El Salvador: Guía de orientación general relativa a la obtención, modificación y reposición del NIT
Published date | 05 July 2022 |
Author | Carlos Pineda |
Law Firm | Consortium Legal |
Por este medio hacemos de su conocimiento:
El día 21 de junio de 2022, fue emitida por la Dirección General de Impuestos Internos del Ministerio de Hacienda, la Guía de Orientación General Relativa a la Obtención, Modificación y Reposición del NIT, con referencia MH.UVI.DGll/006.004/2022; la citada Guía, sustituye completamente la Guía con referencia MH.UVI.DGll/006.004/2021, de fecha 22 de diciembre de 2021.
Este nuevo cuerpo legal tiene como objeto, establecer las disposiciones necesarias para la no exigibilidad de la representación gráfica del NIT a las personas naturales salvadoreñas mayores de edad; así como los mecanismos para la obtención, modificación y reposición del NIT, por parte de niños, niñas, adolescentes y jóvenes, personas naturales extranjeras, personas jurídicas, Instituciones del Estado, Organismos Internacionales, entes sin personalidad jurídica y otras entidades.
Respecto a la inscripción, reposición o modificación en el Registro Único de Contribuyentes para personas naturales salvadoreñas, establece que en el caso de quienes no poseen DUI, deberán realizar el trámite de registro y asignación de DUI, y al momento de realizar dicho proceso, el Registro Nacional de Personas Naturales se enlazará con el Sistema del Registro de la Administración Tributaria, a fin de que el número asignado y sus datos queden incorporados en el Registro Único de Contribuyentes del Ministerio de Hacienda.
Asimismo, señala que voluntariamente y de forma gratuita, se puede realizar la obtención de la Representación Gráfica digital del NIT, a través del portal web del Ministerio de Hacienda; y por otra parte, establece para quienes poseen número de DUI y no hubieren realizado el trámite legal para la obtención del NIT, la obligación de efectuar su registro en el sitio web de Ministerio de Hacienda.
Señala expresamente, que para acreditar la identificación tributaria ante cualquier persona, institución pública o privada, no es necesario obtener la representación gráfica del NIT; para tales efectos, las personas naturales salvadoreñas mayores de edad, podrán acreditar la identificación tributaria a través del DUI, el cual incorpora los elementos necesarios del NIT. Todo cambio en los datos del DUI generará de manera simultánea cambios en el NIT.
Para el caso de niños, niñas, adolescentes, personas naturales extranjeras, personas jurídicas, Instituciones del Estado, Organismos...
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