Acuerdo-826-2018
Resumen
Este acuerdo reglamenta la Ley de Apoyo a la Micro y Pequeña Empresa, estableciendo los beneficios fiscales y procedimientos para que empresas pequeñas se registren formalmente. Beneficia a microempresas (hasta 10 empleados) y pequeñas empresas (11-50 empleados) con exenciones de impuestos sobre la renta, impuesto al activo neto y tasas municipales durante 3 a 5 años, facilitando su formalización e integración a la economía oficial.
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Articulo 3
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Articulo 4
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REGISTRO DE LOS CERTIFICADOS. /D 6HFUHWDUtD GH (VWDGR HQ HO 'HVSDFKR GH 'HVDUUROOR (FRQyPLFR D WUDYpV GH OD ',)20,3<0( FRPR HQWLGDG HPLVRUDGHEHUiPDQWHQHUXQUHJLVWURSHUPDQHQWHGHWRGRVORV &HUWL¿FDGRVGH%HQH¿FLDULRVGHOD/H\HPLWLGRVHOFXDOGHEHUi FRQWHQHUDOPHQRVHOQ~PHURGHO&HUWL¿FDGR~QLFRFRQHO IROLR\WRPRGHUHJLVWURHOQRPEUHGHODHPSUHVDEHQH¿FLDULD GRPLFLOLR\ODIHFKDGHVXHPLVLyQ
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DELEGACIÓN DE LA EMISIÓN DEL CERTIFICADO EN OTRAS ENTIDADES. (O &HUWL¿FDGR GH %HQH¿FLDULR VHUi ¿UPDGR \ HPLWLGR SRU ODV DXWRULGDGHVGHOD6HFUHWDUtDGH'HVDUUROOR(FRQyPLFRDWUDYpV GH',)20,3<0(TXLHQHVSRGUiQGHOHJDUOD¿UPD\HPLVLyQ GHO&HUWL¿FDGRGHEHQH¿FLDULRDRWUDVR¿FLQDVGHO*RELHUQR
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ENTIDAD ENCARGADA DE LA EMISIÓN DEL CERTIFICADO. /D6HFUHWDUtDGH(VWDGRHQ HO'HVSDFKRGH'HVDUUROOR(FRQyPLFRHVODHQWLGDGHQFDUJDGD GHODDXWRUL]DFLyQGHO&HUWL¿FDGRSDUDORFXDO0L(PSUHVD HQ/tQHDGHEHJHQHUDUGLFKR&HUWL¿FDGR (O6HUYLFLRGH$GPLQLVWUDFLyQGH5HQWDV\FXDOTXLHUHQWLGDG GHOD$GPLQLVWUDFLyQ3~EOLFDGHEHQEULQGDUODFRRSHUDFLyQ TXHUHTXLHUDGLFKD6HFUHWDUtD
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INVALIDEZ DEL CERTIFICADO.(O &HUWL¿FDGRHVSHFLDOTXHGDUiVLQYDORU\HIHFWR 1. &XDQGR VH FRPSUXHEH TXH ORV VRFLRV GH ODV 0LFUR \3HTXHxDV(PSUHVDVWLHQHFRPRVRFLRVDSHUVRQDV GLVWLQWDVRQRFRQVLJQDGRVHQHOFHUWL¿FDGRHVSHFLDO 2. &XDQGR QR VH WUDPLWHQ ORV SHUPLVRV \ OLFHQFLDV QDFLRQDOHV \ PXQLFLSDOHV FRUUHVSRQGLHQWHV SDUD VX RSHUDFLyQ HQ HO SHUtRGR GH GRFH PHVHV FRQWDGRVDSDUWLUGHODIHFKDGHHPLVLyQ\¿UPDGHO FHUWL¿FDGR$WDOHIHFWRXQDYH]WUDQVFXUULGRHOSOD]R DQWHULRUOD6HFUHWDUtDGH(VWDGRHQHO'HVSDFKRGH 'HVDUUROOR(FRQyPLFRGHEHUHTXHULUODSUHVHQWDFLyQ GHORVSHUPLVRV\OLFHQFLDVQDFLRQDOHV\PXQLFLSDOHV FRUUHVSRQGLHQWHV SDUD VX RSHUDFLyQ D ILQ GH TXH SXHGDQVHJXLUJR]DQGRGHVXVEHQH¿FLRV -- 6 of 8 -- CAPÍTULO III OBLIGACIONES
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2 . - O B L I G A C I O N E S D E L O S BENEFICIARIOS. /RVEHQH¿FLDULRVGHOD/H\WLHQHQODV REOLJDFLRQHVVLJXLHQWHV 1. ,QVFULELUVHDQXDOPHQWHHQHO5HJLVWURGH([RQHUDGRV TXHDGPLQLVWUDOD6HFUHWDUtDGH(VWDGRHQHO'HVSDFKR GH)LQDQ]DVSRUFRQGXFWRGHOD'LUHFFLyQ*HQHUDOGH &RQWUROGH)UDQTXLFLDV$GXDQHUDV (O WUiPLWH GH OD LQVFULSFLyQ OR SXHGH UHDOL]DU GLUHFWDPHQWHHOEHQH¿FLDULRRSRUPHGLRGHDSRGHUDGR OHJDO\VLQSDJRDOJXQRFRQIRUPHDORGLVSXHVWRHQHO QXPHUDO GHO$UWtFXORGHOSUHVHQWH5HJODPHQWR 2. 2EWHQLGR FHUWL¿FDGR HO EHQH¿FLDULR GHEH FXPSOLU FRQODVREOLJDFLRQHVHVWDEOHFLGDVHQORV$UWtFXORV\ GHOD/H\\ODVGHPiVREOLJDFLRQHVFRQWHQLGDVHQHO SUHVHQWH5HJODPHQWR 3. 'XUDQWH OD YLJHQFLD GHO FHUWL¿FDGR HO EHQH¿FLDULR GHEHWUDPLWDUVXVSHUPLVRV\OLFHQFLDVQDFLRQDOHV\ PXQLFLSDOHVFRUUHVSRQGLHQWHVSDUDVXRSHUDFLyQ HQ HOFDVRGHLQFXPSOLPLHQWRHOFHUWL¿FDGRSLHUGHVXV HIHFWRV 4. 'HQWUR GH OD &RQVWLWXFLyQ GH OD VRFLHGDG GHEHUi GHFODUDUODYROXQWDGGHVXMHWDUVHDO5pJLPHQGHOD/H\ \HO3UHVHQWH5HJODPHQWR 5. 3UHVHQWDUOD'HFODUDFLyQ-XUDGDGH6DFUL¿FLR)LVFDO FRQIRUPHDO$UWtFXOR GHOD/H\DPiVWDUGDUHO GHPD\RGHFDGDDxR 6. 3UHVHQWDU ODV GHFODUDFLRQHV UHWHQHU WULEXWRV HQ VX FDVR GHFODUDU VX GRPLFLOLR \ GHPiV FRQVLJQDGRV HQ HO &yGLJR 7ULEXWDULR FRQWHQLGR HQ HO 'HFUHWR 1R\VXVUHIRUPDV\)HGH(UUDWDFRQIRUPH DORGLVSXHVWRHQHO$UWtFXOR1XPHUDOGHOFLWDGR FXHUSROHJDO 7. &XPSOLUFRQODVREOLJDFLRQHVIRUPDOHVFRQWHQLGDVHQ ORV$UWtFXORV\GHO&yGLJR 7ULEXWDULRFRQWHQLGRHQHO'HFUHWR1R\VXV UHIRUPDV\)HGH(UUDWD 8. &XPSOLUFRQODVREOLJDFLRQHVHVWDEOHFLGDVHQHOSiUUDIR VHJXQGRGHO$UWtFXORGHOD/H\UHODWLYDVD a. ,PSXHVWR VREUH *DQDQFLDV GH &DSLWDO HVWDEOHFLGR HQ HO$UWtFXOR GH OD /H\ GHO ,PSXHVWR 6REUH OD 5HQWD \ VXV UHIRUPDV DWHQGLHQGR ODV UHJODV HVWDEOHFLGDV HQ HO $UWtFXOR GH OD /H\ GH (¿FLHQFLD HQ ORV ,QJUHVRV \ HO *DVWR 3~EOLFR \ VX UHIRUPD HVWDEOHFLGD HQ HO$UWtFXOR GH OD /H\ GH 2UGHQDPLHQWR GH ODV )LQDQ]DV S~EOLFDV &RQWURO GH ODV ([RQHUDFLRQHV \ 0HGLGDV $QWLHYDVLyQFRQWHQLGDHQHO'HFUHWR1R \VXVUHIRUPDVHLQWHUSUHWDFLRQHV E ,PSXHVWR VREUH ORV 'LYLGHQGRV R FXDOTXLHU RWUD IRUPD GH SDUWLFLSDFLyQ GH XWLOLGDGHV HVWDEOHFLGR HQ HO$UWtFXOR GH OD /H\ GHO ,PSXHVWR 6REUH OD 5HQWD \ VXV UHIRUPDV FRQWHQLGDV HQ ORV 'HFUHWRV 1R SXEOLFDGRHQHO'LDULR2¿FLDO/D*DFHWDGH IHFKD GH DEULO GH 1R SXEOLFDGRHQHO'LDULR2¿FLDO/D*DFHWDGH IHFKDGHGLFLHPEUHGH\HO'HFUHWR 1RSXEOLFDGRHQHO'LDULR2¿FLDO /D*DFHWDGHIHFKD GHDEULOGH c. ,PSXHVWRÒQLFRGHOGLH]SRUFLHQWR VREUH ODV UHQWDV HQ FRQFHSWR LQWHUHVHV HVWDEOHFLGR HQ ORV$UWtFXORV \ GH OD /H\ GH 6LPSOL¿FDFLyQGHOD$GPLQLVWUDFLyQ7ULEXWDULD FRQWHQLGDHQHO'HFUHWR1R SXEOLFDGR HQHO'LDULR2¿FLDO/D*DFHWDGHIHFKDGH DJRVWR GH UHIRUPDGR PHGLDQWH OD /H\ GH 5HHVWUXFWXUDFLyQ GH ORV 0HFDQLVPRV GH ,QJUHVRV\OD5HGXFFLyQGHO*DVWRGHO6HFWRU 3~EOLFR HO )RPHQWR GH OD 3URGXFFLyQ \ OD &RPSHQVDFLyQ6RFLDOFRQWHQLGDHQHO'HFUHWR 1R SXEOLFDGRHQHO'LDULR2¿FLDO/D *DFHWDGHIHFKDGHHQHURGH 95. d. ,PSXHVWR 6REUH OD 5HQWD TXH UHVXOWH GH OD IRUPD GH FiOFXOR HVWDEOHFLGD HQ HO$UWtFXOR $GHOD/H\GHO,PSXHVWR6REUHOD5HQWD\ VXUHIRUPDHVWDEOHFLGDHQHO'HFUHWR1R SXEOLFDGRHQHO'LDULR2¿FLDO/D*DFHWD GHIHFKDGHDEULOGH -- 7 of 8 -- e. $SOLFDU OD UHWHQFLyQ 8QR SRU FLHQWR D SURYHHGRUHV \ FRQWUDWLVWDV QDFLRQDOHV \ H[WUDQMHURV FRQIRUPH DO$UWtFXOR GH OD /H\ GH )RUWDOHFLPLHQWR GH ORV ,QJUHVRV (TXLGDG6RFLDO\5DFLRQDOL]DFLyQGHO*DVWR 3~EOLFRFRQWHQLGDHQHO'HFUHWR1R SXEOLFDGRHQHO'LDULR2¿FLDO/D*DFHWDGH IHFKDGHDEULOGH\VX)HGH(UUDWD SXEOLFDGDHQHO'LDULR2¿FLDO/D*DFHWDGH IHFKD GHPD\RGH I $SOLFDU OD 5HWHQFLyQ GHO ,PSXHVWR 6REUH OD 5HQWD SRU SDJRV UHDOL]DGRV D SHUVRQDV QDWXUDOHV\MXUtGLFDVUHVLGHQWHV\QRUHVLGHQWHV FRQIRUPHDORHVWDEOHFLGRHQHO$UWtFXOR\ GHOD/H\GHO,PSXHVWR6REUHOD5HQWD TITULO III FISCALIZACIÓN Y RÉGIMEN SANCIONADOR
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FISCALIZACIÓN. 'HFRQIRUPLGDGFRQ ORHVWDEOHFLGRHQHO&yGLJR7ULEXWDULROD6HFUHWDUtDGH(VWDGR HQ HO 'HVSDFKR GH )LQDQ]DV SRU FRQGXFWR GH OD 'LUHFFLyQ *HQHUDOGH&RQWUROGH)UDQTXLFLDV$GXDQHUDVSRUVtRFRQHO DX[LOLRGHOD$GPLQLVWUDFLyQ7ULEXWDULD\GHOD$GPLQLVWUDFLyQ $GXDQHUDGHEHQYHODUSRUHOEXHQXVR\FXPSOLPLHQWRGHORV ¿QHVHVWDEOHFLGRVHQOD/H\
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RÉGIMEN SANCIONADOR. /D 6HFUHWDUtDGH(VWDGRHQHO'HVSDFKRGH)LQDQ]DVOD6HFUHWDUtD GH (VWDGR HQ HO 'HVSDFKR GH 'HVDUUROOR (FRQyPLFR HO 6HUYLFLRGH$GPLQLVWUDFLyQGH5HQWDVXRWUD,QVWLWXFLyQGHO *RELHUQR &HQWUDO \ ODV 0XQLFLSDOLGDGHV HQ HO iPELWR GH VX FRPSHWHQFLD GHEHQ VDQFLRQDU HO LQFXPSOLPLHQWR GH ODV REOLJDFLRQHVHVWDEOHFLGDV\TXHVHGHULYHQGHODDSOLFDFLyQ GHOD/H\ TITULO IV DISPOSICIONES FINALES
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DECLARACIÓN JURADA DE SACRIFICIO FISCAL. /RVFULWHULRVWpFQLFRVHLQIRUmación TXH FRQWHQGUi HO IRUPXODULR GH OD 'HFODUDFLyQ -XUDGD GH 6DFUL¿FLR )LVFDO GHEHQ VHU DSUREDGRV PHGLDQWH$FXHUGR SRU OD 6HFUHWDUtD GH (VWDGR HQ HO 'HVSDFKR GH )LQDQ]DV HQ FRRUGLQDFLyQ FRQ OD $GPLQLVWUDFLyQ 7ULEXWDULD \ OD $GPLQLVWUDFLyQ$GXDQHUD
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COMERCIANTES INDIVIDUALES. &RQIRUPH D OR GLVSXHVWR HQ HO$UWtFXOR GH OD /H\ \ HO $UWtFXORGHOD³/H\SDUDOD*HQHUDFLyQGH(PSOHR)RPHQWR D OD ,QLFLDWLYD (PSUHVDULDO )RUPDOL]DFLyQ GH 1HJRFLRV \ 3URWHFFLyQDORV'HUHFKRVGHORV,QYHUVLRQLVWDV´FRQWHQLGD HQHO'HFUHWR1RSXEOLFDGRHQHO'LDULR2¿FLDO /D*DFHWDGHIHFKDGHMXQLRGHORV&RPHUFLDQWHV ,QGLYLGXDOHVQRUHTXLHUHQDXWRUL]DFLyQDOJXQDQLQRWL¿FDFLyQ GH QLQJXQD DXWRULGDG GHO *RELHUQR &HQWUDO GHSDUWDPHQWDO R PXQLFLSDO GH ORV OLEURV FRQWDEOHV 7DPSRFR SDJDUiQ WDVD R LPSXHVWR DOJXQR UHODFLRQDGR FRQ GLFKRV OLEURV /D FRQWDELOLGDGSXHGHOOHYDUVHPHGLDQWHVLVWHPDVLQIRUPiWLFRV TXH FXPSODQ FRQ ODV QRUPDV FRQWDEOHV UHTXHULGDV SRU HO (VWDGRVLQQHFHVLGDGGHDXWRUL]DFLyQRQRWL¿FDFLyQDQLQJXQD autoridad.
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NORMAS ADICIONALES. /D6HFUHWDUtD GH(VWDGRHQHO'HVSDFKRGH)LQDQ]DVHQFRRUGLQDFLyQFRQOD $GPLQLVWUDFLyQ7ULEXWDULDPHGLDQWH$FXHUGRQRUPDUiWRGR ORQRUHJXODGRHQHOSUHVHQWH5HJODPHQWR
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VIGENCIA.(OSUHVHQWH$FXHUGRHQWUDUi HQYLJHQFLDHOGtDGHVXSXEOLFDFLyQHQHO'LDULR2¿FLDO/D *DFHWD COMUNÍQUESE Y PUBLÍQUESE, JUAN ORLANDO HERNANDEZ ALVARADO 3UHVLGHQWHGHOD5HS~EOLFD ROCÍO IZABEL TÁBORA MORALES 6HFUHWDULDGH(VWDGRHQHO'HVSDFKRGH)LQDQ]DV -- 8 of 8 --