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PDF Exoneraciones Tributarias Grupo 3 - Compress
PDF Exoneraciones Tributarias Grupo 3 - Compress
GTBEG_ALMBEG\
Z_MOWZA_MA\
Ngkmsnalmüe
gfprgsarman y
trmoutarma
WEM
EMS
SG_\MJAJ EA
EALMB
MBE
EAN \A
\AEZMAKB AE
AEZWEGP JG
JG FA
FA]BNB G\LWGNA X_
X_BCG\MBEAN JG
JG ME
MEKGEM
EMGG_ÆA MEJ
MEJW
W\Z_MAN
WEMSG_\MJAJ EALMBEAN
„\AEZMAKB AEZÐEGP JG FA]BNB‖
WEM
EMS
SG_\MJAJ EA
EALMB
MBE
EAN \A
\AEZMAKB AE
AEZWEGP JG
JG FA
FA]BNB G\LWGNA X_
X_BCG\MBEAN JG
JG ME
MEKGEM
EMGG_ÆA MEJ
MEJW
W\Z_MAN
MEZ_BJWLLMÜE
Gn prgsgetg traoa`b lbetmgeg na rglbpmnalmüe jg mecbrfalmüe g mevgstmkalmüe algrla jg nas
gxbegralmbegs trmoutarmas, gstas mfpnmlae uea rgjullmüe jg bonmkalmbegs trmoutarmas para
Xbr nb qug ge gn prgsgetg traoa`b vgrgfbs nb qug sbe nbs ogegcmlmbs trmoutarmbs, jargfbs
a lb
lbebl
eblgr
gr nas ebr
ebrfa
fass qug gs
gstao
taongl
nglge
ge nas gxbegr
gxbegral
almbe
mbegs
gs trm
trmout
outarm
armas
as,, nas vge
vgeta`
ta`as
as y
jgsvgeta`as qug kgegrae gstas a na sblmgjaj, nas kraejgs gfprgsas qug sbe ogegcmlmajas
lbe nas gxbegralmbegs trmoutarmas y pbr ðntmfb gstujmargfbs gn lasb jg ANMLB_X \.A.
] \WO\MJMA_MA\.
WEM
EMS
SG_\MJAJ EA
EALMB
MBE
EAN \A
\AEZMAKB AE
AEZWEGP JG
JG FA
FA]BNB G\LWGNA X_
X_BCG\MBEAN JG
JG ME
MEKGEM
EMGG_ÆA MEJ
MEJW
W\Z_MAN
OGEGCMLMB\ Z_MOWZA_MB\
\g
\gkð
kðee na \W
\WEA
EAZ,
Z, nbs
nbs og
ogeg
egcm
cmlm
lmbs
bs trmo
trmout
utar
armb
mbss b ta
tafo
fomí
míee lb
lbeb
eblm
lmjb
jbss lb
lbfb
fb ka
kast
stbs
bs
trmoutarmbs sbe nbs mekrgsbs qug pbtgelmanfgetg gn gstajb jg`a jg pgrlmomr an btbrkarnbs9
ístbs
ístbs gst
gstáe
áe lbe
lbestm
stmtum
tumjbs
jbs pb
pbr0
r0 gxb
gxbegr
egralm
almbeg
begs,
s, mea
meacgl
cgltal
talmbe
mbegs,
gs, rgj
rgjull
ullmüe
müe jg tasas,
tasas,
jgvbnulmbegs,
jgvbnulmbegs, getrg btrbs.
Ge gstg lasb ebs lgetrargfbs ge na gxbegralmüe trmoutarma, ue ogegcmlmb gstaonglmjb pbr
ngy, ge luya vmrtuj ue dgldb glbeüfmlb mfpbemong (acgltb a mfpugstb), jg`a jg sgrnb
lbe laráltgr tgfpbran b pgrfaegetg.
EB_FA\ QWG
QWG G\ZAONGLGE NA\ GTBEG_ALMBEG\
GTBEG_ALMBEG\ Z_MOWZA_MA\.
Z_MOWZA_MA\.
Ge gn artæl
artælunb
unb ;:¸ jg na lbes
lbestmtul
tmtulmüe,
müe, sg gsta
gstaonglg
onglg qug nas gxbegral
gxbegralmbeg
mbegss trmoutarma
trmoutarmass sg
pugjge jar gxlnusmvafg
gxlnusmvafgetg
etg pbr ngy b jglrgtb ngkmsnatmvb9 ajgfás qug ge lasb jg nbs
kbomgrebs nblangs gstbs pbjráe rganmzar na gxbegralmüe jg trmoutbs sbnb jgetrb jg su
`urmsjmllmüe y alataejb na ngy lbfb nbs prmelmpmbs, na mkuanjaj y rgspgtb jg nbs jgrgldbs
cuejafgetangss jg na pgrsbea.
cuejafgetang
Ge gn lüjmkb trmoutarmb, ge na ebrfa MS, an mkuan qug gn artælunb ;:¸, gstaonglg qug nas
gxbegralmbegs sbnb sg pugjge jar pbr ngy b jglrgtb ngkmsnatmvb. Fmgetras qug ge na
ebrfa SMM gstaonglg nas rgknas a nas qug gstáe su`gtas nas gxbegralmbegs trmoutarmas, nas
luangs sbe0
Jgog
Jgog gstar
gstar sustge
sustgetaj
taja
a ge uea Gxpbsm
Gxpbsmlmü
lmüe
e jg Fbtmvb
Fbtmvbs
s qug lbetge
lbetgeka
ka gn
bo`gtmvb y anlaelgs jg na prbpugsta.
WEM
EMS
SG_\MJAJ EA
EALMB
MBE
EAN \A
\AEZMAKB AE
AEZWEGP JG
JG FA
FA]BNB G\LWGNA X_
X_BCG\MBEAN JG
JG ME
MEKGEM
EMGG_ÆA MEJ
MEJW
W\Z_MAN
Melgetmvbs rgkmbeangs.
Melgetmvbs sgltbrmangs.
WEM
EMS
SG_\MJAJ EA
EALMB
MBE
EAN \A
\AEZMAKB AE
AEZWEGP JG
JG FA
FA]BNB G\LWGNA X_
X_BCG\MBEAN JG
JG ME
MEKGEM
EMGG_ÆA MEJ
MEJW
W\Z_MAN
Lbfpgtmtmvmjaj metgrealmbean,
metgrealmbean, gs jglmr aufgetar na lapalmjaj jgn paæs para atragr
lapmtangs metgrealmbeangs.
Lbrrgkmr cannas jg fgrlajb.
Lbesmjgralmbegs
Lbesmjgralmbegs falrbglbeüfmlas9 pbr g`gfpnb, melgetmvbs para lbfoatmr antb
jgsgfpngb, jícmlmt ge oanaeza jg pakbs, gcgltbs jg anta mecnalmüe, pasmvbs
trmoutarmbs, gtl.
Lbesmjgralmbegs
Lbesmjgralmbegs rgkmbeangs.
na rgeta jgomjb a qug sbe lrgajas sme cmegs jg nulrb y sm botmgege utmnmjajgs pbr
ankðe fbtmvb gstas jgoge jgstmearnas sbnb para cmegs gspglæcmlafgetg gjulatmvas
gjulatmvas,,
lbfb na mecragstrultura y oglas jg gstujmb.
gxbegralmbegs
gxbegralmbegs trmoutarmas sbe nas qug kgegrae faybrgs mekrgsbs.
WEM
EMS
SG_\MJAJ EA
EALMB
MBE
EAN \A
\AEZMAKB AE
AEZWEGP JG
JG FA
FA]BNB G\LWGNA X_
X_BCG\MBEAN JG
JG ME
MEKGEM
EMGG_ÆA MEJ
MEJW
W\Z_MAN
tmgeg qug sgr luomgrtb pbr na pbonalmüe b tafomíe sg jg`ae jg rganmzar boras
pðonmlas.
Xugjg kgegrar gejgujafmgetbs
gejgujafmgetbs lbe gn oaelb metgrealmbean jgomjb a qug gn gstajb
sg prgsta jmegrb pbrqug na rglaujal
r glaujalmüe
müe jg mfpugstbs gs mesucmlmgetg.
Z_MOW_A_MA\
Gn ?4 jg akbstb jgn ?81; a travís jgn fgjmb rajman Lutmvanð, gn glbebfmsta Xgjrb
Craelig, gxpnmla qug nas pírjmjas cmslangs ge gn Xgrð sbe jg ?7 fmn fmnnbegs jg sbngs,
pbrqug nbs mekrgsbs trmoutarmbs sbe nbs fás oa`bs jg Natmebafírmla
Natmebafírmla.. Zafomíe fgelmbeü
a nas gfprgsas qug eb pakae sus trmoutbs y ajgfás ge`umlmae an Gstajb. Getrg gnnas gstáe0
Zgngcüemla qug jgog 3 fmn 488 fmnnbegs jg sbngs. Lnarb jgog <88 fmnnbegs jg sbngs, Nae
Xgrð, qug adbra gs NAZAF9 jgog fmn 788 fmnnbegs jg sbngs. Nas fmegras jgoge ? fmn
fmnnbegs jg sbngs. Nbs lasmebs jgoge :88 fmnnbegs jg sbngs y nbs oaelbs eb qumgrge
pakar =78 fmnnbegs jg sbngs. Xgsg a gnnb gn lbekrgsb da btbrkajb gxbegralmbegs
gxbegralmbegs
trmoutarmas a lmgrtbs krupbs glbeüfmlbs.
WEM
EMS
SG_\MJAJ EA
EALMB
MBE
EAN \A
\AEZMAKB AE
AEZWEGP JG
JG FA
FA]BNB G\LWGNA X_
X_BCG\MBEAN JG
JG ME
MEKGEM
EMGG_ÆA MEJ
MEJW
W\Z_MAN
Anml
Anmlbr
brpp gs uea
uea gf
gfpr
prgs
gsaa jg lbes
lbesuf
ufbb fasm
fasmvb
vb næ
næjg
jgrr ge gn fgrl
fgrlaj
ajbb pg
pgru
ruae
aeb,
b, lb
lbee
bpgralmbegs mejustrmangs ge sgms paæsgs jg Natmebafírmla0 Arkgetmea, Orasmn, Ldmng,
Lbnbfoma, Gluajbr y Xgrð, ge jbejg gstá su sgjg prmelmpan. Gxpbrta a fás jg ?< paæsgs
y gs na sgkueja gfprgsa jg lbesufb fasmvb fás kraejg jg nbs Aejgs. Kgstmbea fás jg
1?7 farlas næjgrgs ge nbs fgrlajbs jg lbesufb fasmvb, prbjultbs mejustrmangs y
eutrmlmüe aemfan.
Gs uea jg nas gfprgsas qug lbecbrfa gn Krupb _bfgrb, gn luan gstá lbecbrfajb pbr
gfprgsas qug sg jgsgevugnvge ge jmstmetbs sgltbrgs y gs rglbeblmjb lbfb ueb jg nbs
Krupbs glbeüfmlbs fás kraejgs jgn Xgrð.
Jg al
alug
ugrj
rjbb a na \W
\WEA
EAZ,
Z, gs ue
ueaa jg nas
nas gf
gfpr
prgs
gsas
as al
albk
bkmj
mjas
as a na
nass gx
gxbe
begr
gral
almb
mbeg
egss
lbetgemjas ge gn Apíejmlg M y MM jg na Ngy jg Mfpugstb Kgegran a nas Sgetas y pbr na
gfmsmüe jg jmegrb gngltrüemlb, Ðemla Jmspbsmlmüe Lbfpngfgetarma Cmean jgn Jglrgtb jg
Wrkgelma E¸ 8?:-?81=, ge gn añb ?8?8, pbr ue fbetb jg \/ <78 848 :<8.88. Jüejg ge
gn Apíejmlg M sg gxbegra jg MKS a nas vgetas ge gn paæs b mfpbrtalmüe jg lmgrtbs omgegs
jg lbesufb y ge gn Apíejmlg MM sg gxbegra jgn MKS a ankuebs sgrvmlmbs.
WEM
EMS
SG_\MJAJ EA
EALMB
MBE
EAN \A
\AEZMAKB AE
AEZWEGP JG
JG FA
FA]BNB G\LWGNA X_
X_BCG\MBEAN JG
JG ME
MEKGEM
EMGG_ÆA MEJ
MEJW
W\Z_MAN
algmtgra, rgldazü uea qug`a prgsgetaja pbr na lbfuemjaj sdmpmoa jg \aeta Lnara
jg Wldueya jg Wlayanm lbetra Anmlbrp \.A.A., gfprgsa a na qug Lbevbla.pg
jgsluormü lbfpraejb algmtg jg panfa jgrmvaja jg gfprgsas gxtraltbras qug
botmgege
botmgege crutbs jg panfa algmtg
algmtgra
ra jg nas pnaetalm
pnaetalmbegs
begs jgn krupb
krupb gfprgsarma
gfprgsarmann jg
Jgeems Fgnia, mevgstmkajb pbr na jgcbrgstalmüe fasmva jg na Afazbeæa.
WEM
EMS
SG_\MJAJ EA
EALMB
MBE
EAN \A
\AEZMAKB AE
AEZWEGP JG
JG FA
FA]BNB G\LWGNA X_
X_BCG\MBEAN JG
JG ME
MEKGEM
EMGG_ÆA MEJ
MEJW
W\Z_MAN
Lbevbla.pg,, Cglda0 1< jg @uemb jgn ?81=, Autbr0 Nums Germqug Xírgz).
Lbevbla.pg
◂ Na Nmka
Nmka jg Lb
Lbes
esuf
ufmj
mjbr
brgs
gs y Ws
Wsua
uarm
rmbs
bs (NML
(NMLB\
B\-X
-Xgr
grð)
ð) pr
prgs
gsge
getü
tü ue
ueaa jg
jgeu
euel
elma
ma
pgean lbetra nbs trgs
trgs fás kraejgs krupbs
krupbs glbeüf
glbeüfmlbs
mlbs jgn paæs, Anmlbrp, Oaelb
Oaelb jg
Lríjmtb jgn Xgrð (OLX) g Metgroaei, a nbs luangs rgspbesaomnmzü jgn anza jg
prglmbs jg nbs prbjultbs jg pprmfgra
rmfgra eglgsmja
eglgsmjaj,
j, lbfb gn pbnnb y nas fgjmlmeas.
Gn lmujajaeb Lmrb \mnva Xargjgs, prgsmjgetg jgn krgfmb, nngkü dasta na sgjg jgn
Fmem
Fmemst
stgr
grmb
mb Xð
Xðon
onml
mlbb pa
para
ra me
metg
tgrp
rpbe
begr
gr na jg
jgeu
euel
elma
ma pb
pbrr „g
„gnn ao
aous
usbb jg
jgnn pb
pbjg
jgr
r
glbeüf
glbeüfmlb
mlb,, pbs
pbsmlm
mlmüe
üe jbf
jbfmea
meaetg
etg y gsp
gspgl
gluna
unalmü
lmüe‖
e‖ lbetra
lbetra Jmbems
Jmbemsmb
mb _bfgrb
_bfgrb
EB_FA\
WEM
EMS
SG_\MJAJ EA
EALMB
MBE
EAN \A
\AEZMAKB AE
AEZWEGP JG
JG FA
FA]BNB G\LWGNA X_
X_BCG\MBEAN JG
JG ME
MEKGEM
EMGG_ÆA MEJ
MEJW
W\Z_MAN
WEM
EMS
SG_\MJAJ EA
EALMB
MBE
EAN \A
\AEZMAKB AE
AEZWEGP JG
JG FA
FA]BNB G\LWGNA X_
X_BCG\MBEAN JG
JG ME
MEKGEM
EMGG_ÆA MEJ
MEJW
W\Z_MAN
LBELNW\MBEG\
- Nas gxbegralmbegs trmoutarmas eb gstáe lufpnmgejb gn bo`gtmvb cuejafgetan pbr gn
qug
qug cu
cugr
grbe
be lrga
lrgaja
jas,
s, qug
qug gs cbfg
cbfget
etar
ar gn jg
jgsa
sarr
rrbn
bnnb
nb gl
glbe
beüf
üfml
mlbb y fg`b
fg`bra
rarr na
lbfpgtmtmvmjaj ge gn Xgrð. Jgomjb a qug sbnb lmgrtb krupb jg gfprgsas fás kraejgs
jgn Xgrð sbe nas fás ogegcmlmajas.
- Nas gxbegralmbegs trmoutarmas ge gn paæs eb gstáe omge apnmlajas jgomjb a qug
kgegrae fás pírjmjas ge nbs mekrgsbs aeuangs, acgltaejb a btras gfprgsas y a na
pbonalmüe lbe gsa jmsfmeulmüe jg na rglaujalmüe trmoutarma, nas gfprgsas kraejgs
sbe nas fás ogegcmlmajas aðe, luaejb gstas kgegrae faybrgs kaeaelmas pujmgejb
rgtrmoumr a nbs mfpugstbs fmgetras qug pbr btra partg nas gfprgsas eb ogegcmlmajas
lbe nas gxbegralmbegs y na pbonalmüe pakafbs faybrgs mfpugstbs.
- \m omge nas gxbegralmbegs trmoutarmas sbe btbrkajas lbe gn cme jg ogegcmlmar a nas
gfprgsas y a na pbonalmüe sme gfoarkb gs gvmjgetg qug nas gfprgsas lbe uea fgebr
larka trmoutarma brmkmeaja pbr na gxbegralmüe trmoutarma tgejráe uea fg`br pbsmlmüe
crgetg a btras qug eb9 gstb jgsgelajgea uea lbfpgtgelma jgsngan ge gn fgrlajb pbr
gn aprbvgldafmgetb mejgomjb jg nas gxbegralmbeg
gxbegralmbegss ajgfás jg kgegrar uea jmstbrsmüe
glbeüfmla
-
_GLBFGEJALMBEG\
- \g jgog fg`brar gn cmntrb jg allgsb jg nas gfprgsas qug allgjge a nas gxbegralmbegs
trmouta
trmoutarma
rmas9
s9 lbf
lbfbb taf
tafomí
omíee tbf
tbfar
ar btr
btraa gs
gstra
tratgk
tgkma
ma para
para cbfge
cbfgetar
tar gn jgsarr
jgsarrbnn
bnnbb y
lbfpgtmtmvmjaj ge eugstra glbebfæa pgruaea, jg faegra fás gqumtatmva.
- \g pbjræa lrgar uea getmjaj cmslanmzajbra qug rgkung y pugja apnmlar jg fg`br
faeg
faegra
ra gsta
gsta ebrf
ebrfaa jg gxbe
gxbegr
gral
almb
mbeg
egss trmo
trmout
utar
arma
mas,
s, ou
ousl
slae
aejb
jb ue
ueaa mk
mkua
uanj
njaj
aj jg
ogegcmlmbs taetb para nas kraejgs, fgjmaeas y pgqugñas gfprgsas lbfb para na
WEM
EMS
SG_\MJAJ EA
EALMB
MBE
EAN \A
\AEZMAKB AE
AEZWEGP JG
JG FA
FA]BNB G\LWGNA X_
X_BCG\MBEAN JG
JG ME
MEKGEM
EMGG_ÆA MEJ
MEJW
W\Z_MAN
OMONMBK_ACÆA
- \ueat. (s. c.). Lüjmkb Zrmoutarmb - Zætunb Xrgnmfmear. _glupgrajb 18 jg akbstb jg
?8?1, jg dttps0//www.sueat.kb
dttps0//www.sueat.kbo.pg/ngkmsnalmbe/l
o.pg/ngkmsnalmbe/lbjmkb/tmtunbpr.dtf
bjmkb/tmtunbpr.dtf
- Lbestmtulmüe jgn Xgrð - Zætunb MMM . (s. c.). lbekrgsb. _glupgrajb 18 jg akbstb jg
?8?1,, jg dttps0//ww
?8?1 dttps0//www:.l
w:.lbekr
bekrgsb.
gsb.kbo.
kbo.pg/l
pg/lbfmsm
bfmsmbegs
begs/1==
/1==3/lb
3/lbestmtu
estmtulmbe
lmbe/lbe
/lbesR
sR
t<.dtf
- Ogegcmlmb
Ogegcmlmbss Zrmoutarmb
Zrmoutarmbss (?81<).
(?81<). MGX. _glupgr
_glupgrajb
ajb dttps0//www.mpg.brk.pg/pbrtan/
ogegcmlmbs-trmoutarmbs//
ogegcmlmbs-trmoutarmbs
- Jglrgtb Ngkmsnavb E° 41<(1==3) Ngy Xgean trmoutarma. _glupgrajb jg
dp0//www.bas.brk/`urmjmlb/XJCs/fgsmlml<RpgrRpgean.pjc
WEM
EMS
SG_\MJAJ EA
EALMB
MBE
EAN \A
\AEZMAKB AE
AEZWEGP JG
JG FA
FA]BNB G\LWGNA X_
X_BCG\MBEAN JG
JG ME
MEKGEM
EMGG_ÆA MEJ
MEJW
W\Z_MAN
- Gvasm
Gvasmüe
üe y gnusmü
gnusmüee trmout
trmoutarm
arma0
a0 la
lausa
usa y gcg
gcgltb
ltb jg na me`ust
me`ustmlm
mlmaa cms
cmslan
lan.. (?81=,
(?81=,
sgptm
sgptmgfo
gforg)
rg).. Alt
Altða.
ða.pg.
pg. _g
_glup
lupgra
grajb
jb jg dttps0//altua.pg/gvasmbe-gnusmbe-cmslan-
me`ustmlma-trmoutarma/
- \WEA
\WEAZ-
Z- Gs
Gsta
tajæ
jæst
stml
mlaa y gs
gstu
tujm
jmbs
bs-Z
-Zra
raes
espa
parg
rgel
elma
ma jg Zrmo
Zrmout
utbs
bs y Ajua
Ajuaea
eas.
s.
_glupgrajb
_glupgra jb jg dttps0//www
dttps0//www.sue
.sueat.k
at.kbo.p
bo.pg/gs
g/gstajms
tajmstmla
tmlasgstu
sgstujmbs/
jmbs/traes
traesparg
pargelma
elma--
Zrmoutbs-Aj.dtfn.