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LAS FACTURAS AUTORIZADAS PARA IMPRIMIR  EN PAPEL NO PIERDEN VIGENCIA. Feb 19, 2019

LAS FACTURAS AUTORIZADAS PARA IMPRIMIR EN PAPEL NO PIERDEN VIGENCIA.

Written by Alfonso Saúl Orozco

LAS FACTURAS AUTORIZADAS PARA IMPRIMIR  EN PAPEL NO PIERDEN VIGENCIA.

 

Los criterios institucionales de SAT Nos. 7-2018 y 16-2018 carecen de sustentanción legal y violan principios de nuestra Constitución Política de la República de Guatemala al emitir que de conformidad con los Arts.  29 y 30 del Reglamento de la Ley del IVA (Acuerdo gubernativo 5-2013) las facturas impresas en papel pierden vigencia al año de su autorización cuando es primera vez, y en dos años las subsecuentes.  

El reglamento modifica el hecho generador de la ley (modifica la obligación formal) y se saca de la manga la vigencia y el plazo. En pocas palabras está legislando.
 El reglamento se extralimitó de sus facultadesLo cual es ilegal,  arbitrario e inconstitucional.

Toda obligación tributaria sustantiva o formal, debe estar contenida clara y taxativamente en la ley.  El reglamento solo puede dictar reglas para regular el cobro administrativo del tributo y procedimientos que faciliten su recaudación.  La norma reglamentaria no puede alterar los elementos del tributo ni modificar la obligación tributaria establecida en la ley.  Es jerárquicamente inferior a la ley.

Aprovecho y traigo a su pantalla el criterio emitido por la Corte de Constitucionalidad que en resumen dice así:

“El artículo 239 de la Constitución consagra el principio de legalidad en materia tributaria, que garantiza que la única fuente creadora de tributos puede ser la ley, estableciendo que es potestad exclusiva del Congreso de la República decretar impuestos, arbitrios y contribuciones especiales, así como la determinación de las bases de recaudación de dichos tributos.”
 
"...La Constitución, en forma específica, da en materia tributaria, prevalencia al principio de legalidad al establecer en la misma norma que son nulas ipso jure las disposiciones, jerárquicamente inferiores a la leyque contradigan o tergiversen las normas legales reguladoras de las bases de recaudación del tributo, y las disposiciones reglamentarias no podrán modificar dichas bases y se concretarán a normar lo relativo al cobro administrativo del tributo y a establecer los procedimientos que faciliten su recaudación. En congruencia con esta disposición, el Código Tributario enfatiza su vigencia con la finalidad de evitar arbitrariedades y abusos de poder y desarrollar la regulación constitucional restrictiva de la función legislativa en materia tributaria..." Gaceta No. 31, expediente No. 231-93, página No. 11, sentencia: 08-02-94.

Nosotros como guatemaltecos queremos creer en nuestro sistema jurídico y deseamos que los funcionarios del gobierno en su ejercicio respeten y se apeguen a los principios constitucionales y a la ley.  Al respecto, leamos, lo que la Corte de Constitucionalidad declara al respecto:

“... El principio de seguridad jurídica que se consagra en el artículo 2 de nuestra Constitución consiste en la confianza que tiene el ciudadano, dentro de un Estado de Derecho, hacia el ordenamiento jurídico; es decir, hacia el conjunto de leyes que garantizan su seguridad, y demanda que dicha legislación sea coherente e inteligible; en tal virtud, las autoridades en el ejercicio de sus facultades legales, deben actuar observando dicho principio, respetando las leyes vigentes, principalmente la ley fundamental...” Gaceta No. 61, expediente No. 1258-00, sentencia: 10-07-01.


El reglamento también viola otros principios constitucionales, normas del código tributario y de la ley del IVA.

El contribuyente es el único que puede hacer valer sus derechos, ejérzalos con personalidad.  Cambiemos la cultura pasiva del guatemalteco.  




Alfonso Saúl Orozco
    Director General.
www.saulorozco.com.gt



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    Prince Charles thrilled audiences in Berlin when he spoke German to reveal his joy at becoming a grandfather
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    The heir to the throne delivered a speech at the British Ambassador's residence
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    The heir to the throne delivered a speech at the British Ambassador's residence in the country's
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    Charles (speaking next to Camilla and the British Ambassador to Germany Sir Sebastian Wood) made reference
    to his new grandson as he spoke of how he hopes the bond between Britain and
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    Prince Charles is not fluent in German, although his father,
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    Little Archie Harrison (pictured) made his very first public appearance at a photocall alongside a thrilled Prince
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    The world has been given its first ever glimpse of the Duke and Duchess of Sussex's
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    Little Archie Harrison was introduced to the Queen, the Duke of Edinburgh, and Meghan's mother Doria by
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    Charles is also believed to be able to speak a little Welsh, and Gaelic.  

    Today it was revealed the new royal baby will not have a royal title like
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    Camilla was also given a huge teddy bear to give to the new royal baby,
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    Prince Charles meets royal fans who had turned out in Leipzig to greet them on the second day of their royal tour of Germany







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    Yesterday Prince Charles and Camilla, Duchess of Cornall visited the Brandenburg Gate where they were
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    They were then greeted by hundreds of wellwishers at the Brandenburg Gate.


    One woman from Belgium said to the prince: 'Congratulations on the
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    'Our economies are so vitally interconnected, with mutual trade between our countries worth 150 billion euros a year.


    'Indeed, this year the British Chamber of Commerce in Germany celebrates its centenary,
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    Addressing the importance of an enduring relationship between the UK and
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    The heir to the throne and Camilla arrived at Berlin Tegel
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    'I can only say, for my own part, that my commitment to the relationship
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    The prince added: 'Ladies and Gentlemen, our countries and our people have
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    As we look towards the future, I can only hope that
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    While visiting the Brandenburg Gate, Charles replied to
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    Camilla was also given a huge teddy bear to give to the new royal baby, which
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