a 8 Li!e#!iat-'a e# A$mi#ist'a!i"# $e Em&'esas<
U#i*e'si$a$ Pe$a+"+i!a E%&e'ime#ta( Li/e'ta$,'Q !a''e'as a9i#esF
Li!e#!iat-'a e# E$-!a!i"#7 me#!i"#F !,me'!i,< U#i*e'si$a$ Na!i,#a( E%&e'ime#ta( $e (,s L(a#,s O!!i$e#ta(es Ee-ie( Zam,'aQ !a''e'as a9i#esF Li!e#!iat-'a e# C,#ta$-'.a P/(i!a
8 Li!e#!iat-'a e# A$mi#ist'a!i"#< U#i*e'si$a$ Na!i,#a( E%&e'ime#ta( P,(it6!#i!a $e (a -e'a A'ma$a B,(i*a'ia#aQ !a''e'as a9i#esF Li!e#!iat-'a e# E!,#,m.a S,!ia( 8
Li!e#!iat-'a e# A$mi#ist'a!i"# M-#i!i&a(< I#stit-t, U#i*e'sita'i, 0ess E#'i-e L,ssa$aQ !a''e'a a9.#F T6!#i!,
S-&e'i,' U#i*e'sita'i, e# A$mi#ist'a!i"# $e Em&'esas< I#stit-t, U#i*e'sita'i, $e Te!#,(,+.a 1e#'8 Pittie' Q !a''e'a a 9i#F
T6!#i!, S-&e'i,' U#i*e'sita'i, e# C,#ta$-'.a P/(i!a< I#stit-t, U#i*e'sita'i, De La ',#te'aQ !a''e'a a9.#F T6!#i!, S-&e'i,'
U#i*e'sita'i, e# A$mi#ist'a!i"# $e C,me'!ia(< I#stit-t, U#i*e'sita'i, $e Te!#,(,+.a 0-a# Pa/(, P6'eQ !a''e'a a9.#F T6!#i!, S-&e'i,' U#i*e'sita'i, e# A$mi#ist'a!i"#7 me#!i"#F
!,#ta/i(i$a$ 8 9i#a#as< I#stit-t, U#i*e'sita'i, $e E$-!a!i"# Es&e!ia(ia$aQ !a''e'a a9.#F T6!#i!, S-&e'i,' U#i*e'sita'i, e# A$mi#ist'a!i"# 8 Cie#!ias
C,me'!ia(es< I#stit-t, U#i*e'sita'i, $e Te!#,(,+.a I#$-st'ia(Q !a''e'a a9.#F T6!#i!, S-&e'i,' U#i*e'sita'i, e# A$mi#ist'a!i"#7 me#!i"#F C,#ta$-'.a<
53
C,(e+i, U#i*e'sita'i, M,#se?,' $e Ta(a*e'aQ !a''e'a a 9i#F T6!#i!,
S-&e'i,' U#i*e'sita'i, e# A$mi#ist'a!i"#< I#stit-t, U#i*e'sita'i, G'a# C,(,m/iaQ !a''e'a a 9i#F T6!#i!, S-&e'i,' U#i*e'sita'i, e# A$mi#ist'a!i"#7 me#!i"#F Ba#!a 8 i#a#as<
P(a# $e A!!i"#F Acciones sobre 5roduc0osF Se +esti,#" t'es => !,#9e'e#!ias &,' &a'te $e( Se'*i!i, Na!i,#a( I#te+'a$, $e A$mi#ist'a!i"# A$-a#e'a 8 T'i/-ta'ia [ Se$e T)!;i'a7 a !a'+, $e (,s si+-ie#tes 9-#!i,#a'i,sF (a L!$a< Me'!8 Ram.'e7 e( L!$,< Gi,*a#8 B,((e$i 8 (a I#+< Na#!8 L,a$a (as !-a(es a/,'$a',# (a tem)ti!a $e( im&-est, a( *a(,' a+'e+a$, 8 e( im&-est, s,/'e (a 'e#ta &a'a e( e:e'!i!i, 9is!a( @Q (as !-a(es se e#!-e#t'a# e# !,#s,#a#!ia !,# (a tem)ti!a $esa'',((a$a e# (a &')!ti!a i#*esti+ati*a $e( GRUODIN< A$i!i,#a(me#te se 'ea(i" (a $e9e#sa $e (a &')!ti!a i#*esti+ati*a7
(a
!-a(
((e*a
&,'
#,m/'eF
A#)(isis
$e
(as
M43ii2a2i4n$s Tri"6arias $&ana3as %4r $# P43$r E$26i04 : s6 I&%a24 $n #a PYMES 3$# M6ni2i%i4 San Cris!"a#, Esa34 T2=ira< Acciones sobre 5reciosF E( e*e#t, !,#t" !,# e( &at',!i#i, $e *ei#tisiete =@H> em&'esas7 (, !-a( &e'miti" e( 9i#a#!iamie#t, $e (,s !,st,s7 es &,' e((, -e e( e*e#t, 9-e $e e#t'a$a +'at-ita< I+-a(me#te se !,#t" !,# e( a&,8, $e ,t'as em&'esas me$ia#te (a m,$a(i$a$ $e i#te'!am/i, !,me'!ia(7 8 asimism, !,# e( a-t,9i#a#!iamie#t, $e a(+-#,s miem/',s $e( GRUODIN7 $i!;a i#9,'ma!i"# 9i#a#!ie'a se e#!-e#t'a $eta((a$ame#te e# e( &'es-&-est, $e i#*e'si"#< Acciones sobre 4en0as 1 dis0ribuci6n3 Las e#t'a$as se $ist'i/-8e',# a t'a*6s $e (a &)+i#a e/F +'-9,$i#<i%site
54
i#9,'ma!i"# /)si!a $e( !(ie#te =#,m/'e7 a&e((i$, 8 !,''e, e(e!t'"#i!,> 8 &,ste'i,'me#te +e#e'a a-t,m)ti!ame#te e( ti-ete $e e#t'a$a &e's,#a(ia$, -e es e#*ia$, a( !,''e, e(e!t'"#i!, -e e( !(ie#te &',&,'!i,#,< Acciones sobre comunicaci6n3 Se $ise?a',# $i9e'e#tes me$i,s $e $i9-si"# $e (a &-/(i!i$a$7 e#t'e (,s !-a(es se e#!,#t'a',# e( ma#e:, $e 'e$es s,!ia(es 8 e( a#-#!i,s &-/(i!ita'i,s e# Te(e*is,'as Re+i,#a(es7 as. !,m, tam/i6# $e e#t'e*istas $e 'a$i, e# (as emis,'as (,!a(es $e( )'ea met',&,(ita#a $e( M-#i!i&i, Sa# C'ist"/a(7 a$em)s $e (a 'ea(ia!i"# $e -# a9i!;e &-/(i!ita'i,7 !,# (a 9i#a(i$a$ $e 'ea(ia' (a &',m,!i"# $e( e*e#t,7 e# $,#$e se i#9,'m" -e (as e#t'a$as $e( e*e#t, &,$.a# se' $es!a'+a$as $i'e!tame#te $es$e #-est'a &)+i#a e/< A !,#ti#-a!i"# $es!'i/e# (,s $i9e'e#tes me$i,s -e se -sa',# &a'a &-/(i!ita' e( e*e#t,F
P)+i#a e/F ;tt&F<+'-9,$i#<i%site
55
REFLEIONES FINALES De a!-e'$, a( a#)(isis &'ese#ta$, e# #-est'a i#*esti+a!i"#7 e( P,$e' E:e!-ti*, $e (a Re&/(i!a $e B,(i*a'ia#a $e Ve#e-e(a7 'ea(i" im&,'ta#tes 'e9,'mas a( COT7 LISLR 8 (a LIVA7 *.a ;a/i(ita#te !,# e( ,/:eti*, $e a-me#ta' (a 'e!a-$a!i"#7 &'i#!i&a(me#te !,# -# '6+ime# sa#!i,#at,'i, m)s a+'esi*, 8 ',m&ie#$, !,# a*a#!es im&,'ta#tes e# (a a&(i!a!i"# $e (,s &'i#!i&i,s $e t'i/-ta!i"# $e !(ase m-#$ia(< E# 9-#!i"# a est,7 (a &')!ti!a i#*esti+ati*a &e'miti" i#*esti+a' (,s !am/i,s m)s 'e&'ese#tati*,s !,#!e'#ie#tes a (as m,$i9i!a!i,#es e# mate'ia t'i/-ta'ia esta/(e!i$,s a &a'ti' $e( a?, @ ;asta (as a!t-a(es 'e9,'mas 'ea(ia$as &,' e( Esta$, $-'a#te e( &'ese#te a?, @<
56
P,' !,#si+-ie#te se ;a!e #e!esa'i, &(a#tea' (as si+-ie#tes 'e9(e%i,#es (as !-a(es se $eta((a# a !,#ti#-a!i"#F
Re9e'i$, a (a potestad tributaria7 -e e:e'!e e( Esta$, a t'a*6s $e (a 9a!-(ta$ -e (e 9-e ,t,'+a$a a( P,$e' E:e!-ti*, e# e( a?, @7 &a'a m,$i9i!a' e( *a(,' &,'!e#t-a( $e( &a+, $e (as a(.!-,tas $e t'i/-t,sQ est, im&i$e -e se ((e*e a !a/, (,s !,''e!t,s !a#a(es 'e+-(a'es7 8a -e se ,/*ia e( &',!es, $e $is!-si"# 8 a&',/a!i"# $e (as me$i$as t'i/-ta'ias< Di!;a sit-a!i"# +e#e'a# me$i$as t'i/-ta'ias -e s,(, ;a# si$, $ise?a$as7 $esa'',((a$as7 a#a(ia$as 8 $e!'eta$as $e ma#e'a -#i(ate'a( &,' e( E:e!-ti*, Na!i,#a(7 a t'a*6s $e -#a se'ie $e (e8es ;a/i(ita#tes -e #, &e'mite# (a &a'ti!i&a!i"# !i-$a$a#a 8 me#,s (a ,&i#i"# $e (,s es&e!ia(istas -e a#a(ia# e( tema !,m, e(eme#t, 9-#$ame#ta( e# !-a(-ie' :-'is$i!!i"#Q (as m,$i9i!a!i,#es #, se 'ea(ia# #i se $is!-te# e# (,s es&a!i,s a&',&ia$,s &a'a ta(es 9i#es7 -e a9e!ta# $i'e!tame#te a( em&'esa'ia$,7 sie#$, este e( 'es&,#sa/(e &'i#!i&a( $e +e#e'a' 9-e#tes $e em&(e, $e !a(i$a$ &a'a (as &e's,#as -e ;a!e# *i$a e# e( &a.s7 si# !,#ta' e( i#!'eme#t, e# (a &',$-!!i"# $e /ie#es !,# !a(i$a$ $e e%&,'ta!i"# -e &-e$e /e#e9i!ia' s-sta#!ia(me#te 9a*,'e!e' (a /a(a#a $e &a+,s7 (, -e $e -#a - ,t'a 9,'ma +a'a#tia'.a (a a-t,+e#e'a!i"# $e $i*isas &a'a ate#$e' t,$,s (,s se!t,'es $e (a e!,#,m.a -e 'e-ie'e# $e im&,'ta!i,#es $e /ie#es 8 se'*i!i,s &a'a e:e!-ta' s-s &',&i,s &',!es,s &',$-!ti*,s<
C,# 'e(a!i"# a (a política fiscal s,# t,$as (as $e!isi,#es 'ea(ia$as &,' e( +,/ie'#, e# 9-#!i,#es7 $esti#a$as a (a ,/te#!i"# $e 'e!-'s,s -e si'*a# &a'a s-9'a+a' e( +ast, &/(i!,7 8 !,# e((, !-/'i' #e!esi$a$es !,(e!ti*as< Ta( !,m, &-e$e *e'se7 e( &a&e( $e( Esta$, es 9-#$ame#ta( e# e( -e;a!e' $ia'i,7 $a$, -e !,# s-s a!!i,#es i#te'*ie#e $e 9,'ma &,siti*a , #e+ati*a e# (a e!,#,m.a $e s- &a.s< T,$, est, se (,+'a a t'a*6s $e( &a!t, s,!ia( e#t'e e(e!t,'es 8 e(e+i$,s7 !-/'ie#$, !,# e((, $e (e+a(i$a$ !a$a a!!i"# 57
'ea(ia$a &,' (as &a'tes7 e# 'e&'ese#ta!i"# $e( !,(e!ti*,< La !,#st'-!!i"# $e -# &,(.ti!a 9is!a(7 $e/e esta' i#me'sa e# (a im&(eme#ta!i"# $e -# sistema t'i/-ta'i, t'a#s&a'e#te7 e-i(i/'a$, 8 :-st,7 $,#$e t,$,s (,s a!t,'es te#+a# &(e#a !(a'i$a$ s,/'e (,s e(eme#t,s as,!ia$,s a (a t'i/-ta!i"#7 /a:, !,#$i!i,#es &'e*isi/(es7 &a'a -e as. e( Esta$, &-e$a e:e'!e' s- &,testa$ a &(e#it-$7 $e#t', $e -# 'i+-',s, &'i#!i&i, $e (e+a(i$a$ 8 !,# i#stit-!i,#es e9i!a!es 8 -#a se'ie $e t'i/-t,s 'e#ta/(es 8 :-st,s<
C,# 'es&e!t, a (a situación económica -e at'a*iesa e( &a.s7 e( Esta$, se *i, 9,'a$, e# (a #e!esi$a$ $e i#!'eme#ta' (,s i#+'es,s &',*e#ie#tes &,' t'i/-ta!i"#7 !,#si$e'a#$, (a 9(-!t-a!i"# $e (,s &'e!i,s i#te'#a!i,#a(es $e( &et'"(e,7 es &,' e((, -e e( P,$e' E:e!-ti*,7 &(a#te, i#i!ia' -# &',!es, $e i#!'eme#t, $e (a !a'+a t'i/-ta'ia &,' &a'te $e( Esta$, ;a!ia (,s !,#t'i/-8e#te7 !,# (a 9i#a(i$a$ $e a&,8a' e( 9i#a#!iamie#t, $e( &'es-&-est, $e (a Na!i"# e# (a t'i/-ta!i"#7 $,#$e e( &'i#!i&a( t'i/-t, es e( IVA7 (, -e $e/e se' e( a#a(ia$, &,' e( Esta$,7 !,#si$e'a#$, -e $i!;a ,/(i+a!i"# #, mi$e 'ea(me#te (a !a&a!i$a$ !,#t'i/-ti*a $e (,s !,#t'i/-8e#tes7 &,' (, -e ,/*iame#te a9e!ta e# ma8,' me$i$a a( !,#s-mi$,' 9i#a(<
A!e'!a $e( presupuesto nacional *e#e,(a#,7 se tie#e -e e( i#+'es, &a'a (a !a#!e(a!i"# $e( +ast, &-/(i!, $e (a #a!i"#7 ma8,'ita'iame#te es s-ste#ta$, &,' me$i, $e (a 'e!a-$a!i"# t'i/-ta'ia7 !-8, &,'!e#ta:e se ;a i#!'eme#ta$, +'a$-a(me#te $-'a#te (,s (tim,s a?,s !e''a#$, e# e( @H !,# -# &,'!e#ta:e $e( => &',*e#ie#tes $e (,s t'i/-t,s7 $e m,$, -e esta te#$e#!ia &,' &a'te $e( Esta$,7 $esmiti9i!a e( ;e!;, $e (a e%iste#!ia $e -#a $es&',&,'!i,#a$a $e&e#$e#!ia $e (,s 'e!-'s,s -e &e'!i/e e( Esta$, &,' !,#!e&t, $e 'e+a(.as 8 $i*i$e#$,s &',*e#ie#tes $e( se!t,' $e ;i$',!a'/-',s 8 +as7 $em,st'a#$, -e e( 'est, $e (a e!,#,m.a es a t'a*6s $e (a t'i/-ta!i"# -e se (,+'a (a +e#e'a!i"# $e i#+'es,s ,'$i#a'i,s &a'a !,# e((, !,#t'i/-i' a (a !a#!e(a!i"# $e( +ast, &/(i!,7 -ie# e# (,s
58
(tim,s a?,s ;a i$, $i'i+i$, &'i#!i&a(me#te a( +ast, s,!ia( 8 a( &a+, $e (a $e-$a7 -e$a#$, e*i$e#teme#te 'e(e+a$a (a i#*e'si"# &',$-!ti*a<
E#t,'#, a (a crisis económica ;a!e -e e( Esta$, $e/a /-s!a' 'e!-'s,s &a'a &,$e' !-m&(i' !,# (as ,/(i+a!i,#es i#;e'e#tes a 6ste7 &,' (, -e (a 'e!a-$a!i"# t'i/-ta'ia se *-e(*e !(a*e &a'a &,$e' !,# e((, ,/te#e' $e (,s !,#t'i/-8e#tes7 $i#e', e# e9e!ti*, a t'a*6s $e (a t'i/-ta!i"# a t,$, #i*e( +e,&,(.ti!,< Estas me$i$as +e#e'a# *a'i,s im&a!t,sQ e( &'ime', es i#!'eme#ta' (a &'esi"# t'i/-ta'ia &a'a (,s !,#t'i/-8e#tes a!ti*,s7 a9e!ta#$, e( 'e#$imie#t, /'-t, $e (as 'e#tas a( !ie''e $e( e:e'!i!i, e!,#"mi!, 9is!a(Q e( se+-#$,7 e( se!t,' em&'esa'ia( &-e$e *e'se 9-e'teme#te a9e!ta$, +e#e'a#$, -#a i#!'eme#t, e# e( !ie''e $e (as em&'esasQ e( te'!e',Q e( $esi#!e#ti*, sistem)ti!, t'i/-ta'i, #, m,ti*a (a !'ea!i"# $e #-e*,s em&'e#$imie#t,s $e/i$, a( i#!'eme#t, $e( 'ies+, $e +a#a#!iaQ &,' !,#si+-ie#te7 e( se!t,' &'i*a$, 'e-ie'e -e e( Esta$, (e /'i#$e ma8,' !,#9ia/i(i$a$ a (,s 9-t-',s em&'e#$e$,'es (,!a(es e i#*e'si,#istas e%t'a#:e',s7 /asa$,s e# (a +e#e'a!i"# $e (as !,#$i!i,#es m.#imas -e 9,me#te# (a 'ea(ia!i"# $e a!ti*i$a$es (i!itas 'e#ta/(es e# e( !,'t,7 me$ia#, 8 (a'+, &(a,7 (as !-a(es e# !,#t'a&'esta!i"# +e#e'e# 'e#tas +'a*a/(es ,'ie#ta$as a( i#!'eme#t, $e &-est,s $e t'a/a:, $e !a(i$a$7 (,s !-a(es $e/e# se' $esa'',((a$as /a:, (,s &'i#!i&i,s !,#stit-!i,#a(es 8 (,s &',!e$imie#t,s a!,'$es a (as (e8es7 $e ma#e'a -e $esestim-(e# e( t'a/a:, i#9,'ma( -e se ;a !,#*e'ti$, e# -# #e+,!i, a(tame#te 'e#ta/(e 8 #, +'a*a/(e -e ;a# te#i$, -#a 9-e'te i#!i$e#!ia e# (a i#9(a!i"#<
Cie'tame#te7 (a $e',+a!i"# $e (a Le8 $e (,s I(.!it,s Cam/ia'i,s7 $es&e#a(ia e( flujo de divisas e i#$i!a -e (as t'a#sa!!i,#es e# m,#e$a e%t'a#:e'a s,# (i!itas siem&'e 8 !-a#$, se 'ea(i!e# &,' me$i, $e (as !asas $e !am/i, a-t,'ia$as &,' e( Esta$,7 (, !-a( !,#stit-8e -# a*a#!e ;a!ia e( 'esta/(e!imie#t, $e( e-i(i/'i, $e( me'!a$,7 $a$, -e $i!;a
59
me$i$a e*i$e#!ia -e e( Esta$, est) +i'a#$, ;a!ia -#a me:,' t,ma $e $e!isi,#es -e &e'mita# im&-(sa' (a e!,#"mi!a *e#e,(a#a e i+-a(me#te &e'mita ,/te#e' i#+'es,s &a'a e( Esta$,7 &',$-!t, $e (as ,&e'a!i,#es $e !,m&'a 8 *e#ta $e $i*isas $e#t', $e( &a.s7 !,# (, !-a( se es&e'a -e est, /e#e9i!ie a( se!t,' &'i*a$, 8 (e &e'mita s,'tea' e( im&a!t, $e (a !'isis e!,#"mi!a *e#e,(a#a 8 (e 9a!i(ite (a 'e!-&e'a!i"# $e (,s i#*e#ta'i,s 8 as. $ismi#-i' e( im&a!t, $e( a:-ste &,' i#9(a!i"# -e i#9(-8e s,/'e e( !,st, 9i#a( $e (,s &',$-!t,s 8 se'*i!i,s<
i#a(me#te7 (a i#*esti+a!i"# &e'miti" se ,/se'*a' -e e( contador público a$-ie'e -#a ma8,' 'es&,#sa/i(i$a$ ta#t, !,#si+, mism,7
!,m, ;a!.a e( Esta$,7 e( se!t,' em&'esa'ia( 8 s-s !(ie#tes7 !,# 'e(a!i"# a( !am&, $e (a a&(i!a!i"# , !-m&(imie#t, $e (as #,'mas (e+a(es -e 'i+e# (a mate'ia 9is!a(7 8a -e es (a !,st-m/'e -e e( !,#ta$,' &/(i!, sea e( 'es&,#sa/(e $e ases,'amie#t, $e (, !,#!e'#ie#te a (a a!ti*i$a$ 9i#a#!ie'a 8 9is!a( $e#t', $e (as em&'esas 8 !,# ma8,' 'a"# s,/'e (as P8mes7 !,# (, !-a(7 e( i#!'eme#t, $e (a &'esi"# $e !,#t',( 9is!a(7 &,' &a'te $e( E:e!-ti*, Na!i,#a( ;a!e -e se *a8a $ete'i,'a#$, (a est'-!t-'a 8 (a e!,#,m.a $e -# esta/(e!imie#t,7 a+'a*a#$, (,s &',/(emas e!,#"mi!,s 8 a-me#ta#$, (as !a'+as t'i/-ta'ias< Asimism,7 (a &,(.ti!a 9is!a( $e( G,/ie'#, Na!i,#a( &',&i!ia (,s &',!es,s $e 9is!a(ia!i"# (,s !-a(es se t,'#a# !a$a $.a m)s !,m&(e:,s e# *i't-$ $e e*ita' (a e*asi"# $e im&-est,s 8 &'e*e#i' (a $e9'a-$a!i"# t'i/-ta'ia &,' &a'te $e (,s !,#t'i/-8e#tes< N, ,/sta#te7 se ;a!e e*i$e#te -e (as a!t-a(es 'e9,'mas t'i/-ta'ias se e#!-e#t'a# ,'ie#ta$as a 'e+-(a' (as ,&e'a!i,#es 9i#a#!ie'as7 !,# (a 9i#a(i$a$ $e a-me#ta' (a !a'+a im&,siti*a e# /e#e9i!i, $e( Esta$,7 8 e# !as, $e i#!-m&(imie#t,
esta/(e!e
sa#!i,#es
&e!-#ia'ias
-e
est)#
,!asi,#a#$, ma(esta' a #i*e( em&'esa'ia(7 s-ma$, a( ;e!;, $e( i#!'eme#t, $e (a -#i$a$ t'i/-ta'ia !,# (a !-a( se 9i:a e( *a(,' a (as
60
sa#!i,#es se+# (a Le8 C,#stit-!i,#a( s,/'e (a C'ea!i"# $e (a U#i$a$ T'i/-ta'ia Sa#!i,#at,'ia< Ga!eta O9i!ia( Nme', <J $e 9e!;a @ $e $i!iem/'e $e @<H< E# !,#se!-e#!ia7 e( es!e#a'i, $e a!!i"# 8 'es&,#sa/i(i$a$ $e (,s es&e!ia(istas e# e( )'ea t'i/-ta'ia7 9i#a#!ie'a 8 e!,#"mi!a7 ;,8 m)s -e #-#!a !,/'a -# ma8,' se#ti$, 8 &a'ti!i&a!i"# a#te (a t,ma $e $e!isi,#es $e (a +e'e#!ia em&'esa'ia(<
CONCLUSIONES SOCIALIADAS < La P'ime'a P,#e#!iaF La L!$a< Me'(8 Ram.'e7 #,s $ise't, a!e'!a $e (a im&,'ta#!ia $e (a Za9'a T'i/-ta'ia &a'a (a De!(a'a!i"# $e( Im&-est, S,/'e (a Re#ta7 !,# 'e(a!i"# a( !-m&(imie#t, $e( $e/e' 9,'ma( &,' &a'te $e( C,#t'i/-8e#te &a'a (,s meses $e E#e', a Ma',< @< La Se+-#$a P,#e#!iaF E( L!$,< Gi,*a#8 B,((e$i7 #,s i#st'-8" s,/'e e( !,#,!imie#t, $e (,s a't.!-(,s -e ;a!e# 'e9e'e#!ia a &',$-!t,s 8 se'*i!i,s e%e#t,s $e( Im&-est, a( Va(,' A+'e+a$,7 as. !,m, tam/i6# (,s !,#!e&t,s /)si!,s $e te,'.a t'i/-ta'ia -e #,s i#$i!a# -e e( IVA es -# im&-est, i#$i'e!t,7 a$em)s #,s i#$i!" (as $i9e'e#tes a(.!-,tas -e se -sa#
61
s,/'e e( Te''it,'i, Ve#e,(a#, e ;i, me#!i"# $e (as !-at', a(.!-,tasF Q KQ =JW@>Q < < La Te'!e'a P,#e#!iaF La I#+< Na#!8 L,a$a7 #,s $ia(,+" a!e'!a $e (a !a(i9i!a!i"#7 $e/e'es 8 ,/(i+a!i,#es $e (,s S-:et,s Pasi*,s Es&e!ia(7 !,# /ase a (as N-e*as Re9,'mas T'i/-ta'ias emiti$as $-'a#te e( mes $e A+,st, $e( P'ese#te A?, @<
REFERENCIAS BIBLIOGRÁFICAS. C"$i+, ,'+)#i!, t'i/-ta'i,< =@>< Ga!eta ,9i!ia( # K<J@ e%t'a,'$i#a'i,7 &-/(i!a$, e# 9e!;a $e #,*iem/'e $e @< C,#stit-!i"# #a!i,#a( $e (a 'e&/(i!a /,(i*a'ia#a $e Ve#e-e(a< =@>< Ga!eta ,9i!ia( # J<J7 &-/(i!a$, e# 9e!;a @ $e ma', $e @<
Bri2$;4, L6is : 4r4s. +'()*. C4nsi3$ra2i4n$s %$rin$n$s $n #a sis$&ai7a2i!n 3$ #a %ra2i2a in0$si1ai0a $n #4s $s63i4s &436#ar$s. Uni0$rsi3a3 Va##$ 3$# M4&"4:. De!'et, # KH e# e( ma'!, $e( esta$, $e e%!e&!i"# 8 $e eme'+e#!ia e!,#"mi!a7 me$ia#te e( !-a( se esta/(e!e -e (a a(.!-,ta im&,siti*a +e#e'a( a a&(i!a'se e# e( e:e'!i!i, 9is!a( 'esta#te a( @ 8 t,$, e( 62
e:e'!i!i, @7 se 9i:a e# $ie!is6is &,' !ie#t, =K>< =@>< Re&/(i!a /,(i*a'ia#a $e Ve#e-e(a< Ga!eta ,9i!ia( # K<J e%t'a,'$i#a'i,7 &-/(i!a$a e# 9e!;a H $e a+,st, $e @< De!'et, !,#stit-8e#te -e esta/(e!e '6+ime# tem&,'a( $e &a+, $e a#ti!i&, $e( im&-est, a( *a(,' a+'e+a$, e im&-est, s,/'e (a 'e#ta &a'a (,s s-:et,s &asi*,s !a(i9i!a$,s !,m, es&e!ia(es< =@>< Re&/(i!a /,(i*a'ia#a $e Ve#e-e(a< Ga!eta ,9i!ia( # K<K e%t'a,'$i#a'i,7 &-/(i!a$a e# 9e!;a @ $e a+,st, $e @< De!'et, !,#stit-8e#te -e 'e9,'ma e( $e!'et, !,# 'a#+,7 *a(,' 8 9-e'a $e (e8 $e( im&-est, a (as +'a#$es t'a#sa!!i,#es 9i#a#!ie'as< =@>< Re&/(i!a /,(i*a'ia#a $e Ve#e-e(a< Ga!eta ,9i!ia( # K<K e%t'a,'$i#a'i,7 &-/(i!a$a e# 9e!;a @ $e a+,st, $e @< De!'et, !,#stit-8e#te -e 'e9,'ma $e (a (e8 -e esta/(e!e e( im&-est, a( *a(,' a+'e+a$,< =@>< Re&/(i!a /,(i*a'ia#a $e Ve#e-e(a< Ga!eta ,9i!ia( # K<K e%t'a,'$i#a'i,7 &-/(i!a$a e# 9e!;a @ $e a+,st, $e @< Le8 $e im&-est, a( *a(,' a+'e+a$,< =@>< Re&/(i!a /,(i*a'ia#a $e Ve#e-e(a< Ga!eta ,9i!ia( # K<J@ e%t'a,'$i#a'i,7 &-/(i!a$a e# 9e!;a $e #,*iem/'e $e @< Le8 $e im&-est, s,/'e (a 'e#ta< =@J>< Re&/(i!a /,(i*a'ia#a $e Ve#e-e(a< Ga!eta ,9i!ia( # <7 &-/(i!a$a e# 9e!;a $e $i!iem/'e $e @J< U#i$a$ t'i/-ta'ia< =@>< Re&/(i!a /,(i*a'ia#a $e Ve#e-e(a< Ga!eta ,9i!ia( #me', <@7 &-/(i!a$a e# 9e!;a @ $e :-#i, $e @<
63
64
ANEO A CICLO DE PREGUNTAS Y RESPUESTAS
DEENSA DE LA PR\CTICA INVESTIGATIVAF
Pr$16na N>() 7Consideran us0edes 8ue las ac0uales 5ol90icas 0ribu0arias benefician a la em5resa 5ri4ada: Re&'ese#ta!i"#F L!$a< 0-$it; Ga'!.a Res&-estaF Bueno mu1 in0eresan0e 0u 5regun0a a2ora bien más 8ue beneficio; 0endr9amos 8ue 2ablar acerca de c6mo im5ac0a< 5or8ue la 5rinci5al finalidad de las 5ol90icas 0ribu0arias es la recaudaci6n de ingresos a 0ra4=s de la carga 0ribu0aria con fines de financiar el gas0o 5>blico; de manera 0al 8ue las reformas 0ribu0arias siem5re es0arán enfocadas en incremen0ar o en disminuir la carga 0ribu0aria de los con0ribu1en0es dado 8ue el 5resu5ues0o de la
65
naci6n se encuen0ra a5alancado en un 5orcen0ae considerable 5or la recaudaci6n; eso 5or una 5ar0e. &or o0ra 5ar0e; 5or eem5lo; en el caso del m5ues0o al Valor Agregado; 4emos 8ue la em5resa 5ri4ada realiza es la re0enci6n del VA mas no la cancelaci6n del mismo; 1a 8ue es el consumidor final el 8ue 5ercibe los cambios en la 4ariaci6n de la al9cuo0as 5or ser es0e el 8ue lo cancela; 1 es0e 0i5o de im5ues0o 0iene la carac0er9s0ica de ser 5lurifásico; es decir; 8ue a0ra4iesa 0odas las fases de un bien o ser4icio a lo largo de 0odo el 5roceso de 5roducci6n 1 comercializaci6n 2as0a llegar al consumidor final; de modo 8ue la em5resa finalmen0e reaus0a su es0ruc0ura de cos0os 1 el consumidor final obser4ara un incremen0o o disminuci6n en el 5recio final; seg>n lo es0i5ule la reforma 0ribu0aria.
Pr$16na N>(' 7Us0edes como es0udian0e de con0adur9a 5>blica 0ienen un re0o gu9a 5or los cambios abrumadores 8ue exis0en en 0odo lo 8ue es el sis0ema legal de im5ues0o como 5ueden us0edes digerir 0odos esos cambios 1 5oder ada50arse cuando el gobierno 2a anunciado 0oda es0as serias de reformas 0ribu0arias: Re&'ese#ta!i"#F Tblicos es el Colegio de Con0adores &>blicos; en es0e caso con0amos con el a5o1o de la sede del $s0ado #ác2ira; la cual 0iene una Comi0= de #ribu0os desde 1a 2ace algunos a?os 8ue analiza las diferen0es reformas 0ribu0arias 5ermi0iendo as9 brindar una serie de orien0aciones a la comunidad en general 1 en es5ecial al Con0adores &>blicos Agremiados< 5or o0ra 5ar0e; igualmen0e se cuen0a con el S$NA# el cual 0ambi=n emi0e comunicados u 5ro4idencias adminis0ra0i4as con la in0enci6n de aclarar los 5osibles 4ac9os o incongruencias 8ue 5resen0en las reformas 0ribu0arias; es0o 2a cobrado 2o1 en d9a más rele4ancia debido a los diferen0es mecanismos 8ue se 2an creado 5ara emi0ir las reformas 0ribu0arias; 8ue como se ex5lic6 en la defensa dic2as reformas 0ribu0arias 5ueden ser decre0adas 5or el &residen0e o (ecre0o de $xce5ci6n con mo0i4o a la @uerra $con6mica; o 5or )e1 o (ecre0o Cons0i0u1en0e; dic2os ins0rumen0os legales no 66
siem5re son de a5licaci6n direc0a; sino 8ue se indica el la5so de a5licaci6n en un ar09culo de la le1; 1a 8ue es0e la5so 5uede ser 5os0erior a la 5ublicaci6n de la le1.
Pr$16na N>(? ^Cual es seria sus recomendaciones a seguir 5ara e4i0ar sanciones 1 garan0izar el cum5limien0o de las obligaciones 0ribu0arias: Re&'ese#ta!i"#F Tblicos; im5lemen0ar una 5lanificaci6n de los 5agos con la finalidad de cubrir exi0osamen0e la 5rogramaci6n; 1 con más raz6n dado 8ue la brec2a de 5agos se reduo de un mes a la realizaci6n de re5or0es semanales; 5or lo cual el margen de error se reduo; exigiendo as9 una ma1or res5onsabilidad 1 disci5lina 0ribu0aria 5ara garan0izar el cum5limien0o de las obligaciones 0ribu0arias< 5aralelamen0e; debemos 0ener en cuen0a 8ue debemos 5re4er 8ue en caso 8ue 5or razones de fuerza ma1or ,cor0es de energ9a el=c0rica; fallas en la conexi6n de in0erne0; fallas en las 5la0aformas bancarias; en0re o0ras- no 5ueda realizar el 5ago semanal de conformidad con el calendario es0ablecido 5or el S$NA#; debemos acudir an0e las oficinas del Ser4icio Nacional n0egrado de Adminis0raci6n Aduanera 1 #ribu0aria 5ara solici0ar su a5o1o 1 colaboraci6n; gracias.
Pr$16na N>( 7Consideran us0edes 8ue las ac0uales 5ol90icas 0ribu0arias del m5ues0o a las @randes #ransacciones Financiera benefician a la em5resa 5ri4ada: Re&'ese#ta!i"#F T
ugar el 5a5el de las ins0i0uciones bancarias; 1a 8ue el banco es el encargo de realizar la re0enciones 5or es0e conce50o; la em5resa como 0al en su 0iem5o de declaraci6n aus0ado al calendario semanal del S$NA#; lo 4a a declarar en ; 5or8ue ninguna le1 exige 8ue se declare; 1a 8ue el banco 1a realizo dic2a re0enci6n de es0e im5ues0o como em5resa; es decir; funciona similar al VA; 8ue son im5ues0os indirec0os; dado 8ue la em5resa es la 8ue re0iene el 5orcen0ae 5or com5ra de un 5roduc0o o disfru0e de un ser4icio al consumidor final 5or cada com5ra.
Pr$16na N>(@ ^ A 5ar0ir de 8u= momen0o la em5resa comenzar9a a cancelar la al9cuo0a general: Re&'ese#ta!i"#F L!$,< Gi,*a##8 B,((e$i Res&-estaF Son dos 5ublicaciones diferen0es la Reforma del VA; le 8ui0o la exenci6n a la gasolina 1 sus deri4ados; cambio lo de los fle0es 1 los bienes sun0uarios los lle4o a d6lar; eso en0ra en 4igencia en oc0ubre; recuerde 8ue cuando 4imos la le1 del VA; la le1 dice 8ue la al9cuo0a del VA general 4a en0re los rangos del DE al G;E 5or cien0o< la al9cuo0a del VA lo indica la le1 del 5resu5ues0o anual; donde se indica 8ue la al9cuo0a general cambio a GE 5or cien0o; la @ace0a "ficial $x0raordinaria NH G.IJ.
Pr$16na N>(K ^2-6 !,#se!-e#!ias tie#e #, !a#!e(a' t,$as (as &,'!i,#es $e( Im&-est, S,/'e La Re#ta7 e# (as &e's,#as #at-'a(es_ Re&'ese#ta!i"#F L!$,< Gi,*a##8 B,((e$i Res&-estaF Si no se cancela la 5rimera 5orci6n; se 5ierde el beneficio del financiamien0o 1 se necesi0ar9a cancelar com5le0o; sino cancela la demás 5orci6n; se dar9a el caso 8ue declaro; 5ero se encuen0ra en deuda 1 se generaran in0ereses mora0orios< si no 2a 2ec2o ning>n 5ago; 5uede ser mul0ado< además 2a1 o0ra 5enalidad es 8ue no 5odrá ac0ualizar su RF; 1a 8ue blo8uea el sis0ema del S$NA# 5ara ese usuario.
68
Pr$16na N>(< 7Ku= debe 2acer la em5resa si no se encuen0ra 2aciendo o5eraciones 1 en consecuencia no es0á declarando las obligaciones 0ribu0arias an0e el S$NA#: Re&'ese#ta!i"#F L!$,< Gi,*a##8 B,((e$i Res&-estaF Si no se cancela la 5rimera 5orci6n; se 5ierde el beneficio del financiamien0o 1 se necesi0ar9a cancelar com5le0o; sino cancela la demás 5orci6n; se dar9a el caso 8ue declaro; 5ero se encuen0ra en deuda 1 se generaran in0ereses mora0orios< si no 2a 2ec2o ning>n 5ago; 5uede ser mul0ado< además 2a1 o0ra 5enalidad es 8ue no 5odrá ac0ualizar su RF; 1a 8ue blo8uea el sis0ema del S$NA# 5ara ese usuario.
Pr$16na N>(* 7Ku= debe 2acer la em5resa si no se encuen0ra 2aciendo o5eraciones 1 en consecuencia no es0á declarando las obligaciones 0ribu0arias an0e el S$NA#: Re&'ese#ta!i"#F L!$,< Gi,*a##8 B,((e$i Res&-estaF )o 5rimero 8ue debe 2acer es informar 5or escri0o an0e el S$NA#; si realizara un cierre 0em5oral o defini0i4o< si es 0em5oral; indicar el mo0i4o del cierre el cual 5uede ser 5or mo0i4o de 4acaciones o in4en0ario; en0re o0ros< si es defini0i4o; 0iene 8ue ir 2as0a el regis0ro mercan0il 5ara indicar median0e una car0a de inac0i4idad 1 cese de funciones; 8ue 1a cerro< igualmen0e debe ir cancelando VA; 5uede ir 0ras5asando los cr=di0os de un mes a o0ro; e ir declarando en cero sus obligaciones
Pr$16na N>( 7$n el caso de los ubilados 1 5ensionados no declaren el S)R; 8ue 5enalizaci6n acarrea si 2ace fuera de 0iem5o la declaraci6n: Re&'ese#ta!i"#F L!$,< Gi,*a##8 B,((e$i Res&-estaF $n el caso de los ubilados 1 5ensionados; gozan de exce5ci6n; es0án exce50o de 5ago 5or eso conce50os an0e el S$NA#< 5ero si el genera o0ros ingresos si debe declarar; 1 aun mas cuando sobre 69
5asa el l9mi0e de las . unidades 0ribu0arias; 5or eem5lo si 0iene un 0axis; si da clases en un colegio 5ri4ado; deben 2acer una declaraci6n mix0a; 5or un lado las cosas exen0as 1 5or un lado sus ganancias 5or o0ro conce50os3 0enemos 8ue 0ener en cuen0a 8ue 2o1 en d9a 0odos declaramos los im5ues0os 1a 8ue son 0rámi0es necesarios 5ara ob0ener 5or eem5lo cr=di0os bancarios.
Pr$16na N>)( 7$n el caso de los ubilados 1 5ensionados no declaren el S)R; 8ue 5enalizaci6n acarrea si 2ace fuera de 0iem5o la declaraci6n: Re&'ese#ta!i"#F L!$,< Gi,*a##8 B,((e$i Res&-estaF $n el caso de los ubilados 1 5ensionados; gozan de exce5ci6n; es0án exce50o de 5ago 5or eso conce50os an0e el S$NA#< 5ero si el genera o0ros ingresos si debe declarar; 1 aun mas cuando sobre 5asa el l9mi0e de las . unidades 0ribu0arias; 5or eem5lo si 0iene un 0axis; si da clases en un colegio 5ri4ado; deben 2acer una declaraci6n mix0a; 5or un lado las cosas exen0as 1 5or un lado sus ganancias 5or o0ro conce50os3 0enemos 8ue 0ener en cuen0a 8ue 2o1 en d9a 0odos declaramos los im5ues0os 1a 8ue son 0rámi0es necesarios 5ara ob0ener 5or eem5lo cr=di0os bancarios.
Pr$16na N>)) 7Cuáles son los cambios 0ribu0arios 8ue us0ed resal0a sobre las ac0uales reformas 0ribu0arias: Re&'ese#ta!i"#F I#+< Na#!8 L,a$a< Res&-estaF Bueno; las ac0uales reformas 0ribu0arias; se obser4a 8ue es0a enfocadas en la modificaci6n del VA con relaci6n a la al9cuo0a general; 5or o0ra 5ar0e; 0ambi=n se cre6 de un r=gimen de an0ici5os ce VA 1 S)R 8ue deben ser declarados 1 5agados; 1 la se 2abla de la re0enci6n semanales 1 declaraci6n semanal< a2ora bien el caso de los con0ribu1en0es es5eciales deben declarar semanalmen0e; es0e el 5rinci5al cambio 8ue se realizo en la reforma el cual a su 4ez ins0a a lle4ar un ma1or con0rol del 5roceso con0able in0ernamen0e en las em5resas. &or o0ra 5ar0e; es im5or0an0e des0acar 8ue 5or 5rimera 4ez se obser4a un 5rocedimien0o 8ue afec0a a la )VA 1 al )S)R; con relaci6n a los 70
an0ici5os con res5ec0o a lo es0ablecido en el calendario; 1a 8ue es0e r=gimen 0em5oral; se a5lica a 0odos los sue0os 5asi4os es5eciales; dado 8ue se sus5endi6 la declaraci6n mensualmen0e de los im5ues0os; 5or una declaraci6n semanal.
Pr$16na N>)) 7C6mo 5uede el S$NA# u0ilizar lo desarrollo en la 5rác0ica in4es0iga0i4a; con relaciones a las es0ra0egias 1 recomendaciones generales: Re&'ese#ta!i"#F L!$, Ma-'i!i, M,'a 8 L!$a< Me'!8 L,a$a< Res&-estaF $l )cdo. %auricio %ora; se?alo 8ue el iba 2acer un se?alamien0o desde la fron0era; 1a 8ue no es funcionario 5>blico del S$NA#; seg>n el 0iene en0endido 8ue el S$NA#; 5osee una oficina de comunicaci6n 1 5rensa in0erna; la cual 5uede 5ublicar un resumen de lo ex5resado en la defensa; as9 como 0ambi=n realizar una comunicaci6n a modo de 0r950ico 5ara dar a conocer a la comunidad. #ambi=n la )cda. %erl1 Ram9rez; indico 8ue el S$NA# 5uede realizar la in4i0aci6n es5ecial como 5onen0e an0e los fu0uros 0alleres 8ue dic0a el S$NA#; 1 con ello a1udar a for0alecer el meoramien0o 5rofesional 1 em5resarial del sec0or 5ri4ado 0ac2irense.
ANEO B
71
SINOPSIS DE LAS PONENCIAS
D$$nsa Análisis (e )as Modificaciones Tributarias Emanadas Por El Poder Ejecutivo Y Su Impacto En La Pymes el Municipio San !ristóbal" Estado T#c$ira <
P4n$n$ L!$,< Ma-'i!i, M,'a
R$s6&$n (iser0o acerca de la Visi6n Con0em5oránea de la &ol90ica Fiscal Venezolana 1 su m5ac0o en las Reformas #ribu0arias; 5resen0ando la
72
5ro5ues0a de las es0ra0egias 1 recomendaciones 5ara 5o0enciar la ges0i6n em5resarial 1 5rofesional del las &+%$S en el $s0ado #ác2ira.
) P4n$n2ia L"5era0i4o m5ues0o Sobre )a Ren0a $ercicio Fiscal MD. P4n$n$ L!$a< Me'(8 Ram.'e<
R$s6&$n )a &rimera &onencia; nos diser0o acerca de la im5or0ancia de la *afra #ribu0aria 5ara la (eclaraci6n del m5ues0o Sobre la Ren0a; con relaci6n al cum5limien0o del deber formal 5or 5ar0e del Con0ribu1en0e 5ara los meses de $nero a %arzo.
' P4n$n2ia LReforma #ribu0aria Agos0o MD. P4n$n$ L!$,< Gi,*a##8 B,((e$i<
R$s6&$n )a Segunda &onencia; nos ins0ru1o sobre el conocimien0o de los ar09culos 8ue 2acen referencia a 5roduc0os 1 ser4icios exen0os del m5ues0o al Valor Agregado; as9 como 0ambi=n los conce50os básicos de 0eor9a 0ribu0aria 8ue nos indican 8ue el VA es un im5ues0o indirec0o; además nos indico las diferen0es al9cuo0as 8ue se usan sobre el #erri0orio Venezolano e 2izo menci6n de las cua0ro al9cuo0as3 DE< GE< ,EOME-< E 73
