{"id":3402,"date":"2020-05-15T13:16:39","date_gmt":"2020-05-15T13:16:39","guid":{"rendered":"https:\/\/www.a-tributario.cl\/?page_id=3402"},"modified":"2023-12-06T00:57:16","modified_gmt":"2023-12-06T00:57:16","slug":"delito-tributario-factura-ideologicamente-falsa","status":"publish","type":"page","link":"https:\/\/a-tributario.cl\/index.php\/delito-tributario-factura-ideologicamente-falsa\/","title":{"rendered":"DELITO TRIBUTARIO -FACTURA IDEOL\u00d3GICAMENTE FALSA"},"content":{"rendered":"

[vc_row][vc_column][vc_cta h2=\u00bb\u00bb]El proceso se inicia con la fiscalizaci\u00f3n del SII, al detectar dicho servicio antecedentes que le hacen presumir la existencia de facturas ideol\u00f3gicamente falsas, en las declaraciones de IVA, formulario 29, del contribuyente fiscalizado, por no pago del impuesto IVA por parte del vendedor, inexistencia de declaraciones o otros.<\/p>\n

EL PROCEDIMIENTO, CONTINUA CON:<\/strong><\/h4>\n
    \n
  1. La Citaci\u00f3n<\/strong><\/li>\n
  2. Liquidaci\u00f3n<\/strong><\/li>\n
  3. Giro<\/strong><\/li>\n<\/ol>\n

    En la etapa inicial el SII propone al contribuyente la realizaci\u00f3n de una rectificatoria, de las declaraciones que contienen las facturas cuestionadas, se debe tener presente que realizar una rectificatoria, en estos casos implica un reconocimiento de las acusaciones de las que ha sido objeto y el inmediato giro de los montos para pasar a tesorer\u00eda para su cobro.-<\/p>\n

    El giro de IVA, por facturas ideol\u00f3gicamente falsas, adicionalmente deriva en liquidaci\u00f3n y giro de renta, por gasto rechazado, lo que tendr\u00e1 consecuencia en el patrimonio de los socios.<\/p>\n

    Las facturas ideol\u00f3gicamente falsas, son sancionadas penalmente con presidio menor en su grado m\u00e1ximo a presidio mayor en su grado m\u00ednimo y multas, lo que implica de 3 a\u00f1os y 1 d\u00eda a 10 a\u00f1os de reclusi\u00f3n. Solo con una asesor\u00eda y defensa adecuada ( desde la fiscalizaci\u00f3n), el contribuyente podr\u00e1 evitar graves consecuencias, defensa RAV, reclamaci\u00f3n ante el TTA o RAF.<\/p>\n

    ALEJANDRO RAMIREZ VALDIVIA – ABOGADO TRIBUTARIO<\/strong><\/a><\/span><\/h4>\n

    [\/vc_cta][\/vc_column][\/vc_row][vc_row][vc_column width=\u00bb1\/2″][vc_single_image image=\u00bb2745″ img_size=\u00bbfull\u00bb][\/vc_column][vc_column width=\u00bb1\/2″][vc_cta h2=\u00bb\u00bb]<\/p>\n

    <\/h3>\n

    Ver<\/h3>\n

    DEFENSA DELITO TRIBUTARIO<\/strong><\/a><\/span><\/h4>\n

     [\/vc_cta][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column][vc_cta h2=\u00bb\u00bb]El proceso se inicia con la fiscalizaci\u00f3n del SII, al detectar dicho servicio antecedentes que le hacen presumir la existencia de facturas ideol\u00f3gicamente falsas, en las declaraciones de IVA, formulario 29, del contribuyente fiscalizado, por no pago del impuesto IVA por parte del vendedor, inexistencia de declaraciones o otros. EL PROCEDIMIENTO, CONTINUA CON: La […]<\/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":"\nDELITO TRIBUTARIO -FACTURA IDEOL\u00d3GICAMENTE FALSA -<\/title>\n<meta name=\"description\" content=\"DELITO TRIBUTARIO, FACTURA IDEOLOGICAMENTE FALSA, DEFENSA TRIBUTARIA ANTE FISCALIZACI\u00d3N, CITACI\u00d3N, LIQUIDACI\u00d3N, GIRO Y QUERELLA SII\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/a-tributario.cl\/index.php\/delito-tributario-factura-ideologicamente-falsa\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DELITO TRIBUTARIO -FACTURA IDEOL\u00d3GICAMENTE FALSA -\" \/>\n<meta property=\"og:description\" content=\"DELITO TRIBUTARIO, FACTURA IDEOLOGICAMENTE FALSA, DEFENSA TRIBUTARIA ANTE FISCALIZACI\u00d3N, CITACI\u00d3N, LIQUIDACI\u00d3N, GIRO Y QUERELLA SII\" \/>\n<meta property=\"og:url\" content=\"https:\/\/a-tributario.cl\/index.php\/delito-tributario-factura-ideologicamente-falsa\/\" \/>\n<meta property=\"og:site_name\" content=\"ABOGADO TRIBUTARIO R&R\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AbogadosTributariosIUS\/\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-06T00:57:16+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@ius_asesores\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/a-tributario.cl\/index.php\/delito-tributario-factura-ideologicamente-falsa\/\",\"url\":\"https:\/\/a-tributario.cl\/index.php\/delito-tributario-factura-ideologicamente-falsa\/\",\"name\":\"DELITO TRIBUTARIO -FACTURA IDEOL\u00d3GICAMENTE FALSA -\",\"isPartOf\":{\"@id\":\"https:\/\/a-tributario.cl\/#website\"},\"datePublished\":\"2020-05-15T13:16:39+00:00\",\"dateModified\":\"2023-12-06T00:57:16+00:00\",\"description\":\"DELITO TRIBUTARIO, FACTURA IDEOLOGICAMENTE FALSA, DEFENSA TRIBUTARIA ANTE FISCALIZACI\u00d3N, CITACI\u00d3N, LIQUIDACI\u00d3N, GIRO Y QUERELLA SII\",\"breadcrumb\":{\"@id\":\"https:\/\/a-tributario.cl\/index.php\/delito-tributario-factura-ideologicamente-falsa\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/a-tributario.cl\/index.php\/delito-tributario-factura-ideologicamente-falsa\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/a-tributario.cl\/index.php\/delito-tributario-factura-ideologicamente-falsa\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/a-tributario.cl\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"DELITO TRIBUTARIO - 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