Nicaragua: Obligaciones formales de los contribuyentes: Actualización de datos
Published date | 08 March 2022 |
Author | Jean Paul Aguirre |
Law Firm | Consortium Legal |
De conformidad con el artículo 103, numeral 1 del Código Tributario de la República de Nicaragua (CTr), toda sociedad deberá inscribirse como contribuyente ante la Administración Tributaria, es por ello por lo que, las sociedades recientemente constituidas pasan por un proceso de inscripción en la Dirección General de Ingresos y en el registro de contribuyentes de la municipalidad donde ejecutaran sus operaciones comerciales.
Empero, la obligación de proporcionar los datos básicos de la sociedad a la Administración Tributaria, mediante el Registro Único de Contribuyente (RUC), no se trata de una obligación que se realiza una única vez; en cambio, el artículo antes referido menciona que el contribuyente tendrá la obligación de mantener dichos datos actualizados en la forma y condiciones que la misma ley establezca.
Lo anterior es de suma importancia para todas las empresas, ya que, es común que con el paso del tiempo se efectúen cambios en la estructura base de esta, tales como aquellos relacionados a traspasos de acciones, elección de nuevos directores y representantes legales, realización de una nueva actividad económica, modificación de domicilio fiscal o datos básicos de contacto (email, teléfono, etc.); e incluso toma de acuerdos que modifican el al pacto social y/o estatutos. Todos estos cambios deben ser reportados e informados a la Administración Tributaria so pena de multas administrativas. Entre los datos que deben ser actualizados se encuentran los siguientes:
- Cambios en la composición accionaria y junta directiva de la sociedad.
- Cambios de representante legal y domicilio fiscal.
- Cambios de datos básicos de contacto para recibir notificaciones (teléfonos, correos, etc.).
- Nuevas actividades económicas no inscritas.
- Reformas al pacto social y estatutos.
Este procedimiento de actualización es de gran relevancia, puesto que, el incumplimiento de este deber formar puede generar multas, tales como las establecidas en el numeral 1 del artículo 126 y numeral 1 del artículo 127 CTr; los cuales literalmente dicen:
“Artículo 126. Son infracciones administrativas tributarias por incumplimiento de deberes y obligaciones de los contribuyentes y responsables: 1. No inscribirse en los...
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