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0: | Z m e g `
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00 | Z m e g `
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04 | Z m e g `
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fi tr*%e"k egtfrg`"ekg`i )f pfrskg`s & !f)eks )f tr`gspkrtf, & )fs`rrkii`r i`s
`""ekgfs gf"fs`re`s p`r` prf'fger & rfpre!er fi "kgtr`d`g)k4
Iks !#ge"epeks t`!de0g skg p`rtf )f i` `)!egestr`"e(g tred#t`re` & sf fg"`r` )f
`)!egestr`r, %es"`ie`r & rf"`#)`r iks tred#tks ik"`ifs4 @s? !es!k, i`s fgte)`)fs )fi
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O@ZEXVIK ES
_E_XFB@ XTEDVX@TEK
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0( _E_XFB@ XTEDVX@TEK FG FI ZFTV
Fi sestf!` tred#t`rek pfr#`gk fs fi "kgn#gtk )f preg"epeks & rfi`s )e"t`)`s pkr fi
fst`)k p`r` i` `pie"`"e(g & "rf`"e(g )f iks tred#tks fg #g p`?s4 _kstfgf!ks .#f fg
fi -fr: gk $`& sestf!` tred#t`rek "k$frfgtf ge pfr!`gfgtf ,pkr.#f s# fstr#"t#r`
sef!prf $` '`re`)k fg %#g"e(g )f iks )0%e"ets prfs#p#fst`rek & g#g"` fg `tfg"e(g `
iks preg"epeks k rfi`s .#f `"kgsfn` i` !*s s`g` )k"treg` 4fs !*s ,fstks
preg"epeks k rfi`s, se f/estfg , gksktrks gk ik "kgk"f!ks 4iks kdefrgks )f t#rgk
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seg !`&kr %#g)`!fgtk t0"ge"k ge "efgt?%e"k 4$` pre!`)k fi "retfrek & fi egtfr0s
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krefgt`)k pkr
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E!p#fstk fgfr`i ` i`s 'fgt`s4 E!p#fstk sfif"te'k `i "kgs#!k Hfrf"$ks `r`g"fi`reks X`s`s pkr i` prfst`"e(g )f sfr'e"eks p:die"ks fgtrf iks "#`ifs
sf "kgse)fr`g iks )frf"$ks )f tr`!et`"e(g )f prk"f)e!efgtks
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4& Z@T@ IK_ MKDEFTGK_ IKO@IF_> IK_ F_X@DIFOEHK_ HF
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06 | Z m e g `
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Okgtred#"e(g fspf"e`i )f kdr`s p:die"`s t`s` !#ge"ep`ifs
?& Z@T@ KXTK_ CEGF_ Okgtred#"e(g )f sf#re)`) sk"e`i, )f sfr fi "`sk Okgtred#"e(g `i %kg)k g`"ekg`i )f 'e'efg)` NCKG@SE4
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Okgtred#"e(g `i sfr'e"ek g`"ekg i )f "`p`"et`"e(g p r` i`
eg)#stre` )f i "kgstr#""e(g N_FGOEOK4
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se#efgtfs tred#tks
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g`"ekg`i4 E!p#fstk ` i`s tr`gs`""ekgfs %eg`g"efr`s EXC4 E!p#fstk tf!pkr`i $`iks `"te'ks gftks EX@G4 E!p#fstk ` iks n#fks )f "`segk & )f !*.#eg`s )f
tr``!kgf)`s4 E!p#fstk fspf"e`i ` i` !egfr?`
OKHE+K XTEDVX@TEK, >3> IVHFA@, >3
O@ZEXVIK S
IK_ XTEDVXK_
0( IK_ XTEDVXK_ FG FI ZFTV
0(0( HFCEGEOEKG
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.#f kdf)f"fg ` #g nf%f & .#f "ki`dkr`g )f `i#g` !`gfr` "kg fi skstfge!efgtk
)f i` tred#4
03 | Z m e g `
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Fg fi -fr:, fg i` 0pk"` `gte#`, fi tred#tk tk!k i` %kr!` )f i` !et`, fi `&ge & i`
!eg`, .#f fgtrf`d`g iks `&ii#s `i "#r`"` k `i eg"` d`nk i` %kr!` )f tr`d`nk k fg
fspf"ef ` "`!dek )f s# prktf""e(g4 Ik !es!k s#"f)e( fg i`s ktr`s "e'eie`"ekgfs4
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%f#)`i "efrt` "`gte)`) )f )egfrk k fspf"efs fg rf"kgk"e!efgtk pkr i` "`r` .#f
sege%e"`d` & pkr i` prktf""e(g .#f ifs dreg)`d`4 Okg fstf tred#tk, fi sf6kr %f#)`i
!`gtfg?` `i fn0r"etk, fgtrf ktr`s "ks`s4 Fs )f"er, fi tred#tk f/estf )fs)f g#fstr`s
pre!fr`s "#it#r`s & $` e)k '`re`g)k "kg fi tef!pk4
@i `g`ie`r )fde)`!fgtf i` `gtfrekr )f%ege"e(g, fg"kgtr`!ks iks `spf"tks d*se"ks
se#efgtfs
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"kg s#s %#g"ekgfs -#f)f sfr "kdr`)k ` i` %#fr` "#`g)k i` pfrskg` kdie`)` ` p``rik gk
"#!pif_VG@X, >3>
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)fre'` )f i` rf`ie`"e(g )f s#p#fstk )f $f"$k `i .#f i` if& 'eg"#i fi
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"k!k !f)ek k egstr#!fgtk )f "`!dek "kg "`r*"tfr fgfr i & skik i`kdtfg"e(g )f )egfrk `r gte` i` iedrf )espkse"e(g )f !f)eks
f"kg(!e"ks p`r` s# `pie"`"e(g ` i` s`tes% ""e(g )f i` gf"fse)`)fs
p:die"`s4 Z.k8!! ! e+.!sk %, !s$%k k !+$!s p9/,e*ks p%.% !,
*#"p,e"e!+$k ! s#s e+!s(Fi tred#tk tefgf "k!k %eg`ie)`) prkpe`
prk'ffr )f egrfsks ` i fst`)k k fgtfs p:die"ks p`r` fi "#!pie!efgtk
)f s#s %egfs "k!k i` prfst`"e(g )f iks sfr'e"eks p:die"ks & i`
s`tes%`""e(g )f i`s gf"fse)`)fs "kif"te'`s k p#die"`s fsfg"e ifs, fg
fgfr i pk)f!ks )f"er .#f fs p`r` fi skstfge!efgtk )f iks `stks
p:die"ks 4
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#g $f"$k fgfr`)kr, )`g)k i#`r `i p`k )f tred#tks & `i "#!pie!efgtk )f
i`s kdie`"ekgfs %kr!`ifs4
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sf if "kgk"f "k!k d`sf e!pkgedif4
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` i` d`sf e!pkgedif, ` %eg )f )ftfr!eg`r fi !kgtk )fi tred#tk .#f fi
"kgtred#&fgtf )fdf p``r `i %es"k4
0< | Z m e g `
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7/25/2019 La Administracin Tributaria Para El Gobierno Central
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0(=( CVGOEKGF_ HFI XTEDVXK
C#+*e+ es*%,>@ tr`'0s )f iks tred#tks sf d#s"` eg"rf!fgt`r iks egrfsks
)fi Fst`)k p`r` %eg`g"e`r fi `stk p:die"k4 O`)` `6k fi -k)fr Fnf"#te'k
prfsfgt` #g -rk&f"tk )f If& )f -rfs#p#fstk -:die"k `i Okgrfsk, .#f ik
`pr#fd` & "kg'efrtf fg If&, i#fk )f #g )fd`tf4Fi prfs#p#fstk ref ` p`rter )fi pre!frk )f fgfrk )fi se#efgtf `6k4Fg fi prfs#p#fstk p:die"k, `)f!*s )f fst dif"frsf "#`gtk egrfs` &
"#`gtk sf `st`, sf )e"t`g !f)e)`s tred#t`re`s, .#f i#fk skg `prkd`)`s
pkr fi !es!k "kgrfsk fg %kr!` )f gkr!`s tred#t`re`spkr fnf!pik `i
`#!fgt`r i` `i?"#kt` )f #g e!p#fstk k "rf`r #gk g#f'k4 Xk)`s fst`s
!f)e)`s fst*g krefgt`)`s ` .#f `i"`g"f fi )egfrk p`r` tk)k ik .#f fi
Fst`)k $` pi`ge%e"`)k p`r` fi se#efgtf `6k %es"`i4
C#+*e+ F*k+"e*%>-kr !f)ek )f iks tred#tks sf d#s"` krefgt`r i`
f"kgk!?` fg #g sfgte)k )ftfr!eg`)k4 -kr fnf!pik, se sf tr`t` )f prktffr i`
eg)#stre` g`"ekg`i, sf p#f)fg fif'`r iks tred#tks ` i`s e!pkrt`"ekgfs k "rf`r
g#f'`s "`r`s tred#t`re`s p`r` fg"`rf"fri`s & f'et`r .#f "k!pet`g "kg iks
prk)#"tks g`"ekg`ifs4 Fg g#fstrk p`?s, i`s f/pkrt`"ekgfs gk p``g
e!p#fstks & tefgfg #g sestf!` )f rfegtfrk tred#t`rek )f'ki#"e(g pkr iks
e!p#fstks p``)ks fg iks egs#!ks #teie`)ks fg s# prk)#""e(g4
C#+*e+ _k*e%,>Iks tred#tks "#!pifg #g rki rf)estred#te'k )fi egrfsk
g`"ekg`i, fs )f"er, iks tred#tks .#f p``g iks "kgtred#&fgtfs rftkrg`r ` i`
"k!#ge)`) d`nk i` %kr!` )f kdr`s p:die"`s, sfr'e"eks p:die"ks & prkr`!`s
sk"e`ifs4 @ !fgks f'`se(g tred#t`re`, !`&kr rf"`#)`"e(g &, fg "kgsf"#fg"e`
!*s defgfs & prkr`!`s sk"e`ifs .#f "kgtred#&`g ` #g defgfst`r sk"e`i
!`&kr4_VG@X, >3>
0(7( XTEDVXK_ ;VF EGXFMT@G FI _E_XFB@ XTEDVX@TEK
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Fs #g tred#tk "#&` kdie`"e(g gk kreeg` p`r` .#f fi "kgtred#&fgtf rf"ed` #g
sfr'e"ek )erf"tk pkr p`rtf )fi Fst`)k, segk "k!k #g $f"$k eg)fpfg)efgtf4 Fs #g
`pkrtf kdie`tkrek4
05 | Z m e g `
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Xepks )f e!p#fstks
%& EBZVF_XK HETFOXK
_kg `.#fiiks .#f eg"e)fg )erf"t`!fgtf skdrf fi egrfsk k p`tre!kgek )f i`s
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Fg fstf "`sk )fi e!p#fstk )erf"tk, .#efg )f"i`r` & p`` fs i` pfrskg` g`t#r`i k
n#r?)e"`, .#f skpkrt` i` "`r` tred#t`re`4
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E!p#fstk ` i` rfgt` E!p#fstk prf)e`i
@r`g"fifs
/& EBZVF_XK EGHETFOXK
_kg `.#fiiks .#f eg)e"fg eg)erf"t`!fgtf skdrf fi egrfsk k p`tre!kgek )f i`s
pfrskg`s g`t#r`ifs & n#r?)e"`s(
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Fs fi tred#tk "#&` kdie`"e(g fs fgfr`)` p`r` i` rf`ie`"e(g )f kdr`s p:die"`s k
`"te'e)`)fs fst`t`ifs fg dfgf%e"ek )f iks "kgtred#&fgtfs `pkrt`gtfsiks .#f p``g
i` "kgtred#"e(g4
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)f)e"` ` "#drer fi `stk )f i` kdr` p:die"` k i` `"te'e)`) )fi Fst`)k & i` 'fgt`n` k
dfgf%e"ek kdtfge)k, gk )fdf sfr s#pfrekr ` fstf dfgf%e"ek ge `i "kstk )f i` kdr` k
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#g dfgf%e"ek fspf"e%e"k k dfgf%e"ek pkr fi `#!fgtk )fi '`ikr )f )ftfr!eg`)ks
defgfs pkr `i#g` `"te'e)`) fst`t i "kg"rft`, tfgf!ks d*se"`!fgtf ` i`s
"kgtred#"ekgfs
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Hf sf#re)`) sk"e`i Okgtred#"ekgfs fspf"e`ifsi`s )f !fnkr`s
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tred#tks .#f sf p``g p`r` kdtfgfr i` prfst`"e(g f%f"te'` k pktfg"e`i )f #g
sfr'e"ek p:die"k eg)e'e)#`ie`)k p`r` fi "kgtred#&fgtf4
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kdie`"e(g tefgf "k!k $f"$k fgfr`)kr i` prfst`"e(g f%f"te'` pkr fi Fst`)k )f #g
sfr'e"ek p:die"k eg)e'e)#`ie`)k fg fi "kgtred#&fgtf4
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eg!f)e`t`!fgtf rf%fre)` `i kdie`)k
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O@ZEXVIK SE
EBZVF_XK @ I@ TFGX@ 'ET&
Fi e!p#fstk ` i` rfgt` fs #g tred#tk .#f sf )ftfr!eg` `g#`i!fgtf & "kgse)fr`
"k!k F5FTOEOEK +T@D@DIF `.#fi .#f "k!efg` fi 3L)f fgfrk & %eg`ie` fi
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Okgtred#&fgtf pfrskg` g`t#r`i, s#"fse(g eg)e'es`, k sk"ef)`)
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k #g "kf%e"efgtf )ftfr!eg`)k %#g"e(g )fi e!p#fstk "`i"#i`)k4
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s#pfrfg fi i?!etf fst`dif"e)k pkr if&- ;#e+$% *%$!k.%>X`!de0g sf )fdf "kgse)fr`r fi tr`d`nk eg)fpfg)efgtf
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4? | Z m e g `
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_VG@X, >3> FHEXKTF_, 5VGEK 8 >3
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"`pet`i4 I` )f)#""e(g fs eg!f)e`t` k )f tepk "kgs#!k fs )f"er )fdf )f)#"ersf fg
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sefg)k fi "kgs#!e)kr %eg`i, .#efg `s#!f %eg`i!fgtf fi tkt`i )f i` "`r` e!pksete'`
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46 | Z m e g `
D@_F EBZKGEDIF S@IKT HF SFGX@
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Fg i` 'fgt` )f defgfs r`'`)ks, %kr!`r` p`rtf )f i` d`sf e!pkgedif i` fgtrf` )f
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=( HFXT@OOEKG
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4= | Z m e g `
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@!+$!s ! p!.*!p*e+ !, EMS>
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FD@IIK_, OKGX@DEIEH@H +FGFT@I, >3
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OKGOIV_EKGF_
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kdie`"ekgfs tred#t`re`s )f iks "kgtred#&fgtfs4
45 | Z m e g `
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Fg fi -fr:, i` `)!egestr`"e(g tred#t`re` fst* "kgstet#e)` pkr i` _VG@X, iks
BVGEOE-EK_ & ktr`s fgte)`)fs .#f "kdr`g t`s`s pkr iks sfr'e"eks .#f
prfst`g4
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?: | Z m e g `
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DEDIEKMT@CE@
okhemk tredut`rek.s4%44
OKHEMK XTEDVX@TEK.>3>4 IEB@4
FHEXKTF_, 54 5VGEK 8 >33
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FD@IIK_, F4 >33