Honduras: Declaración mensual de compras (DMC)
Published date | 07 March 2023 |
Author | Aida Sierra |
Law Firm | Consortium Legal |
Debido a la reclasificación de los contribuyentes que surtió efectos en enero del 2023, muchos de ellos fueron clasificados como medianos y grandes contribuyentes, lo que significó un cambio en sus obligaciones fiscales. Un ejemplo de estas es la obligación de presentación de la Declaración Mensual de Compras o DMC.
La Declaración Mensual de Compras del Impuesto Sobre Ventas, se crea mediante el Acuerdo DEI-SG-276-2015, y es una declaración informativa que contiene los comprobantes de las compras realizadas por el contribuyente durante el periodo a reportar.
Las personas y/o negocios clasificados como grandes o mediados contribuyentes están obligados a la presentación de la DMC, y están sujetos a la presentación y/o pago de la Declaración del Impuesto Sobre Ventas, incluyendo los acogidos a regímenes especiales y demás contribuyentes que ejerzan operaciones comerciales, aunque se encuentren exentas del pago impuestos.
Para mayor facilidad de los contribuyentes, la DMC se puede generar y cargar a través del aplicativo DET-Live, y posteriormente se debe presentar a través de la oficina virtual. El plazo de presentación de esta declaración es durante los primeros veinte (20) días del mes siguiente en que el obligado tributario, efectuó las compras o las importaciones.
La consecuencia de la falta de presentación de la DMC será una sanción por incumplimiento a las obligaciones formales, en aplicación a lo establecido en el Artículo 160 del Código Tributario Vigente.
Los contribuyentes, deben identificar la clasificación dentro de la cual se encuentran, así como los plazos establecidos para la...
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