Aspectos tributarios y financieros: Una mirada desde lo público y privado Latinoamérica y el Caribe
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Fecha
2018
Autores
Prieto Pulido, Ronald
Palacios Arrieta, Alexis
Landazury-Villalba, Luis Fernando
Gallo-Serrano, Evelyn Rosa
Villafañe-Barros, Miguel Antonio
Villasmil-Molero, Milagros Del Carmen
Amell Amell, Javier - Ricardo
Acosta Ortega, Juliana - Cristina
Castro-Zapata, Rafael Guillermo
Mercado-Berrio, José Ignacio
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Editor
Ediciones Universidad Simón Bolívar
Resumen
El presente artículo tiene como objetivo analizar los términos que disponen los declarantes y la Administración de Impuestos, para pretender modificar las declaraciones presentadas, dicho término una vez agotado, concede una protección jurídica, llamada “firmeza”, la cual se erige como un principio de seguridad jurídica y eficiencia; seguridad jurídica para el declarante al conocer ciertamente en qué fecha su denuncio impositivo gozará de inmodificabilidad tanto por él como por el ente fiscalizador, y por otra parte, al ente fiscalizador al encontrar límites temporales para ejercer su función fiscalizadora acorde a su gestión de control de los tributos liquidados durante el tiempo antes de la firmeza; basado en lo anterior se realizó una investigación descriptiva. Metodológicamente se definió como un estudio de tipo documental con diseño bibliográfico enmarcándose en el método analítico interpretativo jurídico legal. Dentro de los hallazgos, se establece la cantidad de declaraciones que deben presentar los obligados, lo que crean una variedad de situaciones y procesos con diferentes fechas de presentación, vencimientos y tiempos de firmeza. Podemos destacar, que la normatividad en muchos casos confusa, no permite de manera simple determinar la oportunidad en que las declaraciones presentadas gozan de la firmeza proclamada en el Art. 714 del ET, sino que es un requisito indispensable analizar cada caso en especial para verificar el lapso de tiempo requerido para gozar de ella. Se concluye a través de este trabajo que para el declarante se tiene un término general de dos años, mientras para la Administración es de tres años.
The purpose of this article is to analyze the terms available to the respondents and the Tax Administration, in order to try to modify the presented declarations. Once the term is exhausted, it provides legal protection, called "firmness", which is established as a principle of legal security and efficiency; legal security for the declarant when knowing on what date his tax denouncement will enjoy unchangeableness both for him and for the supervising body, and on the other hand, for the supervising body to find temporary limits to exercise its supervisory function according to its management control of the taxes liquidated during the time before the firmness; Based on the above, a descriptive investigation was carried out. Methodologically it was defined as a documentary type study with bibliographic design framed in the legal legal interpretive analytical method. Among the findings, it establishes the number of statements that must be presented by the obligors, which create a variety of situations and processes with different dates of presentation, deadlines and times of firmness. We can emphasize that the regulations in many cases confused, does not allow in a simple way to determine the opportunity in which the presented statements enjoy the firmness proclaimed in Art. 714 of the ET, but it is an indispensable requirement to analyze each case in particular to verify the time required to enjoy it. It is concluded through this work that for the declarant there is a general term of two years, while for the Administration it is three years.
The purpose of this article is to analyze the terms available to the respondents and the Tax Administration, in order to try to modify the presented declarations. Once the term is exhausted, it provides legal protection, called "firmness", which is established as a principle of legal security and efficiency; legal security for the declarant when knowing on what date his tax denouncement will enjoy unchangeableness both for him and for the supervising body, and on the other hand, for the supervising body to find temporary limits to exercise its supervisory function according to its management control of the taxes liquidated during the time before the firmness; Based on the above, a descriptive investigation was carried out. Methodologically it was defined as a documentary type study with bibliographic design framed in the legal legal interpretive analytical method. Among the findings, it establishes the number of statements that must be presented by the obligors, which create a variety of situations and processes with different dates of presentation, deadlines and times of firmness. We can emphasize that the regulations in many cases confused, does not allow in a simple way to determine the opportunity in which the presented statements enjoy the firmness proclaimed in Art. 714 of the ET, but it is an indispensable requirement to analyze each case in particular to verify the time required to enjoy it. It is concluded through this work that for the declarant there is a general term of two years, while for the Administration it is three years.
Descripción
Palabras clave
Correcciones, Firmeza, Impuestos, Procedimiento tributario, Requerimiento especial, Corrections, Firmness, Taxes, Tax procedure, Special requirement