{"id":1294,"date":"2025-05-21T14:41:34","date_gmt":"2025-05-21T14:41:34","guid":{"rendered":"https:\/\/erpbilans.com\/?p=1294"},"modified":"2025-05-21T14:41:35","modified_gmt":"2025-05-21T14:41:35","slug":"el-auditor-fiscal-y-su-dictamen-pilar-del-cumplimiento-tributario-en-el-salvador","status":"publish","type":"post","link":"https:\/\/erpbilans.com\/?p=1294","title":{"rendered":"El Auditor Fiscal y su Dictamen: Pilar del Cumplimiento Tributario en El Salvador"},"content":{"rendered":"\n<p class=\"has-medium-font-size\">El Dictamen e Informe Fiscal constituye una herramienta esencial en el control tributario salvadore\u00f1o, regulada en los art\u00edculos 129 al 138 del C\u00f3digo Tributario. Este documento refleja la opini\u00f3n de un Licenciado en Contadur\u00eda P\u00fablica o Contador P\u00fablico Certificado (en adelante, Auditor) sobre el cumplimiento de las obligaciones tributarias formales y sustantivas del contribuyente. Se acompa\u00f1a de un informe detallado que respalda dicha opini\u00f3n, basado en la revisi\u00f3n de la contabilidad y documentaci\u00f3n proporcionada por el contribuyente.<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"533\" data-id=\"1298\" src=\"https:\/\/erpbilans.com\/wp-content\/uploads\/2025\/05\/2.jpg\" alt=\"\" class=\"wp-image-1298\" srcset=\"https:\/\/erpbilans.com\/wp-content\/uploads\/2025\/05\/2.jpg 800w, https:\/\/erpbilans.com\/wp-content\/uploads\/2025\/05\/2-300x200.jpg 300w, https:\/\/erpbilans.com\/wp-content\/uploads\/2025\/05\/2-768x512.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n<\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u00bfQu\u00e9 es el Dictamen e Informe Fiscal?<\/h2>\n\n\n\n<p class=\"has-medium-font-size\"><br>Seg\u00fan el art\u00edculo 129 del C\u00f3digo Tributario, el dictamen fiscal es el documento en el que el Auditor (un Licenciado en Contadur\u00eda P\u00fablica o Contador P\u00fablico Certificado) emite su opini\u00f3n profesional sobre el cumplimiento de las obligaciones tributarias del contribuyente. Este dictamen debe ir acompa\u00f1ado de un informe detallado sobre el trabajo realizado, que sirve de soporte para lo expresado.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sujetos Obligados y Condiciones<\/h2>\n\n\n\n<p class=\"has-medium-font-size\"><br>La obligaci\u00f3n de nombrar anualmente un Auditor recae sobre contribuyentes que cumplan ciertas condiciones establecidas en el art\u00edculo 131 del C\u00f3digo Tributario. Desde el ejercicio fiscal 2020, est\u00e1n obligados aquellos que:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\">Posean activos totales al cierre del a\u00f1o anterior superiores a US$1,142,857.14.<\/li>\n\n\n\n<li class=\"has-medium-font-size\">Hayan obtenido ingresos totales en el a\u00f1o anterior equivalentes a 4,817 salarios m\u00ednimos del sector comercio y servicios.<\/li>\n\n\n\n<li class=\"has-medium-font-size\">Es relevante mencionar que una reforma en 2019 modific\u00f3 el par\u00e1metro de ingresos para esta obligaci\u00f3n.<\/li>\n\n\n\n<li class=\"has-medium-font-size\">Proceso de Nombramiento y Comunicaci\u00f3n<\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size\"><br>De acuerdo al Art. 130, El nombramiento del Auditor se formaliza mediante acuerdo (en Junta General de Socios o Accionistas para personas jur\u00eddicas) o contrato de servicios (para otros contribuyentes). Este debe comunicarse a la Administraci\u00f3n Tributaria dentro de los diez d\u00edas h\u00e1biles siguientes, utilizando los formularios establecidos, y firmado por el contribuyente o su representante legal y el Auditor nombrado. Para personas jur\u00eddicas, se debe adjuntar la certificaci\u00f3n del acta correspondiente.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/erpbilans.com\/wp-content\/uploads\/2025\/05\/3.jpg\" alt=\"\" class=\"wp-image-1297\" srcset=\"https:\/\/erpbilans.com\/wp-content\/uploads\/2025\/05\/3.jpg 800w, https:\/\/erpbilans.com\/wp-content\/uploads\/2025\/05\/3-300x200.jpg 300w, https:\/\/erpbilans.com\/wp-content\/uploads\/2025\/05\/3-768x512.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p class=\"has-medium-font-size\">Respecto al nombramiento, algunas empresas elaboran el acta de nombramiento con fecha 31 de mayo, de acuerdo al Art. 134, despu\u00e9s del nombramiento se tienen se cuenta con 10 dias h\u00e1biles, por lo que su vencimiento seria en junio.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">En caso de renuncia del Auditor, el contribuyente debe informar a la Administraci\u00f3n Tributaria dentro de los cinco d\u00edas h\u00e1biles siguientes y nombrar un nuevo Auditor dentro de los plazos espec\u00edficos. Tanto el nombramiento como la remoci\u00f3n de Auditores deben inscribirse en el Registro de Comercio en los diez d\u00edas h\u00e1biles siguientes al acuerdo respectivo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Contenido y Presentaci\u00f3n del Dictamen e Informe Fiscal<\/h2>\n\n\n\n<p class=\"has-medium-font-size\"><br>El Dictamen e Informe Fiscal debe elaborarse conforme a las leyes tributarias y normas t\u00e9cnicas, incluir la firma y sello del Auditor con su n\u00famero de registro, y presentarse de manera virtual en la plataforma del Ministerio de Hacienda. El Auditor debe evaluar el cumplimiento de las obligaciones tributarias, reflejar la situaci\u00f3n tributaria del contribuyente, incluyendo operaciones con partes relacionadas o en para\u00edsos fiscales, y respaldar sus hallazgos con la contabilidad y documentaci\u00f3n del contribuyente.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Los estados financieros, conciliaciones tributarias e informaci\u00f3n suplementaria son proporcionados por el contribuyente al Auditor para la emisi\u00f3n del dictamen.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Plazos de Presentaci\u00f3n<\/h2>\n\n\n\n<p class=\"has-medium-font-size\"><br>El Dictamen e Informe Fiscal debe presentarse a m\u00e1s tardar el 31 de mayo del a\u00f1o siguiente al per\u00edodo dictaminado. En casos de fusi\u00f3n, disoluci\u00f3n y liquidaci\u00f3n de sociedades, existen plazos especiales. Adem\u00e1s, las sociedades mercantiles deben depositar sus balances generales, estados de resultados y estado de cambios en el patrimonio, junto con el dictamen y anexos, en el Registro de Comercio.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Deberes y Responsabilidades del Auditor<br>Conforme al art\u00edculo 135, el auditor debe:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\">Emitir el dictamen conforme a las normas t\u00e9cnicas.<\/li>\n\n\n\n<li class=\"has-medium-font-size\">Mantener independencia de criterio y no tener v\u00ednculo econ\u00f3mico con el contribuyente.<\/li>\n\n\n\n<li class=\"has-medium-font-size\">Revisar operaciones contables conforme a la ley.<\/li>\n\n\n\n<li class=\"has-medium-font-size\">Respaldar sus conclusiones con documentaci\u00f3n y registros contables.<\/li>\n\n\n\n<li class=\"has-medium-font-size\">Atender los requerimientos de la Administraci\u00f3n Tributaria.<\/li>\n\n\n\n<li class=\"has-medium-font-size\">Evaluar transacciones con partes relacionadas o en para\u00edsos fiscales, y reflejarlo en el dictamen.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size\">Los dict\u00e1menes que no cumplen con estas condiciones carecen de validez legal ante la Administraci\u00f3n Tributaria (art\u00edculo 136).<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/erpbilans.com\/wp-content\/uploads\/2025\/05\/1-1.jpg\" alt=\"\" class=\"wp-image-1296\" srcset=\"https:\/\/erpbilans.com\/wp-content\/uploads\/2025\/05\/1-1.jpg 800w, https:\/\/erpbilans.com\/wp-content\/uploads\/2025\/05\/1-1-300x200.jpg 300w, https:\/\/erpbilans.com\/wp-content\/uploads\/2025\/05\/1-1-768x512.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Requisitos del Auditor<\/h2>\n\n\n\n<p class=\"has-medium-font-size\"><br>Solo puede emitir dictamen fiscal quien posea registro vigente del Consejo de Vigilancia, conforme al art\u00edculo 137. En el caso de personas jur\u00eddicas, estas deben estar inscritas en el Registro de Comercio, y el auditor designado debe cumplir los requisitos anteriores (art\u00edculo 138).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Obligaciones y Sanciones<\/h2>\n\n\n\n<p class=\"has-medium-font-size\"><br>El Auditor tiene la obligaci\u00f3n de emitir el dictamen conforme a la ley y normas t\u00e9cnicas, garantizar el respaldo de sus hallazgos y atender los requerimientos de la Administraci\u00f3n Tributaria, proporcionando informaci\u00f3n adicional y papeles de trabajo dentro de los plazos establecidos.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Ciertos dict\u00e1menes carecen de validez, por ejemplo, si el Auditor tiene parentesco con el contribuyente o depende del resultado de la auditor\u00eda. El incumplimiento de estas obligaciones puede conllevar sanciones, como multas basadas en el patrimonio o capital contable, por no nombrar un Auditor, hacerlo fuera de plazo, no informar el nombramiento o renuncia, o no proporcionar la informaci\u00f3n necesaria al Auditor. La presentaci\u00f3n tard\u00eda del Dictamen e Informe Fiscal tambi\u00e9n es sancionada.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Este art\u00edculo busca proporcionar una visi\u00f3n clara y precisa sobre la importancia del Auditor Fiscal y su dictamen en el cumplimiento tributario en El Salvador, conforme a la normativa vigente.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Art\u00edculo escrito por <a href=\"https:\/\/www.blogger.com\/profile\/08555660417799483512\">Lic. Hugo Arce<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Dictamen e Informe Fiscal constituye una herramienta esencial en el control tributario salvadore\u00f1o, regulada en los art\u00edculos 129 al [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1295,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1294","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.2 - 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