Requerimientos contables y de auditoría realizados por SAT en Guatemala
Published date | 08 March 2022 |
Author | Mario Estuardo Archila |
Law Firm | Consortium Legal |
Obligatoriedad de los EEFF auditados, así como la entrega de la Conciliación Cuadrática para el 2021; y los soportes en cuanto al requerimiento de la información.
Desde noviembre 2021 la Administración Tributaria ha efectuado algunas comunicaciones con contribuyentes requiriendo algunas formas específicas en cuanto a presentación de conciliaciones y estados financieros auditados, cuando corresponde. Es importante iniciar el tema definiendo quiénes están obligados a presentar a la Administración Tributaria estados financieros auditados. Varios cuerpos legales colocan esa obligación.
- Impuesto Sobre la Renta
En el decreto 10-2012 del Congreso de la República, que contiene el Impuesto Sobre la Renta, encontramos el artículo 40, aplicable a los contribuyentes que están en el Régimen de Utilidades de las Rentas de Actividades Lucrativas, el cual impone la obligación de presentar estados financieros “debidamente” auditados, con su respectivo dictamen e informe, firmado y sellado por el profesional que lo emitió, cuando dicho contribuyente haya sido calificado como agente de retención del IVA o sea calificado como contribuyente especial.
Esta obligación no pesa sobre los contribuyentes que se acogieron al régimen Opcional Simplificado de las Rentas de Actividades Lucrativas (art. 49).
En el régimen de Utilidades, adicionalmente, la ley establece que quienes hagan pagos trimestrales sobre la opción de cierres contables parciales deberán “conservar los estados financieros correspondientes a cada trimestre”. Ahora bien, los pagos trimestrales podrán realizarse por medio de “cierres contables parciales”, por una liquidación preliminar de sus actividades al vencimiento de cada trimestre o bien sobre una base de renta imponible estimada. Es así que aunque son 2 numerales en el artículo 38 existen 3 formas de hacer esos pagos trimestrales.
SAT ha solicitado a algunos contribuyentes que esos estados financieros sean firmados por el representante legal y el contador. Sin embargo, el cierre contable parcial no implica la elaboración de estados financieros, estrictamente hablando, dado que la elaboración de estados financieros es obligación anual, no mensual o trimestral y, por lo menos desde mi perspectiva, es posible argumentar que se puede hacer un cierre contable sin realizar estados financieros completos o bien, escoger como método la liquidación parcial, que tampoco implica la elaboración de estados financieros. En todo caso, la obligación es firmar el libro de estados financieros cuando se asienta el balance general anual que debe ser publicado.
Las obligaciones contables están contenidas en el Código de Comercio. El artículo 368, principalmente, establece cómo llevar la contabilidad. Para efectos de obligaciones, por ejemplo, obliga el mismo artículo a tener libros específicos, como mínimo:
- a) Inventarios
- b) De primera entrada o diario
- c) Mayor o centralizador
- d) De Estados Financieros.
Respecto a los Estados Financieros el artículo 377 establece que el libro o registro de estados financieros contendrá:
a) El balance general de apertura y los ordinarios y extraordinarios que por cualquier circunstancia se practiquen;
b) Los estados de pérdidas y ganancias o los que hagan sus veces, correspondientes al balance general de que se trate.
c) Cualquier otro que “a juicio del comerciante sea necesario” para mostrar su situación financiera.
Es así que no existe obligación de realizar estados financieros más que el de apertura; de tal manera, un cierre contable...
To continue reading
Request your trialSubscribers can access the reported version of this case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the cited cases and legislation of a document.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the documents that have cited the case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the revised versions of legislation with amendments.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see any amendments made to the case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.