Nombramiento De Auditor Fiscal Propietario Y Suplente Elsalvador Law Form
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People also ask
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¿Cuándo se nombra auditor externo?
• Nombramiento de Auditor Externo y Fiscal La vigilancia de las sociedades anónimas, está confiada al auditor externo, el cual debe ser nombrado por la Junta General y cuyo nombramiento debe inscribirse dentro de los 10 días hábiles siguientes a la fecha en que se tomó el acuerdo (Art. 223 Rom.
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¿Quién nombra al Auditor Fiscal?
El Nombramiento de Auditor Fiscal debe efectuarse por el propio contribuyente o su representante, si es persona natural; y, por la junta general de accionistas o socios, si es persona jurídica.
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¿Quién está obligado a nombrar Auditor Fiscal?
La obligación de nombrar a un profesional de la contaduría pública para la función de Auditoría Fiscal está a cargo del contribuyente (persona natural, jurídica, instituciones sin fines de lucro, entidades de hecho o sin personalidad jurídica, entre otras) conforme a las condiciones establecidas en el Art.
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¿Cuándo se realiza una Auditoría Fiscal?
La auditoría fiscal es un proceso mediante el cuál se realiza un chequeo acerca del pago de tributos de una persona física o moral. De esta manera se comprueba si la persona o empresa está al día con los pagos tributarios.
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¿Cuándo se debe nombrar Auditor Fiscal en El Salvador?
A los Contribuyentes que, al 31 de diciembre de 2021, hayan cumplido con alguno de los requisitos de Ley establecidos para dictaminarse, que el plazo para cumplir con la obligación de Nombrar Auditor Fiscal para el ejercicio 2021, vence el próximo 31 de mayo del presente año.
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¿Cuándo hay que nombrar a los auditores?
Para las auditorías obligatorias, según el art. 264.1 LSC el auditor será nombrado antes de que finalice el ejercicio a auditar. Por ejemplo, si el ejercicio de la entidad coincide con el año natural, el nombramiento de los auditores debe tener lugar hasta el día 31 de diciembre de dicho año.
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¿Cuando se está obligado a presentar dictamen fiscal?
Como publicamos en nuestro blog anterior, el Dictamen Fiscal 2023 continúa siendo obligatorio para las empresas con ingresos superiores a los $1,650,490,600 MXN, o las que en el ejercicio fiscal anterior tengan acciones colocadas en bolsa de valores.
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