Nicaragua: ¿Cómo se realiza el cómputo de los plazos en el procedimiento administrativo aduanero?
Published date | 05 September 2022 |
Author | Jean Paul Aguirre |
Law Firm | Consortium Legal |
Los procedimientos administrativos de carácter fiscal están regulados por distintas normas jurídicas, en dependencia del tipo de tributo y la autoridad administrativa competente. En este sentido, los tributos nacionales, municipales y aduaneros están regulados por distintas leyes y bajo la supervisión de su propia autoridad competente. En esta ocasión estaremos abordando el procedimiento administrativo aduanero, concretamente, la forma del cómputo de los plazos en las diversas etapas del procedimiento. Es importante conocer la legislación aplicable para el cómputo de los plazos en vía administrativa, ya que, la forma de su cómputo varía en dependencia del tipo de proceso (aduanero, fiscal o municipal).
En lo que concierne a los procedimientos administrativos aduaneros, la correcta aplicación de las reglas procesales para el cómputo de los plazos resulta de vital importancia para cualquier contribuyente, ya que, estos plazos son de carácter perentorio, es decir, el contribuyente ya no podrá cumplir con lo solicitado por la autoridad o bien, no podrá hacer uso de los recursos contemplados para la defensa de sus derechos, puesto que, estas actuaciones serían declaradas extemporáneas. En otras palabras, el incorrecto cómputo de los plazos puede causar el incumplimiento de requerimientos de información en el contexto de una auditoría e incluso la pérdida del derecho de recurrir ante una autoridad superior; situaciones que pueden conllevar a ajustes sobre impuestos aduaneros y penalidades de hasta el 100% del impuesto omitido.
Los procedimientos administrativos derivados de los tributos aduaneros son regulados principalmente por las siguientes normas jurídicas: 1) Constitución Política de la República de Nicaragua; 2) Código Aduanero Uniforme Centroamericano (CAUCA); y 3) Reglamento del Código Aduanero Uniforme Centroamericano (RECAUCA). Las normas jurídicas antes referidas determinan los distintos plazos que ha de cumplir el contribuyente, los cuales pueden ser en días u horas.
Pese a lo anterior, dichas normas jurídicas se limitan a establecer que los plazos serán computados en días y horas hábiles, sin embargo, no conceptualiza qué días deberán considerarse hábiles. Con la finalidad de suplir dicho vacío legislativo, es necesario aplicar de manera supletoria los...
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