Actualización del Sistema de Recepción del Informe de Nombramiento de Auditor Fiscal
Published date | 16 January 2023 |
Author | Carlos Pineda |
Law Firm | Consortium Legal |
Por este medio hacemos de su conocimiento:
El pasado 06 de enero del 2023, el Ministerio de Hacienda, a través de la Dirección General de Impuestos Internos (DGII), informó a los contribuyentes que a partir de enero del presente año, se pondrán a disposición cambios en el Módulo de presentación del “Informe de Nombramiento, Renuncia o Sustitución de Auditor Fiscal para emitir Dictamen e Informe Fiscal según Código Tributario o Dictamen según Ley de Servicios Internacionales” (F-456 v3), el cual forma parte del Sistema del Dictamen Fiscal electrónico.
Dentro de las actualizaciones se señala que, el documento original que respalda o prueba el nombramiento del Auditor efectuado, quedará en poder del Contribuyente que realizó dicho nombramiento, el documento debe ser enviado en formato PDF.
Asimismo, se informó que no podrán hacer uso del referido Sistema los Auditores y Contadores que no se encuentren autorizados y registrados por el Consejo de Vigilancia de la Profesión de la Contaduría Pública y Auditoría, ni quienes no se encuentren registrados en los Servicios de Internet de la Dirección General de Impuestos Internos; así como quienes no estén registrados en el Registro de Auditores y de Contadores que lleva dicha Administración Tributaria.
Y en el caso de los Notarios que presten servicios de legalización de firmas o certificación de copia fiel de documentos relacionados con el nombramiento de Auditor Fiscal, deberán constar en la base de Notarios que la DGII.
Para mayor información, puede consultar el sitio web del Ministerio de Hacienda, accediendo al enlace siguiente:
https://www.mh.gob.sv/actualizacion-del-sistema-de-recepcion-del-informe-de-nombramiento-de-auditor-fiscal/
Para cualquier consulta adicional, favor comunicarse con el Doctor Diego Martín (dmartin@consortiumlegal.com) y/o el licenciado William Escobar (...
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