{"id":10998,"date":"2017-12-04T14:48:58","date_gmt":"2017-12-04T13:48:58","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/persona-natural-comerciante-esta-obligada-a-llevar-contabilidad-sin-importar-el-regimen-del-iva-al-que-pertenezca\/"},"modified":"2017-12-04T14:48:58","modified_gmt":"2017-12-04T13:48:58","slug":"persona-natural-comerciante-esta-obligada-a-llevar-contabilidad-sin-importar-el-regimen-del-iva-al-que-pertenezca","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/persona-natural-comerciante-esta-obligada-a-llevar-contabilidad-sin-importar-el-regimen-del-iva-al-que-pertenezca\/","title":{"rendered":"Persona natural comerciante est\u00e1 obligada a llevar contabilidad sin importar el r\u00e9gimen del IVA al que pertenezca."},"content":{"rendered":"<\/p>\n<p>La obligaci\u00f3n de llevar contabilidad para las personas naturales comerciantes&nbsp;no depende de si son o no responsables del r\u00e9gimen com\u00fan o&nbsp;simplificado del IVA, seg\u00fan lo manifest\u00f3 en reciente concepto el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica.   <\/p>\n<p>Destac\u00f3 la entidad que en virtud de las normas del C\u00f3digo de&nbsp; Comercio, si una persona natural desarrolla actividades mercantiles, se encuentra en la obligaci\u00f3n de llevar contabilidad de acuerdo a los marcos t\u00e9cnicos vigentes; la norma mercantil no supedita dicha obligaci\u00f3n al r\u00e9gimen del IVA al que pertenezca la persona natural.<\/p>\n<p>Precis\u00f3 la entidad que la normativa mercantil tambi\u00e9n establece la posibilidad que la persona no obligada a llevar contabilidad, decida llevarla de manera voluntaria para hacer valer su informaci\u00f3n comercial como medio de prueba.<\/p>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La obligaci\u00f3n de llevar contabilidad para las personas naturales comerciantes&nbsp;no depende de si son o no responsables del r\u00e9gimen com\u00fan o&nbsp;simplificado del IVA, seg\u00fan lo manifest\u00f3 en&#8230;<\/p>\n","protected":false},"featured_media":10999,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10998","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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