Nicaragua: Emisión de papel sellado electrónico
Published date | 03 May 2023 |
Law Firm | Consortium Legal |
El artículo 237 de la Ley No. 822 “Ley de Concertación Tributaria” (LCT) crea el Impuesto de Timbres Fiscales, también denominado ITF. Este es un impuesto indirecto que grava el consumo de determinados actos jurídicos, los cuales están contemplados en el artículo 240 de la referida ley, con su respectiva alícuota aplicable. El referido artículo determina la alícuota aplicable para el papel sellado, el cual es usualmente utilizado por los Notarios Públicos para la autorización de instrumentos públicos que exigen este requisito para su validez.
De conformidad con el Acuerdo Ministerial No. 020-2022, la alícuota aplicable para el papel sellado de protocolo es de C$12.00 por cada hoja y de C$19.00 por hoja para el papel sellado de testimonio. En este sentido, el papel sellado se puso a disposición desde el 01 de enero de 2023, sin embargo, dado la alta demanda de este recurso, el Ministerio de Hacienda y Crédito Público limitó la venta del mismo e incluso detuvo su venta temporalmente a lo largo de los últimos meses. Esto ha causado retrasasos y planteado dificultades en la autorización de diversos instrumentos públicos que requieren efectuarse en papel sellado.
En respuesta a esta problemática, en fecha 27 de Abril de 2023, El Ministerio de Hacienda y Credito Público (MHCP) emitió el Acuerdo Ministerial No. 003-2023, a través del cual se informa de la autorización del proyecto piloto de venta, registro, pago y uso de papel sellado en línea.
El papel sellado que ofrecerá en línea el Ministerio de Hacienda y Crédito Público a través de la Dirección General de Ingresos (DGI) contará con un código QR que permitirá su autenticación y verificación en la página web de esta institución pública, siendo esta una alternativa...
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