error matemático??21 Aug, 2008 | Posted by: elias

Es una carta que a nadie le gusta recibir, sin duda le daña el día a cualquiera. Estoy hablando de una tasación de deuda contributiva a raíz de error matemático. Pero que comprende y significa esta notificación? Tenemos que consultar el código de rentas internas para una definición completa, dice el código ´´..debido a un error matemático o administrativo que aparece en la faz de la planilla, o declaración de impuesto, adeuda una contribución en exceso de aquella declarada en la planilla o declaración de impuesto y de que una tasación de la contribución se ha hecho o sera hecha sobre la base de lo que habría sido el monto correcto de la contribución, a no ser por el error matemático o clerical..´´ Incluso ese mismo artículo exige que: ´´Toda notificación bajo esta clausula expresara la naturaleza del alegado error y la explicación del mismo.´´ Al leer el artículo para limitar solo a errores de la ¨faz¨ de la planilla pero esa definición se expande, primero lo que significa planilla para propósitos de esta artículo incluye anejo,formulario he informativas. Ahora la definición de error matemático es uno bien expansivo. Los divide 6 tipos de errores:

1. Errores aritméticos - Deben ser raros para los que usan aplicaciones(software) para preparar la planilla.

2. Uso incorrecto de tabla - Es una modalidad del errores aritméticos, también deben ser raros si usas aplicaciones (software)

3.Entradas contradictorias - Ejemplo: esto pasa cuando se traslado una partida de algún anejo incorrectamente a la planilla. Es raro para los que usan software.

4. Cualquier omisión de información que se requiere sea incluida en la planilla para evidenciar una entrada en la planilla - Ejemplo W-2, 480s, etc. Es un error bastante común. Pero cabe señalar que es para la documentación requerida, es poca y la cual se debe acompañar.

5. una entrada en una planilla de una deducción o crédito en una cantidad que exceda el limite estatutario impuesto por el Código - Ejemplo El limite de 1,500 en gastos ordinarios o necesarios, o estableciendo el 3% del IBA. Es raro para los que usan software.

6. La omisión en la planilla del numero de cuenta o numero de seguro social correcto. Pasa mucho! Hay que ser cuidadoso.

De tener alguna duda o necesitan ayuda no duden en comunicarse.

Caveat: Hacienda en algunas ocasiones usa esta notificación y pide evidencia de información para sustentar alguna partida de la planilla. Lo que seria un uso inapropiado e incorrecto de este mecanismo de tasación. En ocasiones me he enfrentado agentes de Haciendas que pide la evidencia sobre alguna partida a la cual le llamo la atención que la misma no es requerida para una radicar la planilla. He evitado tener que ilustrar a los agentes de servicio para no ganarme la mala voluntad incluso he escuchado compañeros que los han amenazado sino traen la evidencia! Increíble !

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