| dc.description.abstract | Resumen: Las NIIF es un tema de calidad contable, de transparencia de la información financiera,
que se usa como nuevo marco contable, y se adopta en Colombia para pasar de norma
local a norma internacional.
Es por ello que cada régimen ha venido teniendo transformaciones, una de ellas, es
para los pertenecientes al régimen simplificado de IVA, cuyas obligaciones se tipifican
en el artículo 499 del E.T. y que generan vacíos a la hora de contrastarlo con la opinión
que tiene el código de comercio con los obligados a llevar contabilidad y el mecanismo
de cómo llevarlo a cabo.
Hoy el contador público genera reflexión, acerca de su cliente, en tema ético y contable
no se puede evadir ni eludir el impuesto a las ventas, y se llega a una circunstancia “Lo
legal no siempre es ético, ni lo ético moral”. Por tal razón o se lleva una contabilidad
como lo establece el código de comercio, se reclasifica el contribuyente al régimen
correspondiente de acuerdo a sus características del giro ordinario de su negocio,
situación que aún los comerciantes no tienen clara, o simplemente los contribuyentes
que pertenecen al régimen simplificado están en un proceso de si y no llevar
contabilidad porque la DIAN no ha generado soluciones y esto de alguna manera le
permite al contribuyente la evasión y la elusión, sumado al grado de participación en
qué involuntariamente incursiona el Contador público a la hora de tener criterio y
aplicar los principios éticos y morales que exige su profesión.
Por tal razón es necesario corroborar información, buscando un acercamiento mediante
un instrumento que permita indagar en los comerciantes aspectos cualitativos respecto
a su situación fiscal actual y evaluar aspectos como el régimen al que pertenece y la
forma en que debe cumplir sus obligaciones, además, determinar la responsabilidad ética y moral del contador público establecidas en el artículo 37 de la ley 43 de 1990 y
demás normas concordantes.
Abstract: IFRS is an issue of quality accounting, transparency of financial information, which is
used as a new accounting framework, and is adopted in Colombia to become an
international standard.
That is why the whole system has been transformed, processed, processed, approved
and approved by the Court of Auditors, whose obligations are typified in Article 499 of
the E.T. And they generate gaps at the time of contrast with the opinion that has the
trade code with those forced to take the accounting and the mechanism of how to carry
out. Today the public accountant generates the reflection, about his client, in the static and
accounting subject you can not evade or avoid the sales tax, and you come to a
circumstance "Legal is not always ethical, not moral ethics" . For such reason or for the
reason that a code of commerce code is carried, the taxpayer is reclassified according
to his ordinary business characteristics of the business, the situation that even the
traders do not have clear, or simply the taxpayers that belong to Al Simplified regime
are in a process of yes and do not carry the accounting because the DIAN none has
generated solutions and the way in some way allows the taxpayer the evasion and the
circumvention, degree of participation in which involuntarily incursiona the public
accountant at the time of Have criteria and IFRS is an issue of quality accounting,
transparency of financial information, which is used as a new accounting framework,
and is adopted in Colombia to become an international standard. That is why the whole
system has been transformed, processed, processed, approved and approved by the
Court of Auditors, whose obligations are typified in Article 499 of the E.T. And they
generate gaps at the time of contrast with the opinion that has the trade code with those
forced to take the accounting and the mechanism of how to carry out.
Today the public accountant generates the reflection, about his client, in the static and accounting subject you can not evade or avoid the sales tax, and you come to a
circumstance "Legal is not always ethical, not moral ethics". For such reason or reason for which a code of commerce code is carried, the taxpayer is reclassified according to
his ordinary business characteristics of the business, the situation that even the traders
do not have clear, or simply the taxpayers that belong to Al Simplified Regime are in a
process of yes and do not carry the accounting because the DIAN none has generated
solutions and the way in some way allows the taxpayer the evasion and the
circumvention, degree of participation in which involuntarily incursiona the public
accountant at the time of Have Apply the ethical and moral principles required by their
profession.
For this reason it is necessary to corroborate information, seeking a rapprochement by
means of an instrument that allows to inquire in the quality traders in relation to their
real fiscal situation and to verify as the regime to which it belongs and the form in which
it must fulfill its obligations, The ethical and moral responsibility of the public accountant
established in article 37 of law 43 of 1990 and other concordant norms. | en_EN |
