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Consideraciones Jurídicas Para La Implementación del Dictamen Fiscal En Nicaragua

Consideraciones Jurídicas Para La Implementación del Dictamen Fiscal En Nicaragua

          
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About the Book

Durante el procedimiento de fiscalización y recaudación, la Dirección General de Ingresos (DGI) actúa de conformidad con el Código Tributario [CT] (Ley n.° 562, publicada en La Gaceta, Diario Oficial n.° 227 del 23 de noviembre de 2005) y sus reformas (Ley n.° 598, publicada en La Gaceta, Diario Oficial n.° 177 del 11 de septiembre de 2006) que en su artículo 12 le asigna la facultad, obligación y responsabilidad de exigir el cumplimiento de la obligación tributaria. Sin embargo, aunque es responsabilidad de la DGI el llevar a cabo estas actividades, el CT en su artículo n.° 72 menciona que ...los contribuyentes o responsables, tendrán derecho a asesorarse y escoger el nombre de las firmas privadas de Contadores Públicos (CP) y/o Contadores Públicos Autorizados (CPA), para formular Dictamen Fiscal y hacer uso del mismo. Es importante destacar que la Ley n.° 6 aprobada el 14 de abril de 1959, de Ejercicio del CP y publicada en La Gaceta, Diario Oficial n.° 94 del 30 de abril de 1959, reconoce en sus artículos 7 y 10 que solo los CPA (y no los CP) tienen la facultad de emitir dictámenes relacionados con la profesión y que cumplan con los requisitos para ser considerados como instrumentos con fe pública de conformidad con el artículo 11 de dicha ley. Aunque en nuestro CT ya se encuentra vigente el uso del Dictamen Fiscal, a la fecha de este estudio no se ha puesto en práctica, ni la DGI ha emitido pronunciamiento alguno al respecto. En el presente artículo se llevará a cabo un análisis de la legislación fiscal vigente en torno a la figura del Dictamen Fiscal y su relación con la legislación para el ejercicio de la profesión de CPA. También, se propondrán adiciones o reformas a la legislación actual tomando como base mejores prácticas.


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Product Details
  • ISBN-13: 9798823082884
  • Publisher: Author Solutions Inc
  • Publisher Imprint: Authorhouse UK
  • Height: 203 mm
  • No of Pages: 100
  • Spine Width: 6 mm
  • Width: 127 mm
  • ISBN-10: 8823082889
  • Publisher Date: 06 Jul 2023
  • Binding: Paperback
  • Language: Spanish
  • Returnable: N
  • Weight: 118 gr


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Consideraciones Jurídicas Para La Implementación del Dictamen Fiscal En Nicaragua
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