{"id":1759,"date":"2018-03-29T17:19:56","date_gmt":"2018-03-29T17:19:56","guid":{"rendered":"https:\/\/www.a-tributario.cl\/?page_id=1759"},"modified":"2022-02-10T23:49:24","modified_gmt":"2022-02-10T23:49:24","slug":"defensa-delito-tributario","status":"publish","type":"page","link":"https:\/\/a-tributario.cl\/index.php\/defensa-delito-tributario\/","title":{"rendered":"DEFENSA DELITO TRIBUTARIO"},"content":{"rendered":"<p>[vc_row][vc_column width=\u00bb1\/3&#8243;][vc_column_text]<div style=\"width: 1920px;\" class=\"wp-video\"><!--[if lt IE 9]><script>document.createElement('video');<\/script><![endif]-->\n<video class=\"wp-video-shortcode\" id=\"video-1759-1\" width=\"1920\" height=\"1080\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.a-tributario.cl\/wp-content\/uploads\/2020\/07\/ERRORES-EN-FISCALIZACI\u00d3N-Y-CITACI\u00d3N-SII-x-FACTURA-FALSA.mp4?_=1\" \/><a href=\"https:\/\/www.a-tributario.cl\/wp-content\/uploads\/2020\/07\/ERRORES-EN-FISCALIZACI\u00d3N-Y-CITACI\u00d3N-SII-x-FACTURA-FALSA.mp4\">https:\/\/www.a-tributario.cl\/wp-content\/uploads\/2020\/07\/ERRORES-EN-FISCALIZACI\u00d3N-Y-CITACI\u00d3N-SII-x-FACTURA-FALSA.mp4<\/a><\/video><\/div>[\/vc_column_text][vc_single_image image=\u00bb3537&#8243; img_size=\u00bbfull\u00bb][\/vc_column][vc_column width=\u00bb1\/3&#8243;][vc_column_text]<\/p>\n<h3><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">DEFENSA DELITO TRIBUTARIO PYMES, FACTURAS FALSAS, DECLARACIONES MALICIOSAMENTE FALSAS O INCOMPLETAS Y OTROS &#8211; AUMENTO DE CR\u00c9DITO FISCAL IVA.-<\/span><\/span><\/h3>\n<h3 style=\"text-align: center;\"><a href=\"https:\/\/www.a-tributario.cl\/index.php\/sancion-penal-y-pecuniaria-en-delito-factura-falsa\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>MULTAS Y SANCIONES PENALES<\/strong><\/a><\/h3>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=\u00bb1\/2&#8243;][vc_column_text]<\/p>\n<h3><span style=\"vertical-align: inherit;\">Erradas decisiones e inclusive ignorancia de las normas Tributar\u00eda pueden llevar a un contribuyente, que sin animo doloso sea investigado o imputado por Delito Tributario.-<\/span><\/h3>\n<h3><span style=\"vertical-align: inherit;\">La materia es de una alta complejidad, por cuanto implica el adecuado manejo de la normativa Tributar\u00eda y Penal.-<\/span><\/h3>\n<h3><span style=\"vertical-align: inherit;\">La penalidad es alta no solo respecto de sus multas, sino tambi\u00e9n en lo referente a las penas restrictivas de libertad que pueden alcanzar a presidio mayor en su grado m\u00ednimo ( 5 a\u00f1os y 1 d\u00eda a 10 a\u00f1os).-<\/span><\/h3>\n<h1 style=\"text-align: center;\"><strong>CONSEJOS<\/strong><\/h1>\n<h3>1.- NO SE DEBE REALIZAR<strong> RECTIFICATORIA AL F29 EN CASO DE FISCALIZACI\u00d3N<\/strong><\/h3>\n<h3>2.- SOLICITAR <span style=\"font-size: 18.72px;\">ASESOR\u00cdA<\/span> PROFESIONAL, DESDE LA FISCALIZACI\u00d3N<\/h3>\n<p>[\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/2&#8243;][\/vc_column][\/vc_row][vc_row][vc_column width=\u00bb1\/2&#8243;][vc_column_text]<\/p>\n<h3 style=\"text-align: center;\"><a href=\"https:\/\/www.facebook.com\/1412163660\/videos\/10222364809055047\/?t=22\">VER EN FACEBOOK<\/a><\/h3>\n<h3><strong>PRINCIPALES DELITOS TRIBUTARIOS <\/strong><\/h3>\n<h4><span id=\"addon-section\">EL ART\u00cdCULO 97 DEL <a class=\"addon-citation addon-tooltip\" href=\"https:\/\/go.vlex.com\/vid\/238902154?fbt=webapp_preview\" target=\"_blank\" rel=\"noopener noreferrer\" data-vids=\"238902154\">C\u00d3DIGO TRIBUTARIO<span class=\"tooltiptext node-preview no-print\" style=\"left: 0px; margin-left: 0px; display: none;\"><small><img decoding=\"async\" src=\"http:\/\/static.vlex.com\/img-wide\/vlex-logo_reload.png\">Enlace a\u00f1adido por la extensi\u00f3n vLex<\/small><\/span><\/a> EN LOS N\u00daMEROS 4, 5, 10, 22 y 23 , Y ARTICULO 100. SANCIONAN DIVERSAS CONDUCTAS CONSIDERADAS IL\u00cdCITAS: <\/span><\/h4>\n<h4><span id=\"addon-section\"> a) DECLARACIONES MALICIOSAMENTE FALSAS O INCOMPLETAS: El <a class=\"addon-citation addon-tooltip\" href=\"https:\/\/go.vlex.com\/vid\/238902154?fbt=webapp_preview\" target=\"_blank\" rel=\"noopener noreferrer\" data-vids=\"238902154\">C\u00f3digo Tributario<span class=\"tooltiptext node-preview no-print\" style=\"left: 0px; margin-left: 0px; display: none;\"><small><img decoding=\"async\" src=\"http:\/\/static.vlex.com\/img-wide\/vlex-logo_reload.png\">Enlace a\u00f1adido por la extensi\u00f3n vLex<\/small><\/span><\/a> sanciona la presentaci\u00f3n de declaraciones maliciosamente falsas o incompletas que puedan inducir a la liquidaci\u00f3n de un impuesto inferior al que corresponde, as\u00ed como todo procedimiento doloso encaminado a ocultar o desfigurar el monto de las operaciones realizadas o a burlar el impuesto.<\/span><\/h4>\n<h4>b) AUMENTO DE CR\u00c9DITO FISCAL IVA: Asimismo se sanciona a los contribuyentes afectos al IVA u otros impuestos sujetos a retenci\u00f3n o recargo que aumenten dolosamente el monto de sus cr\u00e9ditos o imputaciones.<\/h4>\n<h4><span id=\"addon-section\">c) DEVOLUCIONES FRAUDULENTAS DE IMPUESTOS: El <a class=\"addon-citation addon-tooltip\" href=\"https:\/\/go.vlex.com\/vid\/238902154?fbt=webapp_preview\" target=\"_blank\" rel=\"noopener noreferrer\" data-vids=\"238902154\">C\u00f3digo Tributario<span class=\"tooltiptext node-preview no-print\" style=\"left: 0px; margin-left: 0px; display: none;\"><small><img decoding=\"async\" src=\"http:\/\/static.vlex.com\/img-wide\/vlex-logo_reload.png\">Enlace a\u00f1adido por la extensi\u00f3n vLex<\/small><\/span><\/a> tambi\u00e9n castiga a quien simulando una operaci\u00f3n tributaria o vali\u00e9ndose de cualquier maniobra fraudulenta, obtenga una devoluci\u00f3n de impuesto improcedente.<\/span><\/h4>\n<h4>d) <a href=\"https:\/\/www.a-tributario.cl\/index.php\/facturas-ideologicamente-falsas\/\">USO DE INSTRUMENTOS TRIBUTARIOS FALSOS&nbsp; (ver):<\/a><span id=\"addon-section\"> El <a class=\"addon-citation addon-tooltip\" href=\"https:\/\/go.vlex.com\/vid\/238902154?fbt=webapp_preview\" target=\"_blank\" rel=\"noopener noreferrer\" data-vids=\"238902154\">C\u00f3digo Tributario<span class=\"tooltiptext node-preview no-print\" style=\"left: 0px; margin-left: 0px; display: none;\"><small><img decoding=\"async\" src=\"http:\/\/static.vlex.com\/img-wide\/vlex-logo_reload.png\">Enlace a\u00f1adido por la extensi\u00f3n vLex<\/small><\/span><\/a> pena al que hubiere hecho uso malicioso de facturas u otros documentos falsos, fraudulentos o adulterados, con el objeto de cometer o posibilitar la comisi\u00f3n de los delitos descritos en el <a class=\"addon-citation addon-tooltip addon-preview-pending\" href=\"https:\/\/go.vlex.com\/vid\/238902154\/node\/97?fbt=webapp_preview\" target=\"_blank\" rel=\"noopener noreferrer\" data-vids=\"238902154\" data-key-node=\"97\">art\u00edculo 97<span class=\"tooltiptext\"><small>Enlace a\u00f1adido por la extensi\u00f3n vLex<\/small><\/span><\/a> N\u00b04 del <a class=\"addon-citation addon-tooltip\" href=\"https:\/\/go.vlex.com\/vid\/238902154?fbt=webapp_preview\" target=\"_blank\" rel=\"noopener noreferrer\" data-vids=\"238902154\">C\u00f3digo Tributario<span class=\"tooltiptext node-preview no-print\" style=\"left: 0px; margin-left: 0px; display: none;\"><small><img decoding=\"async\" src=\"http:\/\/static.vlex.com\/img-wide\/vlex-logo_reload.png\">Enlace a\u00f1adido por la extensi\u00f3n vLex<\/small><\/span><\/a>.<\/span><\/h4>\n<h4><span id=\"addon-section\">e) FACILITACI\u00d3N DE INSTRUMENTOS TRIBUTARIOS FALSOS: El <a class=\"addon-citation addon-tooltip addon-preview-pending\" href=\"https:\/\/go.vlex.com\/vid\/238902154?fbt=webapp_preview\" target=\"_blank\" rel=\"noopener noreferrer\" data-vids=\"238902154\">C\u00f3digo Tributario<span class=\"tooltiptext\"><small>Enlace a\u00f1adido por la extensi\u00f3n vLex<\/small><\/span><\/a> pena al que maliciosamente confeccione, venda o facilite, a cualquier t\u00edtulo, gu\u00edas de despacho, facturas, notas de d\u00e9bito, notas de cr\u00e9dito o boletas, falsas, con o sin timbre del Servicio, con el objeto de cometer o posibilitar la comisi\u00f3n de los delitos descritos en el <a class=\"addon-citation addon-tooltip addon-preview-pending\" href=\"https:\/\/go.vlex.com\/vid\/238902154\/node\/97?fbt=webapp_preview\" target=\"_blank\" rel=\"noopener noreferrer\" data-vids=\"238902154\" data-key-node=\"97\">art\u00edculo 97<span class=\"tooltiptext\"><small>Enlace a\u00f1adido por la extensi\u00f3n vLex<\/small><\/span><\/a> N\u00b04 del <a class=\"addon-citation addon-tooltip addon-preview-pending\" href=\"https:\/\/go.vlex.com\/vid\/238902154?fbt=webapp_preview\" target=\"_blank\" rel=\"noopener noreferrer\" data-vids=\"238902154\">C\u00f3digo Tributario<span class=\"tooltiptext\"><small>Enlace a\u00f1adido por la extensi\u00f3n vLex<\/small><\/span><\/a>.<\/span><\/h4>\n<p>[\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/2&#8243;][\/vc_column][\/vc_row][vc_row][vc_column width=\u00bb1\/2&#8243;][vc_column_text]<\/p>\n<h2>LA <span style=\"font-size: 24px;\">PRESCRIPCI\u00d3N<\/span> DEL DELITO TRIBUTARIO<\/h2>\n<p>ESTA TIENE PLAZOS QUE VAN DESDE LOS 5&nbsp; A LOS 10 A\u00d1OS, PARA UNA MAYOR CLARIDAD VER INFORME DEL&nbsp; LA BIBLIOTECA DEL CONGRESO NACIONAL<\/p>\n<p><strong>VER<\/strong><\/p>\n<h2><a href=\"https:\/\/www.a-tributario.cl\/wp-content\/uploads\/2020\/08\/Prescripcion-Accion-penal-delitos-tributarios-lavado-cohecho_v4.pdf\">Prescripcion Accion penal delitos tributarios lavado cohecho_v4<\/a><\/h2>\n<p>[\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/2&#8243;][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=\u00bb1\/3&#8243;][vc_column_text][\/vc_column_text][vc_single_image image=\u00bb3537&#8243; img_size=\u00bbfull\u00bb][\/vc_column][vc_column width=\u00bb1\/3&#8243;][vc_column_text] DEFENSA DELITO TRIBUTARIO PYMES, FACTURAS FALSAS, DECLARACIONES MALICIOSAMENTE FALSAS O INCOMPLETAS Y OTROS &#8211; AUMENTO DE CR\u00c9DITO FISCAL IVA.- MULTAS Y SANCIONES PENALES [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=\u00bb1\/2&#8243;][vc_column_text] Erradas decisiones e inclusive ignorancia de las normas Tributar\u00eda pueden llevar a un contribuyente, que sin animo doloso sea investigado o imputado por Delito Tributario.- [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","_joinchat":[]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DEFENSA DELITO TRIBUTARIO FACTURA IDEOLOGICAMENTE FALSA<\/title>\n<meta name=\"description\" content=\"DEFENSA DELITO TRIBUTARIO PYMES. 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