{"id":9954,"date":"2020-12-09T11:58:07","date_gmt":"2020-12-09T10:58:07","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/conservacion-del-comprobante-diario\/"},"modified":"2020-12-09T11:58:07","modified_gmt":"2020-12-09T10:58:07","slug":"conservacion-del-comprobante-diario","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/conservacion-del-comprobante-diario\/","title":{"rendered":"Conservaci\u00f3n del comprobante diario"},"content":{"rendered":"<p>El Consejo de Estado \u2013 Secci\u00f3n Cuarta, mediante sentencia de fecha 05 de noviembre de 2020, declar\u00f3 la legalidad condicionada de la expresi\u00f3n \u201cimprimir al final del d\u00eda, el comprobante informe diario, por cada servidor\u201d, contenida en el numeral segundo del art\u00edculo 14 de la Resoluci\u00f3n 000055 del 2016, que regula los sistemas t\u00e9cnicos de control a las ventas a trav\u00e9s de m\u00e1quinas registradoras POS y factura por computador.<\/p>\n<p>As\u00ed, aclar\u00f3 la contradicci\u00f3n entre la disposici\u00f3n citada y el art\u00edculo 28 de la Ley 962 del 2005, que establece la posibilidad legal de conservar tales documentos por \u201ccualquier medio t\u00e9cnico, magn\u00e9tico o electr\u00f3nico que garantice su reproducci\u00f3n exacta\u201d.<\/p>\n<p>En ese sentido, indic\u00f3 que el comprobante informe diario se puede generar y conservar, al final del d\u00eda, por cada servidor, en papel impreso o en cualquier medio t\u00e9cnico, magn\u00e9tico o electr\u00f3nico que garantice su reproducci\u00f3n exacta y exhibici\u00f3n cuando la Administraci\u00f3n tributaria lo exija.<\/p>\n<p>Con la anterior decisi\u00f3n, busca esta corporaci\u00f3n armonizar la norma con lo instituido en el art\u00edculo 56 del C\u00f3digo de Comercio, en el que se faculta la conservaci\u00f3n de los libros de comercio \u201cen archivos electr\u00f3nicos, que garanticen en forma ordenada la inalterabilidad, la integridad y seguridad de la informaci\u00f3n, as\u00ed como su conservaci\u00f3n\u201d.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite>Sentencia 11001032700020190000800 (24414) del 5 de Noviembre de 2020 &#8211; Consejo de Estado -Secci\u00f3n Cuarta.<\/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 de Estado \u2013 Secci\u00f3n Cuarta, mediante sentencia de fecha 05 de noviembre de 2020, declar\u00f3 la legalidad condicionada de la expresi\u00f3n \u201cimprimir al final del d\u00eda, el comprobante [&hellip;]<\/p>\n","protected":false},"featured_media":9955,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9954","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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