Plazos para el envío de información financiera 2021
Published date | 24 November 2021 |
Law Firm | Lloreda Camacho & Co |
Author | Raúl Vargas |
Superintendencia de Sociedades establece los plazos para el envío de información financiera correspondiente al año 2021
Por medio de la Circular Externa No. 100-000016 del 17 de noviembre de 2021, la Superintendencia de Sociedades (la “Superintendencia”) estableció los plazos en que las entidades (i) sometidas a su vigilancia o control y/o (ii) que sean requeridas mediante acto administrativo particular, deben remitir la información financiera de 2021 y documentos adicionales.
Entre otros aspectos, la mencionada circular de la Superintendencia establece lo siguiente:
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Estados Financieros Individuales: el plazo para el envío de los estados financieros individuales, copia del extracto del acta por la que se aprueban los estados financieros, y demás documentos adicionales, es fijado con base en los últimos dos dígitos del Número de Identificación Tributaria de la sociedad. Los envíos inician para el primer grupo el 5 de abril de 2022 y finalizan para el último grupo el 9 de mayo de 2022. Entre los documentos de los que se debe remitir a la Superintendencia con los estados financieros individuales, está incluida una copia del acta de la reunión del máximo órgano social en la cual se consideraron y aprobaron los estados financieros.
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Estados Financieros Consolidados: el plazo para el envío de los estados financieros consolidados y documentos adicionales correspondientes vence el 31 de mayo de 2022.
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Informe 50 – Prevención del Riesgo LA/FT/FPADM: El plazo para el envío del Informe 50 – Prevención del Riesgo LA/FT es fijado con base en los últimos dos dígitos del Número de Identificación Tributaria de la sociedad. Los envíos inician para el primer grupo el 23 de mayo de 2022 y finalizan para el último grupo el 27 de mayo de 2022.
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Informe 52 – Programas de Transparencia y Ética Empresarial: el plazo para el envío del Informe 52 – Programas de Transparencia y Ética Empresarial es fijado con base en los últimos dos dígitos del Número de Identificación Tributaria de la sociedad. Los envíos inician para el primer grupo el 31 de mayo de 2022 y finalizan para el último grupo el 6 de junio de 2022.
- Informe 42 – Prácticas Empresariales: el plazo para el envío del Informe 42 – Prácticas Empresariales es fijado con base en los últimos dos dígitos del Número de Identificación Tributaria de la sociedad. Los envíos inician para el primer grupo el 7 de junio de 2022 y...
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