Consideraciones importantes respecto a los documentos fiscales en Honduras
Published date | 06 September 2022 |
Author | Aida Sierra |
Law Firm | Consortium Legal |
El Código Tributario en su artículo 65 establece “los obligados tributarios, deben extender documentos fiscales por las actividades que realicen y hacerlos en la forma que permita identificar por las actividades que realicen y hacerlos en la forma que permita identificar a quien los expida y en su caso reciba, la operación de que se trate de acuerdo con el efecto que establezcan las leyes o los reglamentos tributarios y aduaneros”.
El Reglamento del Régimen de facturación, otros documentos fiscales y registros de imprentas (Acuerdo 481-2017) señala que “los documentos fiscales son los documentos que el Obligado Tributario utiliza para respaldar actividades, operaciones o transacciones que tengan efectos fiscales. Estos documentos deben de ser autorizados y/o admitidos de acuerdo con lo dispuesto en el presente reglamento”. El mismo cuerpo legal establece que existen diferentes tipos de documentos fiscales, como ser comprobantes fiscales, documentos complementarios y otros comprobantes.
Entre los comprobantes fiscales encontramos:
- Factura Prevalorada.
- Recibo por Honorarios Profesionales
- Boleta de Compra.
- Constancia de Donación.
Entre los Documentos complementarios encontramos:
- Notas de crédito
- Notas de Débito.
- Guías de remisión
- Comprobantes de Retención.
Los Otros Comprobante fiscales, se definen como:
- Los documentos fiscales cuya emisión no requiere trámite ante la Administración Tributaria y que están regulados en el presente reglamento para respaldar actividades, operaciones o transacciones que tengan efectos fiscales.
El precitado reglamento establece que el obligado tributario está en la obligación de notificar al servicio de Administración de Rentas cuando los documentos fiscales no hayan sido utilizados por los siguientes motivos:
- El vencimiento del plazo de vigencia de la autorización de impresión y vigencia;
- Modificaciones en los datos del Obligado Tributario consignados en los Comprobantes Fiscales y/o Documentos Complementarios;
- Cese temporal o definitivo de operaciones de uno o más establecimientos donde se extienden los Comprobantes Fiscales y/o Documentos Complementarios;
- Cese de operaciones del obligado tributario;
- Baja de algún punto de emisión;
- Deterioro de los Comprobantes Fiscales y/o Documentos Complementarios que impidan su utilización;
- Robo o extravío de Comprobantes Fiscales y/o Documentos Complementarios, sustentado con la respectiva denuncia acreditada por la...
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