{"id":4053,"date":"2020-12-07T19:15:58","date_gmt":"2020-12-07T19:15:58","guid":{"rendered":"https:\/\/www.a-tributario.cl\/?page_id=4053"},"modified":"2020-12-26T00:02:52","modified_gmt":"2020-12-26T00:02:52","slug":"sancion-penal-y-pecuniaria-en-delito-factura-falsa","status":"publish","type":"page","link":"https:\/\/a-tributario.cl\/index.php\/sancion-penal-y-pecuniaria-en-delito-factura-falsa\/","title":{"rendered":"SANCI\u00d3N PENAL Y PECUNIARIA EN DELITO FACTURA FALSA"},"content":{"rendered":"

[vc_row][vc_column width=\u00bb2\/3″][vc_column_text]<\/p>\n

\"\"<\/h1>\n

SANCI\u00d3N PENAL Y PECUNIARIA<\/h1>\n

EN DELITO FACTURA FALSA<\/h1>\n

 <\/p>\n

PRINCIPALES DELITOS TRIBUTARIOS <\/strong><\/h2>\n

EL ART\u00cdCULO 97 DEL C\u00d3DIGO TRIBUTARIOEnlace 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><\/h3>\n

a) DECLARACIONES MALICIOSAMENTE FALSAS O INCOMPLETAS: El C\u00f3digo TributarioEnlace 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

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

c) DEVOLUCIONES FRAUDULENTAS DE IMPUESTOS: El C\u00f3digo TributarioEnlace 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

d) USO DE INSTRUMENTOS TRIBUTARIOS FALSOS  (ver):<\/a> El C\u00f3digo TributarioEnlace 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 art\u00edculo 97Enlace a\u00f1adido por la extensi\u00f3n vLex<\/small><\/span><\/a> N\u00b04 del C\u00f3digo TributarioEnlace a\u00f1adido por la extensi\u00f3n vLex<\/small><\/span><\/a>.<\/span><\/h4>\n

e) FACILITACI\u00d3N DE INSTRUMENTOS TRIBUTARIOS FALSOS: El C\u00f3digo TributarioEnlace 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 art\u00edculo 97Enlace a\u00f1adido por la extensi\u00f3n vLex<\/small><\/span><\/a> N\u00b04 del C\u00f3digo TributarioEnlace a\u00f1adido por la extensi\u00f3n vLex<\/small><\/span><\/a>.<\/span><\/h4>\n

[\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/3″][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column width=\u00bb2\/3″][vc_column_text] SANCI\u00d3N PENAL Y PECUNIARIA EN DELITO FACTURA FALSA   PRINCIPALES DELITOS TRIBUTARIOS EL ART\u00cdCULO 97 DEL C\u00d3DIGO TRIBUTARIOEnlace a\u00f1adido por la extensi\u00f3n vLex EN LOS N\u00daMEROS 4, 5, 10, 22 y 23 , Y ARTICULO 100. SANCIONAN DIVERSAS CONDUCTAS CONSIDERADAS IL\u00cdCITAS: a) DECLARACIONES MALICIOSAMENTE FALSAS O INCOMPLETAS: El C\u00f3digo TributarioEnlace a\u00f1adido por 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":"\nSANCI\u00d3N PENAL Y PECUNIARIA EN DELITO FACTURA FALSA -<\/title>\n<meta name=\"description\" content=\"EL ART\u00cdCULO 97 DEL C\u00d3DIGO TRIBUTARIO EN LOS N\u00daMEROS 4, 5, 10, 22 y 23 , Y ARTICULO 100. 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