{"id":9307,"date":"2021-05-27T09:46:12","date_gmt":"2021-05-27T07:46:12","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/presentacion-de-declaracion-por-parte-del-contador-publico\/"},"modified":"2021-05-27T09:46:12","modified_gmt":"2021-05-27T07:46:12","slug":"presentacion-de-declaracion-por-parte-del-contador-publico","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/presentacion-de-declaracion-por-parte-del-contador-publico\/","title":{"rendered":"Presentaci\u00f3n de declaraci\u00f3n por parte del Contador P\u00fablico"},"content":{"rendered":"<p>El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica se pronunci\u00f3 sobre una consulta relativa a la responsabilidad del contador p\u00fablico en cuanto a hacer caso omiso en referencia a las sanciones e intereses de mora. Sobre ello el CTCP ha dicho que la relaci\u00f3n contractual entre el Contador P\u00fablico y los usuarios de sus servicios estar\u00e1 regida por la ley 43 de 1990, en especial a los art\u00edculo 45 y 46.<\/p>\n<p>Al respecto, resulta importante que las relaciones profesionales entre el contador y quien recibe sus servicios en el contrato o en la carta que formaliza la prestaci\u00f3n de los servicios, cuenten con una redacci\u00f3n clara de las obligaciones y responsabilidades de cada una de las partes. En este sentido, se debe mencionar que el responsable de la presentaci\u00f3n de las declaraciones tributarias es la administraci\u00f3n de la entidad; mas aun, la responsabilidad por el cumplimiento de las obligaciones fiscales recae en el contribuyente o representante legal directo y no en el contador o revisor fiscal.<\/p>\n<p>Lo anterior no significa que los contadores p\u00fablicos no asuman responsabilidades frente a sus actuaciones, para ello se tendr\u00e1n en cuenta los compromisos asumidos contractualmente y los contenidos en la ley.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.ctcp.gov.co\/conceptos\/2021\">Concepto CTCP 2021-0166<\/a><\/cite><\/p><\/blockquote>\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>El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica se pronunci\u00f3 sobre una consulta relativa a la responsabilidad del contador p\u00fablico en cuanto a hacer caso omiso en referencia a las sanciones [&hellip;]<\/p>\n","protected":false},"featured_media":9308,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9307","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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