{"id":8461,"date":"2025-05-30T22:29:24","date_gmt":"2025-05-30T22:29:24","guid":{"rendered":"https:\/\/uhy-co.com\/?p=8461"},"modified":"2025-11-07T14:57:09","modified_gmt":"2025-11-07T14:57:09","slug":"declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas","status":"publish","type":"post","link":"https:\/\/uhy-co.com\/en\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/","title":{"rendered":"Declaraciones tributarias no v\u00e1lidasVS entendidas como no presentadas"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"8461\" class=\"elementor elementor-8461\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4c7846fd e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"4c7846fd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-711dfe2 elementor-widget elementor-widget-text-editor\" data-id=\"711dfe2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dentro de las labores catalogadas como actividades de cumplimiento tributario, est\u00e1 la de presentar<br \/>declaraciones tributarias, cuyo objetivo debe ser el de realizar la presentaci\u00f3n y pago de manera oportuna y<br \/>que la declaraci\u00f3n hubiere sido correctamente realizada en manera tal que su validez como documento no sea<br \/>objeto de reproche posterior.<\/p><p>En este orden de ideas, recordemos que la declaraci\u00f3n tributaria para quien cumple el deber de presentaci\u00f3n, es la manifestaci\u00f3n del valor del o de los tributos a su cargo (monto del pasivo), es documento soporte de cumplimiento, y es insumo para el reconocimiento contable respectivo; por su parte, para la autoridad tributaria es t\u00edtulo ejecutivo de cobro en caso que fuere necesario requerir su pago por v\u00eda persuasiva y\/o judicial, y es tambi\u00e9n un documento que puede controvertir por medio del proceso de fiscalizaci\u00f3n siempre que el mismo sea realizado antes que transcurra el t\u00e9rmino de firmeza.\u00a0<\/p><p>El prop\u00f3sito es que todo est\u00e9 acorde cuando se cumple el deber de declarar, sin embargo, dicha actividad no est\u00e1 exenta de errores. En esta oportunidad mencionaremos situaciones irregulares que pueden ocurrir trayendo como consecuencia, que la declaraci\u00f3n remitida a la administraci\u00f3n tributaria pueda entenderse como no v\u00e1lida o no presentada, con implicaciones y alcance diversos, que pretendemos abordar en el cuadro adjunto:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65f3ac4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"65f3ac4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6be675a e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"6be675a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50bd21c elementor-widget elementor-widget-text-editor\" data-id=\"50bd21c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p><p><strong>CHANGE REQUIRES TRUST<\/strong><\/p><p>The key to successful change is trust, the key to trust is communication, and the key to effective communication is clarity of purpose.\u00a0<\/p><ul><li><strong>Articulate your goal<\/strong><\/li><\/ul><p>Change is disruptive. It will impact the working lives of your employees, and just the prospect of change can lead to confusion and anxiety. To counter that, explain in detail and well ahead of time what the purpose of the change is, and what it will mean for the business. Then dig deeper \u2013 articulate the benefits of the change at the department, team and individual level. Help colleagues to understand the benefits of a successful change and the positive impacts on them.<\/p><ul><li><strong>Stress the importance of collective action<\/strong><\/li><\/ul><p>When change projects fail, it is often because employees do not have any immediate input into the change process. By contrast, when staff take ownership of change they are more likely to commit to its success. Stress the need for collective action, involve all relevant employees at the planning stage and then for the entirety of the change process, and give key members of staff specific roles and responsibilities.<\/p><ul><li><strong>Invite debate<\/strong><\/li><\/ul><p>Not everyone will agree with what you want to do or how you intend to do it. You need to take these opinions on board. Discussion and debate is healthy, and may actually lead to a better project. Outside consultants can be helpful, but employees who have insider knowledge on specific obstacles to change in your organisation \u2013 and ideas on how to do things more effectively \u2013 are invaluable. Create project-specific communication channels and give your teams the opportunity to critique, debate and smooth the path to change.<\/p><ul><li><strong>Keep talking<\/strong><\/li><\/ul><p>One mistake organisations often make is to offer opportunities for discussion and feedback at the start of a change management process, but not thereafter. By keeping the channels of communication open you are more likely to get early notice of upcoming roadblocks or growing staff frustration. People who have experienced the first phase of a large project will be in a better position to suggest ways of making the following phases flow more easily.<\/p><ul><li><strong>Slice large projects into smaller chunks<\/strong><\/li><\/ul><p>Working towards a distant goal can be demoralising \u2013 so split projects into sections and bring goals forward. Large change projects may naturally divide into multiple phases with distinct milestones. Even if they don\u2019t, create milestones with interim goals to your overall objective and celebrate the successful completion of each phase. When a milestone is reached, recognise the achievements of those who contributed.<\/p><ul><li><strong>Accept setbacks<\/strong><\/li><\/ul><p>Inevitably, there will be challenges. When activities do not go to plan, accept it, learn from it and move on. Trying to hide challenges will only frustrate employees who are working valiantly to overcome them. Be transparent and open to fresh suggestions, whether a project is going smoothly or not.<\/p><ul><li><strong>Be sensitive to changes in culture<\/strong><\/li><\/ul><p>Change can have a significant impact on the culture of an organisation and individual teams. It can make people uncomfortable and less responsive to the challenges ahead. Be aware and be ready to listen and respond if you detect a rise in tension or if an employee raises an issue that requires focused, positive action.<\/p><p>Change is a reality for businesses of all sizes, and how effective organisations are at managing it can make the difference between survival or decline. At UHY we try to embrace change in an open positive way, which means we can always be receptive to new methods of working \u2013 an approach that has served our member firms and their clients well.<\/p><p><strong>STRONG, FOCUSED LEADERSHIP<\/strong><\/p><p>None of this will happen without strong, focused leadership. It is up to your leadership team to create a culture of change that prioritises collaboration on the path to a common goal. Positive change is essential as firms evolve to meet new challenges and grasp new opportunities, so learning to manage change effectively is the key to future-proofing your business.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-612c8e1 elementor-widget elementor-widget-heading\" data-id=\"612c8e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Autor<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20f439b elementor-widget elementor-widget-image\" data-id=\"20f439b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/uhy-co.com\/wp-content\/uploads\/elementor\/thumbs\/Foto-CEO-UHY-r4nph45ncf86faz6o7cu2366usd2ffprbilsip60k8.jpg\" title=\"Foto CEO UHY\" alt=\"Foto CEO UHY\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcb6514 elementor-widget elementor-widget-heading\" data-id=\"dcb6514\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Rhys Madoc\n - Chief Executive\n Officer<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f3b581 elementor-widget elementor-widget-heading\" data-id=\"7f3b581\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">UHY International<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Dentro de las labores catalogadas como actividades de cumplimiento tributario, est\u00e1 la de presentardeclaraciones tributarias, cuyo objetivo debe ser el de realizar la presentaci\u00f3n y pago de manera oportuna yque la declaraci\u00f3n hubiere sido correctamente realizada en manera tal que su validez como documento no seaobjeto de reproche posterior. En este orden de ideas, recordemos que la declaraci\u00f3n tributaria para quien cumple el deber de presentaci\u00f3n, es la manifestaci\u00f3n del valor del o de los tributos a su cargo (monto del pasivo), es documento soporte de cumplimiento, y es insumo para el reconocimiento contable respectivo; por su parte, para la autoridad tributaria es t\u00edtulo ejecutivo de cobro en caso que fuere necesario requerir su pago por v\u00eda persuasiva y\/o judicial, y es tambi\u00e9n un documento que puede controvertir por medio del proceso de fiscalizaci\u00f3n siempre que el mismo sea realizado antes que transcurra el t\u00e9rmino de firmeza.\u00a0 El prop\u00f3sito es que todo est\u00e9 acorde cuando se cumple el deber de declarar, sin embargo, dicha actividad no est\u00e1 exenta de errores. En esta oportunidad mencionaremos situaciones irregulares que pueden ocurrir trayendo como consecuencia, que la declaraci\u00f3n remitida a la administraci\u00f3n tributaria pueda entenderse como no v\u00e1lida o no presentada, con implicaciones y alcance diversos, que pretendemos abordar en el cuadro adjunto: \u00a0 CHANGE REQUIRES TRUST The key to successful change is trust, the key to trust is communication, and the key to effective communication is clarity of purpose.\u00a0 Articulate your goal Change is disruptive. It will impact the working lives of your employees, and just the prospect of change can lead to confusion and anxiety. To counter that, explain in detail and well ahead of time what the purpose of the change is, and what it will mean for the business. Then dig deeper \u2013 articulate the benefits of the change at the department, team and individual level. Help colleagues to understand the benefits of a successful change and the positive impacts on them. Stress the importance of collective action When change projects fail, it is often because employees do not have any immediate input into the change process. By contrast, when staff take ownership of change they are more likely to commit to its success. Stress the need for collective action, involve all relevant employees at the planning stage and then for the entirety of the change process, and give key members of staff specific roles and responsibilities. Invite debate Not everyone will agree with what you want to do or how you intend to do it. You need to take these opinions on board. Discussion and debate is healthy, and may actually lead to a better project. Outside consultants can be helpful, but employees who have insider knowledge on specific obstacles to change in your organisation \u2013 and ideas on how to do things more effectively \u2013 are invaluable. Create project-specific communication channels and give your teams the opportunity to critique, debate and smooth the path to change. Keep talking One mistake organisations often make is to offer opportunities for discussion and feedback at the start of a change management process, but not thereafter. By keeping the channels of communication open you are more likely to get early notice of upcoming roadblocks or growing staff frustration. People who have experienced the first phase of a large project will be in a better position to suggest ways of making the following phases flow more easily. Slice large projects into smaller chunks Working towards a distant goal can be demoralising \u2013 so split projects into sections and bring goals forward. Large change projects may naturally divide into multiple phases with distinct milestones. Even if they don\u2019t, create milestones with interim goals to your overall objective and celebrate the successful completion of each phase. When a milestone is reached, recognise the achievements of those who contributed. Accept setbacks Inevitably, there will be challenges. When activities do not go to plan, accept it, learn from it and move on. Trying to hide challenges will only frustrate employees who are working valiantly to overcome them. Be transparent and open to fresh suggestions, whether a project is going smoothly or not. Be sensitive to changes in culture Change can have a significant impact on the culture of an organisation and individual teams. It can make people uncomfortable and less responsive to the challenges ahead. Be aware and be ready to listen and respond if you detect a rise in tension or if an employee raises an issue that requires focused, positive action. Change is a reality for businesses of all sizes, and how effective organisations are at managing it can make the difference between survival or decline. At UHY we try to embrace change in an open positive way, which means we can always be receptive to new methods of working \u2013 an approach that has served our member firms and their clients well. STRONG, FOCUSED LEADERSHIP None of this will happen without strong, focused leadership. It is up to your leadership team to create a culture of change that prioritises collaboration on the path to a common goal. Positive change is essential as firms evolve to meet new challenges and grasp new opportunities, so learning to manage change effectively is the key to future-proofing your business.\u00a0 Autor Rhys Madoc &#8211; Chief Executive Officer UHY International<\/p>","protected":false},"author":1,"featured_media":9426,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[88],"tags":[],"class_list":["post-8461","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Declaraciones tributarias no v\u00e1lidasVS entendidas como no presentadas - uhy-co.com<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/uhy-co.com\/en\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Declaraciones tributarias no v\u00e1lidasVS entendidas como no presentadas - uhy-co.com\" \/>\n<meta property=\"og:description\" content=\"Dentro de las labores catalogadas como actividades de cumplimiento tributario, est\u00e1 la de presentardeclaraciones tributarias, cuyo objetivo debe ser el de realizar la presentaci\u00f3n y pago de manera oportuna yque la declaraci\u00f3n hubiere sido correctamente realizada en manera tal que su validez como documento no seaobjeto de reproche posterior. En este orden de ideas, recordemos que la declaraci\u00f3n tributaria para quien cumple el deber de presentaci\u00f3n, es la manifestaci\u00f3n del valor del o de los tributos a su cargo (monto del pasivo), es documento soporte de cumplimiento, y es insumo para el reconocimiento contable respectivo; por su parte, para la autoridad tributaria es t\u00edtulo ejecutivo de cobro en caso que fuere necesario requerir su pago por v\u00eda persuasiva y\/o judicial, y es tambi\u00e9n un documento que puede controvertir por medio del proceso de fiscalizaci\u00f3n siempre que el mismo sea realizado antes que transcurra el t\u00e9rmino de firmeza.\u00a0 El prop\u00f3sito es que todo est\u00e9 acorde cuando se cumple el deber de declarar, sin embargo, dicha actividad no est\u00e1 exenta de errores. En esta oportunidad mencionaremos situaciones irregulares que pueden ocurrir trayendo como consecuencia, que la declaraci\u00f3n remitida a la administraci\u00f3n tributaria pueda entenderse como no v\u00e1lida o no presentada, con implicaciones y alcance diversos, que pretendemos abordar en el cuadro adjunto: \u00a0 CHANGE REQUIRES TRUST The key to successful change is trust, the key to trust is communication, and the key to effective communication is clarity of purpose.\u00a0 Articulate your goal Change is disruptive. It will impact the working lives of your employees, and just the prospect of change can lead to confusion and anxiety. To counter that, explain in detail and well ahead of time what the purpose of the change is, and what it will mean for the business. Then dig deeper \u2013 articulate the benefits of the change at the department, team and individual level. Help colleagues to understand the benefits of a successful change and the positive impacts on them. Stress the importance of collective action When change projects fail, it is often because employees do not have any immediate input into the change process. By contrast, when staff take ownership of change they are more likely to commit to its success. Stress the need for collective action, involve all relevant employees at the planning stage and then for the entirety of the change process, and give key members of staff specific roles and responsibilities. Invite debate Not everyone will agree with what you want to do or how you intend to do it. You need to take these opinions on board. Discussion and debate is healthy, and may actually lead to a better project. Outside consultants can be helpful, but employees who have insider knowledge on specific obstacles to change in your organisation \u2013 and ideas on how to do things more effectively \u2013 are invaluable. Create project-specific communication channels and give your teams the opportunity to critique, debate and smooth the path to change. Keep talking One mistake organisations often make is to offer opportunities for discussion and feedback at the start of a change management process, but not thereafter. By keeping the channels of communication open you are more likely to get early notice of upcoming roadblocks or growing staff frustration. People who have experienced the first phase of a large project will be in a better position to suggest ways of making the following phases flow more easily. Slice large projects into smaller chunks Working towards a distant goal can be demoralising \u2013 so split projects into sections and bring goals forward. Large change projects may naturally divide into multiple phases with distinct milestones. Even if they don\u2019t, create milestones with interim goals to your overall objective and celebrate the successful completion of each phase. When a milestone is reached, recognise the achievements of those who contributed. Accept setbacks Inevitably, there will be challenges. When activities do not go to plan, accept it, learn from it and move on. Trying to hide challenges will only frustrate employees who are working valiantly to overcome them. Be transparent and open to fresh suggestions, whether a project is going smoothly or not. Be sensitive to changes in culture Change can have a significant impact on the culture of an organisation and individual teams. It can make people uncomfortable and less responsive to the challenges ahead. Be aware and be ready to listen and respond if you detect a rise in tension or if an employee raises an issue that requires focused, positive action. Change is a reality for businesses of all sizes, and how effective organisations are at managing it can make the difference between survival or decline. At UHY we try to embrace change in an open positive way, which means we can always be receptive to new methods of working \u2013 an approach that has served our member firms and their clients well. STRONG, FOCUSED LEADERSHIP None of this will happen without strong, focused leadership. It is up to your leadership team to create a culture of change that prioritises collaboration on the path to a common goal. Positive change is essential as firms evolve to meet new challenges and grasp new opportunities, so learning to manage change effectively is the key to future-proofing your business.\u00a0 Autor Rhys Madoc &#8211; Chief Executive Officer UHY International\" \/>\n<meta property=\"og:url\" content=\"https:\/\/uhy-co.com\/en\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/\" \/>\n<meta property=\"og:site_name\" content=\"uhy-co.com\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-30T22:29:24+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-07T14:57:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/uhy-co.com\/wp-content\/uploads\/2025\/05\/UHY-Blog-web-vertical.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2000\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"carlitos.reales1@gmail.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"carlitos.reales1@gmail.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/uhy-co.com\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/uhy-co.com\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/\"},\"author\":{\"name\":\"carlitos.reales1@gmail.com\",\"@id\":\"https:\/\/uhy-co.com\/#\/schema\/person\/36a3f9e96ef5beff2e99fac68a9e38b5\"},\"headline\":\"Declaraciones tributarias no v\u00e1lidasVS entendidas como no presentadas\",\"datePublished\":\"2025-05-30T22:29:24+00:00\",\"dateModified\":\"2025-11-07T14:57:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/uhy-co.com\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/\"},\"wordCount\":900,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/uhy-co.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/uhy-co.com\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/uhy-co.com\/wp-content\/uploads\/2025\/05\/UHY-Blog-web-vertical.jpg\",\"articleSection\":[\"Impuestos\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/uhy-co.com\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/uhy-co.com\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/\",\"url\":\"https:\/\/uhy-co.com\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/\",\"name\":\"Declaraciones tributarias no v\u00e1lidasVS entendidas como no presentadas - 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uhy-co.com","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/uhy-co.com\/en\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/","og_locale":"en_US","og_type":"article","og_title":"Declaraciones tributarias no v\u00e1lidasVS entendidas como no presentadas - uhy-co.com","og_description":"Dentro de las labores catalogadas como actividades de cumplimiento tributario, est\u00e1 la de presentardeclaraciones tributarias, cuyo objetivo debe ser el de realizar la presentaci\u00f3n y pago de manera oportuna yque la declaraci\u00f3n hubiere sido correctamente realizada en manera tal que su validez como documento no seaobjeto de reproche posterior. En este orden de ideas, recordemos que la declaraci\u00f3n tributaria para quien cumple el deber de presentaci\u00f3n, es la manifestaci\u00f3n del valor del o de los tributos a su cargo (monto del pasivo), es documento soporte de cumplimiento, y es insumo para el reconocimiento contable respectivo; por su parte, para la autoridad tributaria es t\u00edtulo ejecutivo de cobro en caso que fuere necesario requerir su pago por v\u00eda persuasiva y\/o judicial, y es tambi\u00e9n un documento que puede controvertir por medio del proceso de fiscalizaci\u00f3n siempre que el mismo sea realizado antes que transcurra el t\u00e9rmino de firmeza.\u00a0 El prop\u00f3sito es que todo est\u00e9 acorde cuando se cumple el deber de declarar, sin embargo, dicha actividad no est\u00e1 exenta de errores. En esta oportunidad mencionaremos situaciones irregulares que pueden ocurrir trayendo como consecuencia, que la declaraci\u00f3n remitida a la administraci\u00f3n tributaria pueda entenderse como no v\u00e1lida o no presentada, con implicaciones y alcance diversos, que pretendemos abordar en el cuadro adjunto: \u00a0 CHANGE REQUIRES TRUST The key to successful change is trust, the key to trust is communication, and the key to effective communication is clarity of purpose.\u00a0 Articulate your goal Change is disruptive. It will impact the working lives of your employees, and just the prospect of change can lead to confusion and anxiety. To counter that, explain in detail and well ahead of time what the purpose of the change is, and what it will mean for the business. Then dig deeper \u2013 articulate the benefits of the change at the department, team and individual level. Help colleagues to understand the benefits of a successful change and the positive impacts on them. Stress the importance of collective action When change projects fail, it is often because employees do not have any immediate input into the change process. By contrast, when staff take ownership of change they are more likely to commit to its success. Stress the need for collective action, involve all relevant employees at the planning stage and then for the entirety of the change process, and give key members of staff specific roles and responsibilities. Invite debate Not everyone will agree with what you want to do or how you intend to do it. You need to take these opinions on board. Discussion and debate is healthy, and may actually lead to a better project. Outside consultants can be helpful, but employees who have insider knowledge on specific obstacles to change in your organisation \u2013 and ideas on how to do things more effectively \u2013 are invaluable. Create project-specific communication channels and give your teams the opportunity to critique, debate and smooth the path to change. Keep talking One mistake organisations often make is to offer opportunities for discussion and feedback at the start of a change management process, but not thereafter. By keeping the channels of communication open you are more likely to get early notice of upcoming roadblocks or growing staff frustration. People who have experienced the first phase of a large project will be in a better position to suggest ways of making the following phases flow more easily. Slice large projects into smaller chunks Working towards a distant goal can be demoralising \u2013 so split projects into sections and bring goals forward. Large change projects may naturally divide into multiple phases with distinct milestones. Even if they don\u2019t, create milestones with interim goals to your overall objective and celebrate the successful completion of each phase. When a milestone is reached, recognise the achievements of those who contributed. Accept setbacks Inevitably, there will be challenges. When activities do not go to plan, accept it, learn from it and move on. Trying to hide challenges will only frustrate employees who are working valiantly to overcome them. Be transparent and open to fresh suggestions, whether a project is going smoothly or not. Be sensitive to changes in culture Change can have a significant impact on the culture of an organisation and individual teams. It can make people uncomfortable and less responsive to the challenges ahead. Be aware and be ready to listen and respond if you detect a rise in tension or if an employee raises an issue that requires focused, positive action. Change is a reality for businesses of all sizes, and how effective organisations are at managing it can make the difference between survival or decline. 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Positive change is essential as firms evolve to meet new challenges and grasp new opportunities, so learning to manage change effectively is the key to future-proofing your business.\u00a0 Autor Rhys Madoc &#8211; Chief Executive Officer UHY International","og_url":"https:\/\/uhy-co.com\/en\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/","og_site_name":"uhy-co.com","article_published_time":"2025-05-30T22:29:24+00:00","article_modified_time":"2025-11-07T14:57:09+00:00","og_image":[{"width":2000,"height":800,"url":"https:\/\/uhy-co.com\/wp-content\/uploads\/2025\/05\/UHY-Blog-web-vertical.jpg","type":"image\/jpeg"}],"author":"carlitos.reales1@gmail.com","twitter_card":"summary_large_image","twitter_misc":{"Written by":"carlitos.reales1@gmail.com","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/uhy-co.com\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/#article","isPartOf":{"@id":"https:\/\/uhy-co.com\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/"},"author":{"name":"carlitos.reales1@gmail.com","@id":"https:\/\/uhy-co.com\/#\/schema\/person\/36a3f9e96ef5beff2e99fac68a9e38b5"},"headline":"Declaraciones tributarias no v\u00e1lidasVS entendidas como no presentadas","datePublished":"2025-05-30T22:29:24+00:00","dateModified":"2025-11-07T14:57:09+00:00","mainEntityOfPage":{"@id":"https:\/\/uhy-co.com\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/"},"wordCount":900,"commentCount":0,"publisher":{"@id":"https:\/\/uhy-co.com\/#organization"},"image":{"@id":"https:\/\/uhy-co.com\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/#primaryimage"},"thumbnailUrl":"https:\/\/uhy-co.com\/wp-content\/uploads\/2025\/05\/UHY-Blog-web-vertical.jpg","articleSection":["Impuestos"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/uhy-co.com\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/uhy-co.com\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/","url":"https:\/\/uhy-co.com\/declaraciones-tributarias-no-validasvs-entendidas-como-no-presentadas\/","name":"Declaraciones tributarias no v\u00e1lidasVS entendidas como no presentadas - 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