Regional: Actualización del registro del contribuyente. ¿Se encuentra al día con sus obligaciones?
Published date | 28 February 2023 |
Author | Equipo Regional Tributario |
Law Firm | Consortium Legal |
Conforme pasan los años, usualmente los contribuyentes olvidan actualizar sus datos ante la Administración Tributaria. Resulta sumamente importante mantener debidamente actualizados los datos de las actividades económicas que se desarrollan, la información personal del representante legal, y dirección exacta del domicilio fiscal porque esta información es esencial para la Administración Tributaria en los diferentes mecanismos de verificación y control de las obligaciones tributarias del contribuyente.
La siguiente pregunta por formular sería ¿cuál es el beneficio de mantener tales registros actualizados? Principalmente porque facilita el cumplimiento de las obligaciones tributarias en general, evita contratiempos respecto a las actuaciones de verificación y comprobación por parte de la Administración Tributaria y se evitan sanciones.
A continuación, se presentan ciertas consideraciones sobre el deber de actualizar el registro del contribuyente en los países de la región centroamericana:
a. Guatemala
El registro de los contribuyentes se encuentra regulado por la Ley del Registro Tributario Unificado o “RTU”. Derivado de este registro, a cada contribuyente que se inscriba se le asigna un número de identificación Tributaria “NIT”.
El Código Tributario regula, dentro de las infracciones a los deberes formales, la omisión de avisar a la Administración Tributaria de cualquier modificación o actualización de los datos dentro del plazo de 30 días a partir de que se produjo una modificación o actualización. Esta omisión incurre en una multa desde Q50.00 (USD 6.41 aprox.) hasta un máximo de Q1,500 (USD 195 aprox.) por cada día de atraso.
Asimismo, la Administración Tributaria tiene la facultad de actualizar el RTU de oficio u otros registros a su cargo, conforme a la información que proporcione el contribuyente en cualquier declaración de los tributos. En el caso de los contribuyentes que se encuentren exentos, de acuerdo con la ley, deberán presentar su solvencia fiscal para mantener actualizado el registro como persona exenta.
La actualización de los contribuyentes y de sus datos es relevante en Guatemala por varios aspectos. En el caso de los representantes legales, estos son responsables ante la Administración Tributaria hasta que se modifiquen, incluso si el nombramiento se encuentra vencido. Por lo tanto, es relevante considerar que cualquier cambio en la representación deberá actualizarse y modificarse en el registro ante la Administración Tributaria. La misma situación puede suceder en el caso del domicilio de la sociedad, ya que, si no se actualiza, las comunicaciones y notificaciones realizadas por la Administración Tributaria se realizarán en el domicilio que se encuentre inscrito en la sociedad.
b. El Salvador
En El Salvador existe la Ley del Registro y Control Especial de Contribuyentes al Fisco, la cual establece en su Art. 1, inciso segundo que, en el sistema de registro y control especial de contribuyentes al fisco, se registrará y conservará en forma centralizada, permanente y actualizada la información referente a la identificación de los contribuyentes, responsables tributarios, importadores, exportadores y demás obligados formales, así como los sujetos que disponga la ley en materia tributaria.
En ese mismo sentido, el Art. 86 del Código Tributario establece que la Administración Tributaria llevará un registro de contribuyentes de los impuestos que administre, según los sistemas y métodos que se estimen más adecuados.
En el citado Registro deberán inscribirse los sujetos pasivos, que de conformidad a los supuestos establecidos en este Código o en las Leyes tributarias respectivas, resulten obligados al pago de los diferentes impuestos administrados por la Administración Tributaria, incluyendo los exportadores e importadores habituales.
Según el Art. 87 del Código Tributario, los datos básicos del Registro son los siguientes:
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