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Nombramiento De Auditor Fiscal Propietario Y Suplente Elsalvador Law Form

Nombramiento De Auditor Fiscal Propietario Y Suplente Elsalvador Law Form

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hola amigos del contador sv puntocom hoy les mostraré un checklist para que puedan nombrar auditor fiscal para el ejercicio 2021 en un vídeo anterior veíamos los requisitos para que un contribuyente esté obligado a nombrar auditor fiscal ahora identificamos cuál es el plazo para efectuar dicho nombramiento para ello la base legal está en el artículo 131 del código tributario inciso segundo el cual dice que para los casos de los literales ahí ve que este contribuyente en el año inmediato anterior obtuvo un activo total mayor de 10 millones de colones o su equivalente en dólares y el literal ve que el contribuyente obtuvo en el año inmediato anterior un ingreso superior a 4 mil 817 salarios mínimos si cumple con una de estas dos condiciones el plazo máximo para presentar el nombramiento auditor fiscal será entre los cinco meses siguientes finalizado el período anterior el inciso tercero establece que el nombramiento deberá ser informado a la administración tributaria pe

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