Aspectos del Proceso de Fiscalización en Honduras
Published date | 03 October 2022 |
Author | Aida Sierra |
Law Firm | Consortium Legal |
El Servicio de Administración de Rentas (SAR), tiene dentro de sus atribuciones realizar procedimientos de Determinación al obligado tributario que consisten en verificar la existencia de un hecho generador o la información presentada por el obligado tributario en sus declaraciones. Estos procedimientos pueden ser integrales o parciales, las determinaciones de oficio también se denominan fiscalizaciones y a continuación realizamos una breve descripción de lo que debes saber sobre el mismo:
El procedimiento de fiscalización se encuentra detallado en el Código Tributario vigente, y debe iniciar mediante la notificación de inicio de actuaciones al obligado tributario, el cual es suscrito por el titular de la Administración Tributaria o, por la persona a quién éste delegue esta gestión; el documento de notificación debe contener:
a) Alcance de la Fiscalización, es decir si es una fiscalización integral o parcial;
b) Detalle de los tributos sujetos a fiscalización;
c) Fundamentos de derecho de la orden de fiscalización;
d) Los períodos fiscales que debe comprender el acto de fiscalización; y,
e) La identificación del o de los servidores públicos encargados.
Todas las actuaciones que se desarrollen en el curso del procedimiento de fiscalización e investigación se deben documentar en actas, inclusive las actuaciones en que intervenga directamente el obligado fiscalizado, dicho documento debe contener:
a) Los Hechos y omisiones que se hubieren conocido por los fiscalizadores.
b) Los puntos de convergencia del sujeto fiscalizado durante el proceso de auditoria;
c) La cronología completa y hallazgos del proceso;
d) Las objeciones o rechazos que manifieste el obligado tributario; y
e) Las investigaciones u otros hechos relacionados con las demás actuaciones y diligencias que se lleven a cabo en un proceso de fiscalización.
Luego de haber realizado las investigaciones, y se hayan obtenido los datos y pruebas necesarios, se levantará un acta final de cierre de las actuaciones de fiscalización; dicho documento debe ser firmado por el Auditor encargado y por el obligado tributario, por lo que se debe tener el cuidado de estar pendiente del final de dicho proceso.
Concluida la labor de campo del proceso de fiscalización, el Personal del SAR dentro del plazo de diez (10) días hábiles posteriores a dicha conclusión, deben emitir una propuesta provisional de regularización y liquidación en la cual...
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