GESTIÓN DE LA DIAN ¿PERO A QUÉ PRECIO?
Por estos días los principales diarios económicos del país, dan cuenta de la mejora en el recaudo por parte de la DIAN, con una meta de recaudo anual de 196,7 billones pesos. Y ya recaudado en enero el 11,8%, es decir 23,19 billones de pesos, son más que evidentes los aportes a la gestión por parte de la implementación de la factura electrónica, así como el cambio en la estructura de la administración tributaria dando paso a una fiscalización extensiva.
No obstante, hay una cifra que pasa desapercibida en todos los análisis efectuados hasta el momento. En la página 6 del informe ejecutivo de recaudo, se señala como se invitó a reportar el pago de la sanción del artículo 651 del Estatuto Tributario a 41.490 contribuyentes. Es decir, se invitó a liquidar la sanción por información o como comúnmente la conocemos, la sanción por exógena a 41.490 contribuyentes.
Lo primero que resalta a la vista, es que este no puede ser un dato menor en el análisis, pues nunca hemos conocido capacitaciones, documentos o textos relativos a la información exógena por cuenta de la autoridad tributaria que permitan que todos tengamos certeza de como debe reportarse dicha información. Quizá esta sea una oportunidad de mejora para la autoridad tributaria y no suministre capacitación PRÁCTICA a todos los profesionales de la contaduría de todo el país que somos en últimas los encargados de este tipo de labores en las organizaciones.
Otra forma de ver esa cifra, puede darse desde la óptica del principio de capacidad contributiva. Hace poco comentaba con un amigo tributarista como si aplicáramos la sanción máxima a esos contribuyentes tendría unos 20 billones de pesos de recaudo la autoridad tributaria. me invitó a ser más precavido y simplemente dividí por 4 esa cifra y no deja de ser abrumadora. Si todos ellos debieran. Pagar una cuarta parte de la sanción máxima el estado tendría por cobrar 5 billones de pesos. Ósea una reforma tributaria.
Para que se hagan una idea, reducir el tamaño del estado dentro de las posibilidades que tiene Colombia ahorraría máximo 1,9 billones. Mientras que perseguir formalidades daría más del doble de recaudo.
Siendo tan grave la situación. ¿Qué alternativa tenemos? En primera instancia tratar de apelar a la teleología de la Ley 1819 de 2016, cuando en la exposición de motivos contempló esta sanción en función de los grandes contribuyentes, y como segunda medida, podríamos insistir en una modificación legal como la propuesta en la fallida reforma de Carrasquilla y la propuesta algunos miembros de los comités del CTCP para atender a una gradualidad en función del tamaño de la empresa.
¿Usted que opinión le merece este tema?
Yhony Alberto Lee Yara
@yhonylee
No amigo, los Contadores no son los encargados ni responsables del envío de la información exógena. Otra cosa es que los Contadores toderos se regalen para hacerla por el temor de quedarse sin trabajo
Totalmente de acuerdo Dr. Lee, la desinformación por parte de la DIAN para los obligados a presentar información exógena es desde siempre, solo es preguntar en un chat o llamada de servicio al cliente de la DIAN sobre el tema, y solo te remiten a leer la resolución…. por ejemplo para una pregunta que puede ser fácil pero a la vez compleja: que reporto lo fiscal o bajo NIFF? acaso las políticas contables que implemente en mi contabilidad afectan al tercero en lo fiscal… reconocimiento de ingresos o de costos?
The next time I read a blog, Hopefully it does not fail me just as much as this particular one. I mean, Yes, it was my choice to read through, but I truly believed youd have something helpful to talk about. All I hear is a bunch of moaning about something you could possibly fix if you werent too busy seeking attention.
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