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UNIDAD II

ADMINISTRACIร“N TRIBUTARIA DE GUATEMALA Introducciรณn: &O FTUF TFHNFOUP EFM EPDVNFOUP TF DPOTJEFSร˜ PQPSUVOPQPOFSEFNBOJรฝFTUP FMQBQFMEFTUBDBEPRVFEFMBT "ENJOJTUSBDJPOFT 5SJCVUBSJBT SFBMJ[BO FO NVDIPT QBร“TFT QBSB MB SFDBVEBDJร˜O EF MPT JNQVFTUPT (VBUFNBMB OP TF IB RVFEBEP BUSรˆT Z ZB UJFOF RVJODF Bร—PT EF DPOUBS DPO FTUBEFQFOEFODJB RVFBMFTUBS DSFBEB CBKP VOB MFZ RVF MF QSPQPSDJPOB BVUPOPNร“B Z TFS

Diplomado de Actualizaciรณn Tributaria - Mรณdulo 01

EFTDFOUSBMJ[BEBEFM&TUBEP IB BWBO[BEP FO MB SFDBVEBDJร˜O EF JNQVFTUPT FO FTUF QBร“T  DPOWJSUJรOEPTFFOVOBEFMBT EFQFOEFODJBTNรˆTNPEFSOBT B OJWFM EF $FOUSPBNรSJDB  DPOUBOEP DPO IFSSBNJFOUBT FMFDUSร˜OJDBT CBTBEBT FO MB UFDOPMPHร“B EF QVOUB  RVF BZVEB B VO NFKPS DPOUSPM FO FM QBHP EF JNQVFTUPT RVF SFBMJ[BO MPT DPOUSJCVZFOUFT Z GBDJMJUรˆOEPMFT B FTUPT B DVNQMJSDPOTVTPCMJHBDJPOFT USJCVUBSJBT

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2. ADMINISTRACIร“N TRIBUTARIA DE GUATEMALA -B HSBO NBZPSร“B EF MPT t $PNFSDJPFMFDUSร˜OJDP SFDVSTPT USJCVUBSJPT RVF TF DBQUBO EF MPT DJVEBEBOPT t $PPQFSBDJร˜O JOUFSOBDJPOBMQBSBFWJUBS FT QPS NFEJP EF MB GSBVEFT "ENJOJTUSBDJร˜O 5SJCVUBSJB Z FT DPNรžO RVF รžOJDBNFOUF t &WJUBSMBEPCMF FM 0SHBOJTNP -FHJTMBUJWP USJCVUBDJร˜O TFB FM FOUF DPNQFUFOUF QBSB FTUBCMFDFS USJCVUPT Z TVT CBTFT EF SFDBVEBDJร˜O B USBWรTEFMBFNJTJร˜OEFMB-FZ

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Una de las principales actividades que desempeรฑa la SAT consiste en introducir tecnologรญas para aplicar procedimientos simples, rรกpidos y fiables, para facilitar el cumplimiento tributario de todo contribuyente. Diplomado de Actualizaciรณn Tributaria - Mรณdulo 01


2.1 CREACIร“N, OBJETO Y FUNCIONES DE LA SAT El Gobierno de Guatemala, por medio del Ministerio de Finanzas Pรบblicas, iniciรณ a principios de 1997, un conjunto de acciones orientadas a transformar y fortalecer el sistema tributario del paรญs, dentro de las que incluyรณ la creaciรณn de la Superintendencia de Administraciรณn Tributaria -SAT-, para modernizar la administraciรณn tributaria y dar cumplimiento a los compromisos fiscales contenidos en el Programa de Modernizaciรณn del Sector Pรบblico y en los Acuerdos de Paz.

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Diplomado de Actualizaciรณn Tributaria - Mรณdulo 01

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2.1 CREACIร“N, OBJETO Y FUNCIONES DE LA SAT Una de las actividades principales de toda Administraciรณn Tributaria, es la fiscalizaciรณn, la cual involucra la planeaciรณn y trabajos de inteligencia, como acciones operativas, el intercambio y cruce de informaciรณn, a efecto que la Administraciรณn Tributaria no se limite al uso de su propia informaciรณn en relaciรณn y selecciรณn de contribuyentes, sino que interactรบe con otras instituciones, contribuyentes o sujetos en lo bรบsqueda de la informaciรณn relevante.

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Diplomado de Actualizaciรณn Tributaria - Mรณdulo 01


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Estructura Organizacional Superintendencia de Administraciรณn Tributaria

Diplomado de Actualizaciรณn Tributaria - Mรณdulo 01

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2.2 ORGANIZACIร“N Y ESTRUCTURA ORGANIZACIONAL DE LA SAT 2.2.1 EL DIRECTORIO DE LA SAT

Es el รณrgano superior de la SAT y le corresponde dirigir la polรญtica de la Administraciรณn Tributaria y velar por el buen funcionamiento y la gestiรณn institucional de la SAT. &M%JSFDUPSJPFTQSFTJEJEPQPSFM .JOJTUSPEF'JOBO[BT1รžCMJDBT  BDUรžB DPNP 4FDSFUBSJP  FM 4VQFSJOUFOEFOUF Z MP DPOGPSNBO BEJDJPOBMNFOUF NJFNCSPT UJUVMBSFT Z TVQMFOUFT RVF EFTJHOB FM 1SFTJEFOUF EF MB 3FQรžCMJDB RVFรTUFMJCSFNFOUFFTDPHFEF VOBMJTUBRVFMFQSPQPSDJPOBMB DPNJTJร˜OEFQPTUVMBDJร˜ODVZB DPOWPDBUPSJB  DPOGPSNBDJร˜O Z GVODJPOFT FTUรˆO SFHVMBEBT FO MB -FZ 0SHรˆOJDB EF 4"5 "EJDJPOBMNFOUF FM %JSFDUPSJP DPOPDF Z SFTVFMWF MPT SFDVSTPT EF SFWPDBUPSJB RVF TF QMBOUFBO FO DPOUSB EF MBT SFTPMVDJPOFT RVF FNJUF FM 4VQFSJOUFOEFOUF Z PUSBT BDUJWJEBEFTSFHVMBEBT

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&TOPNCSBEPQPSFM1SFTJEFOUF EFMB3FQรžCMJDB FTDPHJEPQPS 2.2.2 EL FTUF FOUSF USFT QSPGFTJPOBMFT SUPERINTENDENTE QSPQVFTUPT QPS FM %JSFDUPSJP  DPOGPSNF MP EJTQVFTUP FO FM $POGPSNF FM "SUร“DVMP  EF MB-FZ0SHรˆOJDBEFMB4"5 FT BSUร“DVMPEFMB-FZ0SHรˆOJDB 18

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Contribuyentes Especiales Grandes:

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Gerencia Regional Sur: -B(FSFODJBEF$POUSJCVZFOUFT &TQFDJBMFT .FEJBOPT  FT MB %FQFOEFO  EF FTUB (FSFODJB EFQFOEFODJB SFTQPOTBCMF MBT PรฝDJOBT USJCVUBSJBT Diplomado de Actualizaciรณn Tributaria - Mรณdulo 01


2.2 ORGANIZACIร“N Y ESTRUCTURA ORGANIZACIONAL DE LA SAT EFQBSUBNFOUBMFT  BHFODJBT USJCVUBSJBT Z BEVBOBT RVF TF VCJRVFO FO MPT %FQBSUBNFOUPT EF &TDVJOUMB  4VDIJUFQรRVF[  3FUBMIVMFV  4BOUB 3PTB Z +VUJBQB  BTร“ DPNP MBT EFMFHBDJPOFT EF BEVBOBT FYUSBUFSSJUPSJBMFT RVF MF TFBO BTJHOBEBT -B TFEF FTUรˆ VCJDBEB FO MB DBCFDFSB EFM EFQBSUBNFOUP EF&TDVJOUMB

Gerencia Regional Nororiente:

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(FSFODJB

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MAPA DE GERENCIAS RECIONALES: Central Sur Occidente Nororiente Diplomado de Actualizaciรณn Tributaria - Mรณdulo 01

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UNIDAD II - ACTIVIDAD

AUTOEVALUACIÓN Instrucciones: 4FMFDDJPOF MB 4) 1MBOJýDBS  GPSNVMBS  EJSJHJS  SFTQVFTUBDPSSFDUB FKFDVUBS FWBMVBS ZDPOUSPMBSMB HFTUJØO EF MB "ENJOJTUSBDJØO 1) 'VODJPOBSJPT EF NBZPS 5SJCVUBSJB SFQSFTFOUB OJWFM KFSÈSRVJDP EF MBT *OUFOEFODJBT B 'VODJØOEFMB4"5 C .FEJEBEF'PSUBMFDJNJFOUP B 4VQFSWJTPS D 4FSWJDJPEFMB4"5 C *OUFOEFOUFT D "VEJUPSEF4"5 5) &M  4VQFSJOUFOEFOUF EF MB 4"5FTOPNCSBEPQPS 2)"SUÓDVMPEFMB-FZ0SHÈOJDB EF 4"5 RVF FTUBCMFDF RVF B -PT.BHJTUSBEPTEFMB FM TVQFSJOUFOEFOUF FT MB $PSUF4VQSFNB BVUPSJEBE BENJOJTUSBUJWB C -B$POUSBMPSÓB(FOFSBMEF TVQFSJPS Z FM GVODJPOBSJP $VFOUBT FKFDVUJWP EF NBZPS OJWFM D &M1SFTJEFOUFEFMB KFSÈSRVJDPEFMB4"5 3FQÞCMJDB B "SUÓDVMP C "SUÓDVMP D "SUÓDVMP

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Diplomado de Actualización Tributaria - Módulo 01


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