¿Quiénes pueden optar a los Beneficios de la Amnistía Fiscal 2022?
Published date | 05 September 2022 |
Author | Verónica Tadeo |
Law Firm | Consortium Legal |
Por este medio hacemos de su conocimiento:
Que el Ministro de Hacienda Alejandro Zelaya presentó a la Asamblea Legislativa el Decreto denominado “Ley Especial y Transitoria que otorga Facilidades para el Cumplimiento Voluntario de Obligaciones Tributarias y Aduaneras” conocida como “Amnistía Fiscal 2022”, aprobada por la Asamblea Legislativa, en sesión plenaria del 24 de agosto de 2022, mediante Decreto Legislativo No. 478, de ese mismo día, publicado en el Diario Oficial N° 157, Tomo 436.
Cuyos efectos entrarán en vigencia a partir de su publicación material en el Diario Oficial, del día 25 de agosto de 2022, tal y como lo señala la Guía de Orientación para aplicar la Ley Especial y Transitoria que Otorga Facilidades para el Cumplimiento Voluntario de Obligaciones Tributarias y Aduaneras con referencias MH.UVI.DGII/006.005/2022; MH.UVI.DGA/006.02/2022 y MH.UVI.DGT/001.863/2022, de fecha 25 de agosto de 2022
El cual concede la oportunidad de normalizar la situación fiscal de aquellos contribuyentes que no están al día con el Ministerio de Hacienda, cuyos efectos durarán hasta el día 01 de noviembre de 2022.
Los contribuyentes podrán beneficiarse al amparo de esta ley, entre otros, en los casos siguientes:
I. Sujetos obligados al pago de tributos bajo la competencia de la Dirección General de Impuestos Internos (DGII):
- Que han presentado sus declaraciones tributarias sin pagar el impuesto liquidado en ellas; no han presentado declaraciones tributarias, sin estar obligados al pago de tributos, o habiendo omitido la presentación de la declaración, se hubiera pagado o no el tributo.
- Que han presentado declaraciones tributarias que reflejen saldos a favor, en una cuantía superior a la que legalmente correspondía; y quienes han presentado declaraciones originales o modificatorias liquidando el tributo en una cuantía inferior a la que legalmente les correspondía.
- Que se encuentren en la fase de fiscalización o en la etapa de Audiencia y Aportación de Pruebas, del procedimiento de determinación oficiosa de tributos, ante la Administración Tributaria; o que se encuentren dentro del plazo para impugnar la determinación oficiosa de tributos.
- Que se encuentran ejerciendo su derecho de impugnación administrativa; acción contencioso administrativa; o de Amparo Constitucional, en trámite, en cuyo caso deberán desistir ante el Tribunal o instancia pertinente y presentar prueba de dicha petición, beneficiando tanto a los contribuyentes que desistan total o parcialmente.
- Que las deudas se encuentren firme y líquidas, en cuyo caso solo podrán gozar de la dispensa de intereses y recargos; y cuando la deuda se encuentre líquida, firme y exigible, solo podrá beneficiarse del...
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