¿Una firma de contadores que actúe como revisores fiscales de un cliente, podría al mismo tiempo prestar servicios para dar cumplimiento de las obligaciones formales de Precios de Transferencia?
Published date | 17 May 2019 |
Law Firm | Dentons, Cardenas & Cardenas |
El consejo Técnico de la Contaduría Pública (“CTCP”) en su capacidad de resolver consultas en el desarrollo de la aplicación de los marcos normativos contables y de servir como órgano asesor del Estado (Ministerios de Hacienda y Crédito Público y de Comercio Industria y Turismo) resolvió en días pasados la inquietud planteada arriba.
Al respecto la CTCP considera que a pesar de que la firma de contadores / revisores fiscales pudiera emitir informes de Precios de Transferencia ya que no necesariamente deben ser realizados por contador público (pues no es una opinión de un profesional de la contaduría pública ni un informe de auditoría) y adicionalmente, los informes presentados a la Administración Tributaria no deben ser firmados o dictaminados por revisor fiscal, se pueden presentar inhabilidades y amenazas en las que se puede ver inmiscuida la firma de contadores / revisores fiscales.
La CTCP determinó que la firma de contadores / revisores fiscales podría verse inhabilitada al tener evidentes intereses comunes y además al presentarse circunstancias que le restan independencia y objetividad en el desarrollo de sus análisis económicos (Artículo 50 de la Ley 43 de 1990), análisis que son los que finalmente se documentan en los informes de Precios de Transferencia.
Asimismo, dado que los resultados de los informes de Precios de Transferencia: (i) pueden producir efectos potenciales en la determinación del impuesto sobre la renta que es firmada por los revisores fiscales; (ii) son preparados con base en la información financiera y contable suscrita o auditada por la firma de contadores / revisores fiscales; y (iii) deben proporcionarse a la Administración Tributaria en las fechas determinadas por ésta, así no la deba firmar para su presentación el revisor fiscal; la CTCP determinó que lo anterior puede generar amenazas de auto-revisión o de interés propio y además de independencia según lo dispuesto en el Código de Ética para los contadores profesionales (Anexo 5...
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