La Administración Tributaria Para El Gobierno Central

7/25/2019 La Administracin Tributaria Para El Gobierno Central

1/31

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2/31

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3/31

EGXTKHVOOEKG

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4/31

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5/31

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7/31

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8/31

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5 | Z m e g `


9/31

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0: | Z m e g `


10/31

`#tkre)`) pki?te"` & "k!k sf `tefg)f iks egtfrfsfs p:die"ks4 F_X@HK

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00 | Z m e g `


11/31

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04 | Z m e g `


12/31

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0? | Z m e g `


13/31

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.#f sf fg"`r` )f `)!egestr r & rf"`#)`r iks tred#tks egtfrgks & iks `r`g"fifs )fi

+kdefrgk G`"ekgì, egspf""ekg`r i`s `"te'e)`)fs f"kg(!e"`s )fi "k!fr"ek f/tfrekr,

fi tr*%e"k egtfrg`"ekgì )f pfrskg`s & !f)eks )f tr`gspkrtf, & )fs`rrkii`r i`s

`""ekgfs gf"fs`re`s p`r` prf'fger & rfpre!er fi "kgtr`d`g)k4

Iks !#ge"epeks t`!de0g skg p`rtf )f i` `)!egestr`"e(g tred#t`re` & sf fg"`r` )f

`)!egestr`r, %es"ìe`r & rf"`#)`r iks tred#tks ik"ìfs4 @s? !es!k, i`s fgte)`)fs )fi

Fst`)k p#f)fg "kdr`r t`s`s pkr iks sfr'e"eks .#f prfst`g & refg pkr i`s !es!`s

gkr!`s ifìfs, tred#t`re`s & `)!egestr`te'`s4_VG@X, >3>

O@ZEXVIK ES

_E_XFB@ XTEDVX@TEK

08 | Z m e g `


14/31

0( _E_XFB@ XTEDVX@TEK FG FI ZFTV

Fi sestf!` tred#t`rek pfr#`gk fs fi "kgn#gtk )f preg"epeks & rfi`s )e"t`)`s pkr fi

fst`)k p`r` i` `pie"`"e(g & "rf`"e(g )f iks tred#tks fg #g p`?s4 _kstfgf!ks .#f fg

fi -fr: gk $`& sestf!` tred#t`rek "k$frfgtf ge pfr!`gfgtf ,pkr.#f s# fstr#"t#r`

sef!prf $` '`re`)k fg %#g"e(g )f iks )0%e"ets prfs#p#fst`rek & g#g"` fg `tfg"e(g `

iks preg"epeks k rfi`s .#f `"kgsfn` i` !*s s`g` )k"treg` 4fs !*s ,fstks

preg"epeks k rfi`s, se f/estfg , gksktrks gk ik "kgk"f!ks 4iks kdefrgks )f t#rgk

$`g `pie"`)k s#s prkpeks preg"epeks , "`r`"tfre`)ks pkr `'e)f k 'kr`"e)`) %es"ì

seg !`&kr %#g)`!fgtk t0"ge"k ge "efgt?%e"k 4$` pre!`)k fi "retfrek & fi egtfr0s

pki?te"k p`rte)`rest` , `gtfs .#f fi egtfr0s g`"ekgì 4 OKHE+K XTEDVX@TEK, >3>

0(0( F_XTVOXVT@ HFI _E_XFB@ XTEDVX@TEK

Fi sestf!` tred#t`rek pfr#`gk tefgf #g` fstr#"t#r` d*se"`, fst*g)`r & fst*

krefgt`)k pkr

If& )fi _estf!` Xred#t`rek Hf"rftk If& GL 3 If& )f Xred#t`"e(g B#ge"epì Hf"rftk Ifesi`te'k GL J Fi O()ek Xred#t`rek Hf"rftk Ifesi`te'k GL 2 Iks tred#tks se#efgtfs

0& Z@T@ FI MKDEFTGK OFGXT@I> E!p#fstk ` i` rfgt`4

E!p#fstk fgfrì ` i`s 'fgt`s4 E!p#fstk sfif"te'k ì "kgs#!k Hfrf"$ks `r`g"fi`reks X`s`s pkr i` prfst`"e(g )f sfr'e"eks p:die"ks fgtrf iks "#ìfs

sf "kgse)fr`g iks )frf"$ks )f tr`!et`"e(g )f prk"f)e!efgtks

`)!egestr`te'ks Fi g#f'k r0e!fg :ge"k se!pie%e"`)k

4& Z@T@ IK_ MKDEFTGK_ IKO@IF_> IK_ F_X@DIFOEHK_ HF

@OVFTHK @ I@ IF3 HF XTEDVX@OEG BVGEOEZ@I E!p#fstk )f ì"`dì` E!p#fstk prf)eì `#tk `'ì#( E!p#fstk ì p`tre!kgek 'f$e"#i`r E!p#fstk ` iks fspf"t*"#iks p:die"ks gk )fpkrte'ks E!p#fstk ` iks n#fks @rdetreks )f ie!pef` p:die"`, p`r.#fs, n`r)egfs & rfiifgk s`get`rek

06 | Z m e g `


15/31

Okgtred#"e(g fspf"eì )f kdr`s p:die"`s t`s` !#ge"epìfs

?& Z@T@ KXTK_ CEGF_ Okgtred#"e(g )f sf#re)`) sk"eì, )f sfr fi "`sk Okgtred#"e(g ì %kg)k g`"ekgì )f 'e'efg)` NCKG@SE4

Okgtred#"e(g ì sfr'e"ek g`"ekg i )f `)efstr`!efgtk t0"ge"èg)#streì N _FG@XE4

Okgtred#"e(g ì sfr'e"ek g`"ekg i )f "`p`"et`"e(g p r` i`

eg)#stre` )f i "kgstr#""e(g N_FGOEOK4

Fi r0e!fg tred#t`rek ` i` %f"$` $` '`re`)k, `)e"ekgì!fgtf sf tefgf 'efgtf ` iks

se#efgtfs tred#tks

E!p#fstk f/tr`kr)eg`rek p`r` i` prk!k"e(g & )fs`rrkiik t#r?ste"k

g`"ekgì4 E!p#fstk ` i`s tr`gs`""ekgfs %eg`g"efr`s EXC4 E!p#fstk tf!pkrì $ìks `"te'ks gftks EX@G4 E!p#fstk ` iks n#fks )f "`segk & )f !*.#eg`s )f

tr``!kgf)`s4 E!p#fstk fspf"eì ` i` !egfr?`

OKHE+K XTEDVX@TEK, >3> IVHFA@, >3

O@ZEXVIK S

IK_ XTEDVXK_

0( IK_ XTEDVXK_ FG FI ZFTV

0(0( HFCEGEOEKG

Fi tfr!egk tred#tk prk'efgf )f i` pì`dr` tred#, .#f sege%e"` "kgn#gtk )f %`!eie`s

.#f kdf)f"fg ` #g nf%f & .#f "ki`dkr`g )f ì#g` !`gfr` "kg fi skstfge!efgtk

)f i` tred#4

03 | Z m e g `


16/31

Fg fi -fr:, fg i` 0pk"` `gte#`, fi tred#tk tk!k i` %kr!` )f i` !et`, fi `&ge & i`

!eg`, .#f fgtrf`d`g iks `&ii#s ì "#r`"` k ì eg"` d`nk i` %kr!` )f tr`d`nk k fg

fspf"ef ` "`!dek )f s# prktf""e(g4 Ik !es!k s#"f)e( fg i`s ktr`s "e'eie`"ekgfs4

Tf"kr)f!ks .#f f g i` F#rkp` )f i` F)`) Bf)e`, fi '`sìik if fgtrf`d` ì sf6kr

%f#)ì "efrt` "`gte)`) )f )egfrk k fspf"efs fg rf"kgk"e!efgtk pkr i` "`r` .#f

sege%e"`d` & pkr i` prktf""e(g .#f ifs dreg)`d`4 Okg fstf tred#tk, fi sf6kr %f#)ì

!`gtfg?` ì fn0r"etk, fgtrf ktr`s "ks`s4 Fs )f"er, fi tred#tk f/estf )fs)f g#fstr`s

pre!fr`s "#it#r`s & $` e)k '`re`g)k "kg fi tef!pk4

@i `gìe`r )fde)`!fgtf i` `gtfrekr )f%ege"e(g, fg"kgtr`!ks iks `spf"tks d*se"ks

se#efgtfs

Fi tred#tk skik sf p`` fg )egfrk & f/"fp"ekgì!fgtf fg fspf"ef _f "rf` skik pkr If& Fs tred#tk fs kdie`tkrek pkr fi pk)fr .#f tefgf fi Fst`)k p`r` .#f "#!pi`

"kg s#s %#g"ekgfs -#f)f sfr "kdr`)k ` i` %#fr` "#`g)k i` pfrskg` kdie`)` ` p``rik gk

"#!pif_VG@X, >3>

-k)f!ks )f%eger t`!de0g ì t0r!egk tred#tk sf:g i` Gkr!` EE )fi X?t#ik prfie!eg`r

)fi O()ek Xred#t`rek "k!k fi kdnftk )f i` kdie`"e(g .#f g`"f pkr !`g)`tk )f if&ì rfìe`rsf "efrtks s#p#fstks )f $f"$k4 OKHE+K XTEDVX@TEK, >3>4

0(4( O@T@OXFTE_XEO@_ HF IK_ XTEDVXK_

Fs ,% p.!s!+$%*e+ !/e% < k/,e%$k.e%5 pk. "%+%$k ! ,% ,!


17/31

)fre'` )f i` rfìe`"e(g )f s#p#fstk )f $f"$k ì .#f i` if& 'eg"#i fi

)fdfr # kdie`"e(g )f "kgtred#er k tred#t`r4 Fs p.!s$%*e+ !+!.%,"!+$! p!*#+e%.e% k "k+!$%.e%5 Fi kdnftk )f fst`

prfst "e(g fs )`r #g` s#!` )f )egfrk pkr.#f skik fi )egfrk `"t:`

"k!k !f)ek k egstr#!fgtk )f "`!dek "kg "`r*"tfr fgfr i & skik i`kdtfg"e(g )f )egfrk `r gte` i` iedrf )espkse"e(g )f !f)eks

f"kg(!e"ks p`r` s# `pie"`"e(g ` i` s`tes% ""e(g )f i` gf"fse)`)fs

p:die"`s4 Z.k8!! ! e+.!sk %, !s$%k k !+$!s p9/,e*ks p%.% !,

*#"p,e"e!+$k ! s#s e+!s(Fi tred#tk tefgf "k!k %egìe)`) prkpe`

prk'ffr )f egrfsks ` i fst`)k k fgtfs p:die"ks p`r` fi "#!pie!efgtk

)f s#s %egfs "k!k i` prfst`"e(g )f iks sfr'e"eks p:die"ks & i`

s`tes%`""e(g )f i`s gf"fse)`)fs "kif"te'`s k p#die"`s fsfg"e ifs, fg

fgfr i pk)f!ks )f"er .#f fs p`r` fi skstfge!efgtk )f iks `stks

p:die"ks 4

0(?( OKBZKGFGXF_ HFI XTEDVXK

Iks "k!pkgfgtfs )fi tred#tk skg

6!*1k M!+!.%k.>Fs i` `""e(g k set#`"e(g )ftfr!eg`)` fg %kr!` f/prfs`

pkr i` if& p`r` tepe%e"`r #g tred#tk & s#&` rfìe`"e(g )` i#`r ì g`"e!efgtk)f i` kdie`"e(g tred#t`re`4 X`!de0g sf if "kgk"f "k!k $f"$k e!pkgedif4

Ok+$.e/#-frskg` g`t#rì, n#r?)e"`, f!prfs` k s#"fse(g eg)e'es` .#f

rfìe` #g` `"te'e)`) f"kg(!e"`, .#f fst0 )f `"#fr)k "kg i` if&, "kgstet#&f

#g $f"$k fgfr`)kr, )`g)k i#`r ì p`k )f tred#tks & ì "#!pie!efgtk )f

i`s kdie`"ekgfs %kr!ìfs4

D%s! !, *2,*#,k>_f rf%efrf ` i` "`gte)`) g#!0re"` f/prfs`)` fg t0r!egks

)f !f)e)`, 'ìkr ` !`get#) skdrf i` "#ì sf "ì"#i` fi e!p#fstk, t`!de0g

sf if "kgk"f "k!k d`sf e!pkgedif4

@,*#k$%>Fs fi 'ìkr pkr"fgt#ì fst`dif"e)k )f `"#fr)k ` if&, .#f sf `pie"`

` i` d`sf e!pkgedif, ` %eg )f )ftfr!eg`r fi !kgtk )fi tred#tk .#f fi

"kgtred#&fgtf )fdf p``r ì %es"k4

0< | Z m e g `


18/31

0(=( CVGOEKGF_ HFI XTEDVXK

C#+*e+ es*%,>@ tr`'0s )f iks tred#tks sf d#s"` eg"rf!fgt`r iks egrfsks

)fi Fst`)k p`r` %eg`g"e`r fi `stk p:die"k4 O`)` `6k fi -k)fr Fnf"#te'k

prfsfgt` #g -rk&f"tk )f If& )f -rfs#p#fstk -:die"k ì Okgrfsk, .#f ik

`pr#fd` & "kg'efrtf fg If&, i#fk )f #g )fd`tf4Fi prfs#p#fstk ref ` p`rter )fi pre!frk )f fgfrk )fi se#efgtf `6k4Fg fi prfs#p#fstk p:die"k, `)f!*s )f fst dif"frsf "#`gtk egrfs` &

"#`gtk sf `st`, sf )e"t`g !f)e)`s tred#t`re`s, .#f i#fk skg `prkd`)`s

pkr fi !es!k "kgrfsk fg %kr!` )f gkr!`s tred#t`re`spkr fnf!pik ì

`#!fgt`r i` ì?"#kt` )f #g e!p#fstk k "rf`r #gk g#f'k4 Xk)`s fst`s

!f)e)`s fst*g krefgt`)`s ` .#f ì"`g"f fi )egfrk p`r` tk)k ik .#f fi

Fst`)k $` pi`ge%e"`)k p`r` fi se#efgtf `6k %es"ì4

C#+*e+ F*k+"e*%>-kr !f)ek )f iks tred#tks sf d#s"` krefgt`r i`

f"kgk!?` fg #g sfgte)k )ftfr!eg`)k4 -kr fnf!pik, se sf tr`t` )f prktffr i`

eg)#stre` g`"ekgì, sf p#f)fg fif'`r iks tred#tks ` i`s e!pkrt`"ekgfs k "rf`r

g#f'`s "`r`s tred#t`re`s p`r` fg"`rf"fri`s & f'et`r .#f "k!pet`g "kg iks

prk)#"tks g`"ekgìfs4 Fg g#fstrk p`?s, i`s f/pkrt`"ekgfs gk p``g

e!p#fstks & tefgfg #g sestf!` )f rfegtfrk tred#t`rek )f'ki#"e(g pkr iks

e!p#fstks p``)ks fg iks egs#!ks #teie`)ks fg s# prk)#""e(g4

C#+*e+ _k*e%,>Iks tred#tks "#!pifg #g rki rf)estred#te'k )fi egrfsk

g`"ekgì, fs )f"er, iks tred#tks .#f p``g iks "kgtred#&fgtfs rftkrg`r ` i`

"k!#ge)`) d`nk i` %kr!` )f kdr`s p:die"`s, sfr'e"eks p:die"ks & prkr`!`s

sk"eìfs4 @ !fgks f'`se(g tred#t`re`, !`&kr rf"`#)`"e(g &, fg "kgsf"#fg"e`

!*s defgfs & prkr`!`s sk"eìfs .#f "kgtred#&`g ` #g defgfst`r sk"eì

!`&kr4_VG@X, >3>

0(7( XTEDVXK_ ;VF EGXFMT@G FI _E_XFB@ XTEDVX@TEK

0(7(0( EBZVF_XK_

Fs #g tred#tk "#&` kdie`"e(g gk kreeg` p`r` .#f fi "kgtred#&fgtf rf"ed` #g

sfr'e"ek )erf"tk pkr p`rtf )fi Fst`)k, segk "k!k #g $f"$k eg)fpfg)efgtf4 Fs #g

`pkrtf kdie`tkrek4

05 | Z m e g `


19/31

Xepks )f e!p#fstks

%& EBZVF_XK HETFOXK

_kg `.#fiiks .#f eg"e)fg )erf"t`!fgtf skdrf fi egrfsk k p`tre!kgek )f i`s

pfrskg`s g`t#rìfs & n#r?)e"`s4

Fg fstf "`sk )fi e!p#fstk )erf"tk, .#efg )f"i`r` & p`` fs i` pfrskg` g`t#rì k

n#r?)e"`, .#f skpkrt` i` "`r` tred#t`re`4

Fnf!pik

E!p#fstk ` i` rfgt` E!p#fstk prf)eì

@r`g"fifs

/& EBZVF_XK EGHETFOXK

_kg `.#fiiks .#f eg)e"fg eg)erf"t`!fgtf skdrf fi egrfsk k p`tre!kgek )f i`s

pfrskg`s g`t#rìfs & n#r?)e"`s(

0(7(4( OKGXTEDVOEKGF_

Fs fi tred#tk "#&` kdie`"e(g fs fgfr`)` p`r` i` rfìe`"e(g )f kdr`s p:die"`s k

`"te'e)`)fs fst`tìfs fg dfgf%e"ek )f iks "kgtred#&fgtfs `pkrt`gtfsiks .#f p``g

i` "kgtred#"e(g4

Okg%kr!f ` g#fstr` ifesi`"e(g, i` "kgtred#"e(g, pkr s# )fstegk f/"i#se'`!fgtf

)f)e"` ` "#drer fi `stk )f i` kdr` p:die"` k i` `"te'e)`) )fi Fst`)k & i` 'fgt`n` k

dfgf%e"ek kdtfge)k, gk )fdf sfr s#pfrekr ` fstf dfgf%e"ek ge ì "kstk )f i` kdr` k

`"te'e)`) fst`tì `)f!*s )fdefg)k "#!pier "efrtks rf.#esetks ifìfs4

OI@_F_>

Fgtrf s#s "i`sfs, tfgefg)k fg "kgse)fr`"e(g iks fif!fgtks t?pe"ks )f fstf tred#tk

#g dfgf%e"ek fspf"e%e"k k dfgf%e"ek pkr fi `#!fgtk )fi 'ìkr )f )ftfr!eg`)ks

defgfs pkr ì#g` `"te'e)`) fst`t i "kg"rft`, tfgf!ks d*se"`!fgtf ` i`s

"kgtred#"ekgfs

4: | Z m e g `


20/31

Hf sf#re)`) sk"eì Okgtred#"ekgfs fspf"eìfsi`s )f !fnkr`s

-k)f!ks "kgse)fr`r .#f fg g#fstrk p`?s sf "kgk"fg, fg fgfrì, ` i`s se#efgtfs

- I`s "kgtred#"ekgfs ì F__@IVH- I`s "kgtred#"ekgfs ` i` KG-- I`s "kgtred#"ekgfs ì _FGOEOK- I`s "kgtred#"ekgfs ` _FG@XE- I`s "kgtred#"ekgfs )f `stks

0(7(?( X@_@_

_kg rf"`#)`"ekgfs preg"epì!fgtf pkr iks !#ge"epeks & ktr`s egstet#"ekgfs4_kg

tred#tks .#f sf p``g p`r` kdtfgfr i` prfst`"e(g f%f"te'` k pktfg"eì )f #g

sfr'e"ek p:die"k eg)e'e)#ìe`)k p`r` fi "kgtred#&fgtf4

Okgse)fr`g)k i` )f%ege"e(g )f t`s` )fi O()ek Xred#t`rek fs fi tred#tk "#&

kdie`"e(g tefgf "k!k $f"$k fgfr`)kr i` prfst`"e(g f%f"te'` pkr fi Fst`)k )f #g

sfr'e"ek p:die"k eg)e'e)#ìe`)k fg fi "kgtred#&fgtf4

Xk!`g)k fg "kgse)fr`"e(g fi "kg"fptk prkp#fstk pkr +fr`r)k @t`dei` fs fi tred#tk

"#&` $ep(tfses )f eg"e)fg"e` "kgsestf fg #g` set#`"e(g fst t i )erf"t f

eg!f)e`t`!fgtf rf%fre)` ì kdie`)k

Fnf!pik

- @rdetreks !#ge"epìfs )f ie!pef` p:die"`, p`r.#fs & n`r)egfs4- Xr`!etfs p`rte)` )f g`"e!efgtk, p`s`pkrtf, HGE4- Ie"fg"e` )f %#g"ekg`!efgtk4

40 | Z m e g `


21/31

O@ZEXVIK SE

EBZVF_XK @ I@ TFGX@ 'ET&

Fi e!p#fstk ` i` rfgt` fs #g tred#tk .#f sf )ftfr!eg` `g#`i!fgtf & "kgse)fr`

"k!k F5FTOEOEK +T@D@DIF `.#fi .#f "k!efg` fi 3L)f fgfrk & %eg`ie` fi


22/31

Okgtred#&fgtf pfrskg` g`t#rì, s#"fse(g eg)e'es`, k sk"ef)`)

"kgì7 )f i` `g`g"e` kdtfge)` fg i` 'fgt` )f eg!#fdifs "k!k

p`k )f%egete'kZi`s f!prfs`sZi`s f!prfs`s & pfrskg`s .#f p`#fg

rfgt`s )f "`pet i ` pfrskg`s g`t#r ifs, s#"fsekgfs eg)e'es`s k

sk"ef)`)fs "kgìfs )fdfr*g rftfgfr fi J4>7 )f i` rfgt` gft` k

fi 243 se sf tr`t` )f )e'e)fg)ks4

0(0(4( TFGX@_ FBZTF_@TE@IF_

- X!.*!.% *%$!k.%>

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k pfrskg` n#r?)e"`4

F/estfg trfs rf?!fgfs

- TJe"!+ Fsp!*e%, 'TFT&>347)f iks egrfsks gftks !fgs#ìfs48 TJe"!+ M!+!.%,>p`ks ` "#fgt` )fi > p`r` iks .#f ege"e`g `"te'e)`)fs

k #g "kf%e"efgtf )ftfr!eg`)k %#g"e(g )fi e!p#fstk "ì"#i`)k4

8 G#!8k T#s>"#kt` sf:g "`tfkr?`s4

0(0(? TFGX@_ HF XT@D@K

- O#%.$% *%$!k.%>

Egrfsks kdtfge)ks )fi tr`d`nk eg)fpfg)efgtf ` tr`'0s )fi fnfr"e"ek

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)f i`s rfgt`s dr#t`s .#f sf pfr"ed`g k sf p`#fg, sef!prf #f

s#pfrfg fi i?!etf fst`dif"e)k pkr if&- ;#e+$% *%$!k.%>X`!de0g sf )fdf "kgse)fr`r fi tr`d`nk eg)fpfg)efgtf

"#`g)k fst* s#nftk ` #g $kr`rek &Z4k i#`r fst`dif"e)k pkr fi f!pif`)kr4 Okgtred#&fgtfs pfrskg` g`t#rì4

4? | Z m e g `


23/31

_VG@X, >3> FHEXKTF_, 5VGEK 8 >3


24/31

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0( D@_F EBZKGEDIF

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46 | Z m e g `

D@_F EBZKGEDIF S@IKT HF SFGX@


25/31

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!kgtk )fi )egfrk ` p``r f%f"te'` !fgtf ì %es"k FD@IIK_, B@TK,>3


26/31

=( HFXT@OOEKG

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e!p#fstk ` p``r )fi !fs4

4= | Z m e g `


27/31

@!+$!s ! p!.*!p*e+ !, EMS>

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FD@IIK_, OKGX@DEIEH@H +FGFT@I, >3


28/31

OKGOIV_EKGF_

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kdie`"ekgfs tred#t`re`s )f iks "kgtred#&fgtfs4

45 | Z m e g `


29/31

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fie!eg`r i` "kg"fp"e(g gf`te'` )f i` rf"`#)`"e(g4

?: | Z m e g `


30/31

DEDIEKMT@CE@

okhemk tredut`rek.s4%44

OKHEMK XTEDVX@TEK.>3>4 IEB@4

FHEXKTF_, 54 5VGEK 8 >33


31/31

FD@IIK_, F4 >33

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