{"id":3252,"date":"2020-03-12T19:02:04","date_gmt":"2020-03-12T19:02:04","guid":{"rendered":"https:\/\/www.a-tributario.cl\/?page_id=3252"},"modified":"2021-07-14T01:11:38","modified_gmt":"2021-07-14T01:11:38","slug":"delito-tributario-2","status":"publish","type":"page","link":"https:\/\/a-tributario.cl\/index.php\/delito-tributario-2\/","title":{"rendered":"DELITO TRIBUTARIO"},"content":{"rendered":"[vc_row][vc_column width=\u00bb1\/2&#8243;][vc_column_text]<p><\/p>\n<h1 class=\"wp-block-heading\" style=\"text-align: center;\">DELITO TRIBUTARIO<\/h1>\n<h2><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">DEFENSA EN CASO DE: <\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/h2>\n<ul>\n<li>\n<h3><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">&#8211; FISCALIZACI\u00d3N <\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/h3>\n<\/li>\n<li>\n<h3><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">&#8211; CITACI\u00d3N <\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/h3>\n<\/li>\n<li>\n<h3><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">&#8211; LIQUIDACI\u00d3N\u00a0<\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/h3>\n<\/li>\n<li>\n<h3><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">&#8211; QUERELLA <\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/h3>\n<\/li>\n<\/ul>\n<h4>\u00a0<\/h4>\n<h2 style=\"text-align: center;\"><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">DELITO TRIBUTARIO <\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/h2>\n<h2 style=\"text-align: center;\"><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">&#8211; <\/span><\/span><\/span><\/span><\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">ART. 97 N\u00b0 4 C\u00d3DIGO TRIBUTARIO<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/h2>\n<p><\/p>\n<p><\/p>\n<p><\/p>\n<p><\/p>\n<ul>\n<li>\n<h3><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Declaraciones Maliciosamente incompletas o falsas<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/h3>\n<\/li>\n<li>\n<h3><a href=\"https:\/\/a-tributario.cl\/index.php\/factura-ideologicamente-falsa\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Facturas Ideol\u00f3gicamente Falsas<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/a><\/h3>\n<\/li>\n<\/ul>\n<p>La falsedad ideol\u00f3gica se produce cuando no estando alterada la materialidad del documento, las operaciones que en ella se consignan son mentirosas o no existentes, es decir, el contenido es el mentiroso.<\/p>\n<p>La falsedad ideol\u00f3gica normalmente ampara operaciones inexistentes u operaciones reales por montos o especies diferentes a lo real; desde el punto de vista probatorio, este tipo de falsificaci\u00f3n requiere un esfuerzo probatorio mucho mayor, ya que significa probar la simulaci\u00f3n, en otras palabras, el concierto de dos o m\u00e1s personas destinadas a dar una imagen real a una operaci\u00f3n total o parcialmente inexistente.<\/p>\n<div class=\"at-below-post addthis_tool\" data-url=\"http:\/\/www.derechotributario.cl\/2006\/11\/la-persecucion-de-facturas-falsas-en-el-sii\/\">\n<div id=\"atstbx\" class=\"at-share-tbx-element addthis-smartlayers addthis-animated at4-show\" role=\"region\" aria-labelledby=\"at-ae236599-e690-43f2-b6cc-b92cd06f2c4c\">\n<div class=\"at-share-btn-elements\">\u00a0<\/div>\n<\/div>\n<\/div>\n<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-3252-1\" width=\"1920\" height=\"1080\" autoplay=\"1\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.a-tributario.cl\/wp-content\/uploads\/2020\/03\/ERRORES-EN-FISCALIZACI\u00d3N-Y-CITACI\u00d3N-SII-x-FACTURA-FALSA.mp4?_=1\" \/><a href=\"https:\/\/www.a-tributario.cl\/wp-content\/uploads\/2020\/03\/ERRORES-EN-FISCALIZACI\u00d3N-Y-CITACI\u00d3N-SII-x-FACTURA-FALSA.mp4\">https:\/\/www.a-tributario.cl\/wp-content\/uploads\/2020\/03\/ERRORES-EN-FISCALIZACI\u00d3N-Y-CITACI\u00d3N-SII-x-FACTURA-FALSA.mp4<\/a><\/video><\/div>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\"><\/p>[\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/2&#8243;][\/vc_column][\/vc_row]","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=\u00bb1\/2&#8243;][vc_column_text] DELITO TRIBUTARIO DEFENSA EN CASO DE: &#8211; FISCALIZACI\u00d3N &#8211; CITACI\u00d3N &#8211; LIQUIDACI\u00d3N\u00a0 &#8211; QUERELLA \u00a0 DELITO TRIBUTARIO &#8211; ART. 97 N\u00b0 4 C\u00d3DIGO TRIBUTARIO Declaraciones Maliciosamente incompletas o falsas Facturas Ideol\u00f3gicamente Falsas La falsedad ideol\u00f3gica se produce cuando no estando alterada la materialidad del documento, las operaciones que en ella se consignan son [&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>DELITO TRIBUTARIO - ABOGADO TRIBUTARIO R&amp;R<\/title>\n<meta name=\"description\" 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