1. CONOZCA LOS IMPUESTOS A LOS CUALES PUEDE ESTAR OBLIGADO
Los impuestos a los cuales están obligadas las empresas se refieren al Impuesto al Valor Agregado (13 %), Impuesto a las Transacciones (IT 3 %), Impuesto sobre las Utilidades de las Empresas (IUE 25%).- El cual se debe presentar anualmente hasta 120 días posteriores al cierre de su gestión en cualquier entidad financiera autorizada, utilizando los formularios 500 (Formulario 80-1 antiguo) y 421, junto al Balance General y Estado de Resultados de su negocio.

Algunas empresas además están sujetas al pago del Régimen Complementario al Impuesto al Valor Agregado – Agentes de Retención (RC-IVA) Contribuyentes en relación de Dependencia, consiste en la retención de parte del Empleador la alícuota del 13% sobre la diferencia de los ingresos y las deducciones permitidas con la previa elaboración de la planilla tributaria con los descargos de facturas que presenten sus empleados, en la que se determina si existe saldo a pagar al FISCO, caso en que se presenta el formulario 98-1. Si no existiera impuesto retenido, no es necesaria su prestación de este formulario a la entidad financiera. También puede estar inscrito en otros impuestos, dependiendo del rubro de su actividad.

2. QUÉ OBLIGACIONES ADICIONALES SE TIENEN?
Su principal obligación está en la “Declaración de Impuestos”, que se efectúa generalmente de manera mensual según el último dígito de su NIT, o según su tipo de actividad estas declaraciones se efectúan trimestralmente, sin olvidar la declaración anual por el impuesto pagadero hasta 120 días después de su cierre de gestión. Adicionalmente se tienen otras obligaciones como exhibir el cartel “Exija su Factura”, conservar el formulario de habilitación de facturas y su certificado de inscripción al Padrón Nacional de Contribuyentes.

3. QUÉ ES UNA INTIMIDACIÓN?
Es una comunicación escrita que emite la Administración Tributaria para notificar a los contribuyentes o responsables de los errores detectados por su sistema computarizado en la presentación, llenado y/o no presentación de las Declaraciones Juradas de pago de impuestos. Puede ameritar el cierre de la empresa o el local comercial y la consiguiente responsabilidad tributaria en el pago del 100% del tributo, pago de multas, intereses y recargos. Mismos que pueden ser evitados con un correcto asesoramiento.

4. CUANDO SURGEN PROBLEMAS TRIBUTARIOS?
Existen tres tipos de ProblemasTributarios:

Una contravención es la violación a disposiciones tributarias de carácter formal y que son objeto de sanciones ejemplos de estas conductas son: la evasión, la mora y el incumplimiento a deberes formales.

Un Delito tributario, se refiere a las conductas de defraudación y de instigación pública a no pagar impuestos; y el mismo cuerpo legal establece sanciones para aquellas personas que no pagan impuestos, y estas son medidas precautorias como multas económicas, decomisos, arraigo, clausura, suspensión o destitución de cargos públicos, pérdida de concesiones, privilegios y prerrogativas.

La Defraudación, es toda simulación, ocultación, engaño que induce a error al fisco, del que resulte para sí o un tercero, un pago menor del tributo. Ejemplos de estas conductas está en: declarar cifras o datos falsos, omitir deliberadamente circunstancias que influyen en la determinación de la obligación tributaria, elaborar y comercializar clandestinamente mercaderías gravadas, no emitir notas fiscales, utilizar indebidamente sellos, timbres, precintos y otros medios de control, la ocultación, adulteración o falsa indicación de la procedencia de mercaderías.

5. BENEFICIESE CON ALGUNAS VENTAJAS TRIBUTARIAS
La administración tributaria, por disposiciones legales beneficia a cierto tipo de contribuyentes como son los obligados a pagar impuestos a las exportaciones, otorgándoles el beneficio de los Certificados de Devolución Impositiva (CEDEIM), mediante los cuales se devuelve a los exportadores el impuesto cancelado en el país. Para beneficiarse con la devolución de impuestos del CEDEIM, solo se requiere de exportaciones que traten de productos tradicionales o no tradicionales, pero de origen nacional. Existen otros beneficios de orden contable como los “saldos a favor de contribuyente”, “exoneraciones impositivas”, “Beneficios Tributarios en Zonas Francas”, entre otros, que pueden serle útiles en el manejo contable de su empresa o negocio.

6. SI ESTA EN EL COMERCIO INTERNACIONAL CONOZCA LA FISCALIDAD INTERNACIONAL
La Fiscalidad en un contexto comercial internacional, trata de las medidas tributarias mundiales, que rigen para los contratos entre personas que tengan su establecimiento comercial en lugares o Estados distintos, que incluso rige para el denominado comercio electrónico.

Su adecuado conocimiento y análisis permitirá dirimir cuál ha de ser la tributación de estas operaciones efectuadas en un entorno transnacional. Y la posibilidad de verse obligado a una doble tributación si no cuenta con asesoramiento adecuado.

7. EFECTUÉ UNA PLANIFICACIÓN FISCAL
Los aspectos tributarios deben ser manejados a través de una planificación, que considere: altas y bajas de NIT, pagos de impuestos, cumplimientos de deberes formales, defensa en caso de fiscalizaciones, vistas de cargo, Resoluciones determinativas, devolución de CEDEIM, financiamiento de terceros versus capital propio, aspectos tributarios en reorganización de empresas entre otros, cuestiones que solo pueden ser llevadas con un adecuado asesoramiento jurídico-contable.

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