{"id":11304,"date":"2017-05-26T13:39:43","date_gmt":"2017-05-26T11:39:43","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/bogota-modifica-regimen-sancionatorio-y-procedimental-en-materia-tributaria-2\/"},"modified":"2017-05-26T13:39:43","modified_gmt":"2017-05-26T11:39:43","slug":"bogota-modifica-regimen-sancionatorio-y-procedimental-en-materia-tributaria-2","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/bogota-modifica-regimen-sancionatorio-y-procedimental-en-materia-tributaria-2\/","title":{"rendered":"Bogot\u00e1 modifica r\u00e9gimen sancionatorio y procedimental en materia tributaria"},"content":{"rendered":"<p>Por medio del Acuerdo 671 del 18 de mayo de 2017, se adoptan modificaciones al r\u00e9gimen sancionatorio y procedimental en materia tributaria:   <\/p>\n<ul>\n<li>En materia sancionatoria adopta lo establecido en la Ley 1819 de 2016 (reforma tributaria), al se\u00f1alar que la sanci\u00f3n que deba liquidar el contribuyente podr\u00e1 reducirse al 50% o 75% siempre que dentro de los 2 a\u00f1os anteriores o en el a\u00f1o anterior, respectivamente, a la fecha de la comisi\u00f3n de la conducta sancionable, no haya cometido la misma infracci\u00f3n y que la administraci\u00f3n tributaria no haya iniciado su fiscalizaci\u00f3n.   <\/li>\n<li>Cuando la sanci\u00f3n sea determinada por la administraci\u00f3n tributaria, tambi\u00e9n podr\u00e1 reducirse al 50% o 75%. En estos casos, 4 y 2 a\u00f1os, respectivamente, ser\u00e1 el t\u00e9rmino para verificar que el contribuyente no ha cometido una conducta similar.   <\/li>\n<li>Para aceptar la reducci\u00f3n de la sanci\u00f3n ser\u00e1 suficiente el recibo de pago; no ser\u00e1 necesario pronunciamiento alguno de la administraci\u00f3n sobre su procedencia. Se expedir\u00e1 acto administrativo cuando no se cumplan los requisitos para la reducci\u00f3n, el cual ser\u00e1 susceptible de los recursos procedentes.   <\/li>\n<li>La sanci\u00f3n por inexactitud se reduce al 100% de la diferencia entre el saldo a pagar determinado en la liquidaci\u00f3n oficial y el liquidado por el contribuyente.   <\/li>\n<li>Tambi\u00e9n modific\u00f3 la sanci\u00f3n por no enviar informaci\u00f3n.&nbsp;<\/li>\n<li>&nbsp;Para notificar requerimiento especial, tendr\u00e1 la administraci\u00f3n tributaria 2 a\u00f1os, contados a partir de: (i) vencimiento del plazo para declarar (ii) presentaci\u00f3n extempor\u00e1nea; (iii) presentaci\u00f3n de solicitud de devoluci\u00f3n del saldo a favor.<\/li>\n<\/ul>\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>Por medio del Acuerdo 671 del 18 de mayo de 2017, se adoptan modificaciones al r\u00e9gimen sancionatorio y procedimental en materia tributaria.<\/p>\n","protected":false},"featured_media":11305,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11304","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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