Nicaragua: ¿En qué casos están aplicando directamente la Multas por Defraudación Aduanera?
Published date | 11 April 2023 |
Law Firm | Consortium Legal |
Todas las importaciones son sometidas al mecanismo de selección aleatoria que determinará si debe o no practicarse el reconocimiento de las mercancías, o bien a una comprobación posterior mediante las correspondientes comprobaciones o investigaciones aduaneras o fiscalizaciones y que posteriormente da lugar a un sucesivo proceso administrativo de impugnación ante la Dirección General de Servicios Aduaneros (DGA).
En principio, en el art 64 de la Ley No. 265 “Ley que Establece el Auto despacho para la Importación, Exportación y Otros Regímenes”, reformado mediante el art 24 de la Ley No. 421 “Ley de Valoración en Aduana”, regula las multas administrativas que son aplicables por las infracciones administrativas; estas infracciones son catalogadas en aquellas que causan un perjuicio fiscal y aquellas que no causa perjuicio fiscal a la Administración Aduanera.
Por las infracciones administrativas, se aplicará una multa equivalente al 100% del daño fiscal causado en aquellos casos que la acción del contribuyente cause un perjuicio tributaria. En otras palabras, en aquellos casos que la Administración de Aduanas determine impuestos omitidos de importación o exportación de bienes y mercancías, esta podrá aplicar una multa del 100% del impuesto omitido al contribuyente.
En virtud de lo anterior, hemos identificado que recientemente la autoridad aduanera posterior a su proceso de comprobación, mediante el cual se determinó que no ha sido declarada el total de las mercancías o que las mismas no han sido correctamente documentadas, se les notifica directamente una multa por un delito aduanero, porque están tipificados estos casos como delito según lo contemplado en la Ley No. 641 “Código Penal de la República de Nicaragua”, estos se refieren a los siguientes:
- Defraudación Aduanera
- Contrabando
- Defraudación aduanera y contrabando menor
En el primer caso, que se refiere a la defraudación aduanera por la evasión total o parcial de los derechos e impuestos de importación o exportación de bienes y mercancías cuyo valor en córdobas exceda un monto equivalente a cien mil pesos centroamericanos, realice cualquier acto tendiente a defraudar la aplicación de las cargas impositivas establecidas, será sancionado con la pena de tres a seis años de prisión y multa equivalente al doble del valor de los bienes o mercancías involucrados.
El segundo caso, se refiere al contrabando, y lo comete quien con la...
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