{"id":1076,"date":"2019-10-03T16:39:36","date_gmt":"2019-10-03T16:39:36","guid":{"rendered":"https:\/\/magnadigital.co\/sfi\/?p=2468"},"modified":"2019-10-03T16:39:36","modified_gmt":"2019-10-03T16:39:36","slug":"esta-usted-obligado-a-llevar-contabilidad-desde-la-perspectiva-tributaria","status":"publish","type":"post","link":"https:\/\/sfai.co\/english\/esta-usted-obligado-a-llevar-contabilidad-desde-la-perspectiva-tributaria\/","title":{"rendered":"\u00bfEST\u00c1 USTED OBLIGADO A LLEVAR CONTABILIDAD DESDE LA PERSPECTIVA TRIBUTARIA?"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/sfai.co\/english\/wp-content\/uploads\/2019\/10\/A-00-Llevar-contabilidad-www.sfai_.co-www.magnadigital.co-consultoria-.jpg\" alt=\"\" class=\"wp-image-2470\"\/><\/figure><\/div>\n\n\n\n<p> Hist\u00f3ricamente la obligaci\u00f3n de llevar contabilidad ha surgido como un mecanismo para lograr la correcta liquidaci\u00f3n de los impuestos; sin embargo, la contabilidad ha servido como modelo para brindar informaci\u00f3n clara y fidedigna a terceros, a la administraci\u00f3n de impuestos y al mismo comerciante acerca de su situaci\u00f3n financiera y patrimonial. <\/p>\n\n\n\n<p>El C\u00f3digo de Comercio, en sus art\u00edculos 10\u00ba y 19, se\u00f1ala que todos los comerciantes (quienes realicen actos de comercio de forma habitual o profesional), sin importar si son personas naturales o jur\u00eddicas, y si son o no responsables del Impuesto sobre las Ventas, se encuentran obligados no solo a inscribirse en el registro mercantil, sino tambi\u00e9n a llevar contabilidad conforme a todas las normas contables que rijan en Colombia. <\/p>\n\n\n\n<p>Desde la perspectiva tributaria, son varios los aspectos a tener en cuenta para definir si est\u00e1 o no obligado a llevar contabilidad. <\/p>\n\n\n<div class=\"wp-block-pdfemb-pdf-embedder-viewer\"><a href=\"https:\/\/sfai.co\/english\/wp-content\/uploads\/2019\/10\/Art133-llevar-contabilidadV2.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"top\" data-toolbar-fixed=\"on\">Art133-llevar-contabilidadV2<\/a><\/div>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hist\u00f3ricamente la obligaci\u00f3n de llevar contabilidad ha surgido<br \/>\ncomo un mecanismo para lograr la correcta liquidaci\u00f3n de los<br \/>\nimpuestos; sin embargo, la contabilidad ha servido como modelo<br \/>\npara brindar informaci\u00f3n clara y fidedigna a terceros, a la<br \/>\nadministraci\u00f3n de impuestos y al mismo comerciante acerca de su<br \/>\nsituaci\u00f3n financiera y patrimonial.<br \/>\nEl C\u00f3digo de Comercio, en sus art\u00edculos 10\u00ba y 19, se\u00f1ala que todos<br \/>\nlos comerciantes (quienes realicen actos de comercio de forma<br \/>\nhabitual o profesional), sin importar si son personas naturales o<br \/>\njur\u00eddicas, y si son o no responsables del Impuesto sobre las Ventas,<br \/>\nse encuentran obligados no solo a inscribirse en el registro<br \/>\nmercantil, sino tambi\u00e9n a llevar contabilidad conforme a todas las<br \/>\nnormas contables que rijan en Colombia.<br \/>\nDesde la perspectiva tributaria, son varios los aspectos a tener en<br \/>\ncuenta para definir si est\u00e1 o no obligado a llevar contabilidad.<\/p>\n","protected":false},"author":1,"featured_media":1077,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[41,70],"class_list":["post-1076","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-contabilidad","tag-obligacion"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.9 - aioseo.com -->\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"SFAI Consulting\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/sfai.co\/english\/esta-usted-obligado-a-llevar-contabilidad-desde-la-perspectiva-tributaria\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 4.9.9\" \/>\n\t\t<meta property=\"og:locale\" content=\"es_ES\" \/>\n\t\t<meta property=\"og:site_name\" content=\"SFAI | Sitio Web de SFAI Colombia\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"\u00bfEST\u00c1 USTED OBLIGADO A LLEVAR CONTABILIDAD DESDE LA PERSPECTIVA TRIBUTARIA? 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| SFAI","og:url":"https:\/\/sfai.co\/english\/esta-usted-obligado-a-llevar-contabilidad-desde-la-perspectiva-tributaria\/","article:published_time":"2019-10-03T16:39:36+00:00","article:modified_time":"2019-10-03T16:39:36+00:00","twitter:card":"summary","twitter:title":"\u00bfEST\u00c1 USTED OBLIGADO A LLEVAR CONTABILIDAD DESDE LA PERSPECTIVA TRIBUTARIA? | SFAI"},"aioseo_meta_data":{"post_id":"1076","title":null,"description":null,"keywords":null,"keyphrases":null,"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":null,"og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"Article","isEnabled":true},"graphs":[]},"schema_type":null,"schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":null,"robots_max_videopreview":null,"robots_max_imagepreview":"large","priority":null,"frequency":null,"location":null,"local_seo":null,"breadcrumb_settings":null,"limit_modified_date":false,"ai":null,"created":"2020-12-21 09:09:44","updated":"2026-05-06 23:44:18","seo_analyzer_scan_date":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/sfai.co\/english\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/sfai.co\/english\/category\/uncategorized\/\" title=\"Uncategorized\">Uncategorized<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t\u00bfEST\u00c1 USTED OBLIGADO A LLEVAR CONTABILIDAD DESDE LA PERSPECTIVA TRIBUTARIA?\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/sfai.co\/english"},{"label":"Uncategorized","link":"https:\/\/sfai.co\/english\/category\/uncategorized\/"},{"label":"\u00bfEST\u00c1 USTED OBLIGADO A LLEVAR CONTABILIDAD DESDE LA PERSPECTIVA TRIBUTARIA?","link":"https:\/\/sfai.co\/english\/esta-usted-obligado-a-llevar-contabilidad-desde-la-perspectiva-tributaria\/"}],"_links":{"self":[{"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/posts\/1076","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/comments?post=1076"}],"version-history":[{"count":0,"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/posts\/1076\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/media\/1077"}],"wp:attachment":[{"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/media?parent=1076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/categories?post=1076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sfai.co\/english\/wp-json\/wp\/v2\/tags?post=1076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}