{"id":1076,"date":"2021-05-14T19:36:31","date_gmt":"2021-05-14T19:36:31","guid":{"rendered":"https:\/\/iies.usac.edu.gt\/?p=1076"},"modified":"2021-05-14T19:36:32","modified_gmt":"2021-05-14T19:36:32","slug":"boletin-economia-al-dia-06-2012","status":"publish","type":"post","link":"https:\/\/iies.usac.edu.gt\/index.php\/2021\/05\/14\/boletin-economia-al-dia-06-2012\/","title":{"rendered":"Bolet\u00edn \u201cEconom\u00eda al d\u00eda\u201d 06\/2012"},"content":{"rendered":"\n<h3 class=\"has-text-align-center wp-block-heading\"><strong>R\u00c9GIMEN ACTUAL DEL PEQUE\u00d1O CONTRIBUYENTE<\/strong><\/h3>\n\n\n\n<p class=\"has-text-align-center\"><em><strong>Autor:<\/strong> Rony Carmelo de la Cruz Hern\u00e1ndez<\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator is-style-wide\"\/>\n\n\n\n<p style=\"background-color:#ffffff\" class=\"has-background\"><strong>\u00bfQu\u00e9 es el R\u00e9gimen de Peque\u00f1o Contribuyente en Guatemala?<\/strong><br><br>Es una forma simplifica de pagar impuestos destinados a las personas Individuales o Jur\u00eddicas cuyas actividades, sean \u00e9stas de ventas o prestaci\u00f3n de servicios, no sobrepasen los ciento cincuenta mil quetzales anuales (Q150,000.00). Este r\u00e9gimen goza de beneficios que simplifican el pago de impuestos y la forma de llevar la contabilidad, ya que al ser clasificados como peque\u00f1os contribuyentes se les exonera de llevar todos los libros contables, s\u00f3lo les exigen un libro de compras y ventas, pagando un \u00fanico impuesto que es del 5% de sus ingresos brutos.<\/p>\n\n\n\n<p class=\"has-background has-very-light-gray-background-color\"><strong>Antecedentes. <br>Peque\u00f1o Contribuyente del 01 de Julio 1992 al 31 Diciembre de 1994.<\/strong><br><br>La figura de peque\u00f1o contribuyente aparece por vez primera en el Decreto 27-92 del Congreso de la Rep\u00fablica de Guatemala, Ley de Impuesto al Valor Agregado (IVA), con vigencia a partir del 1\u00ba de Julio de 1992, en el Cap\u00edtulo VI, y Art\u00edculos 47 al 51.<\/p>\n\n\n\n<p style=\"background-color:#ffffff\" class=\"has-background\">El peque\u00f1o contribuyente seg\u00fan el Art\u00edculo 47 se define como persona individual, cuyo monto en ventas anuales o de servicios prestados no exceda de sesenta mil quetzales. (Q60, 000.00).<\/p>\n\n\n\n<hr class=\"wp-block-separator is-style-wide\"\/>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-background has-vivid-red-background-color\" href=\"https:\/\/iies.usac.edu.gt\/wp-content\/uploads\/2021\/04\/bol6-2012.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Descargar Bolet\u00edn en PDF<\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>R\u00c9GIMEN ACTUAL DEL PEQUE\u00d1O CONTRIBUYENTE. Autor: Rony Carmelo de la Cruz Hern\u00e1ndez.<\/p>\n","protected":false},"author":2,"featured_media":1035,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[13,1],"tags":[],"_links":{"self":[{"href":"https:\/\/iies.usac.edu.gt\/index.php\/wp-json\/wp\/v2\/posts\/1076"}],"collection":[{"href":"https:\/\/iies.usac.edu.gt\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/iies.usac.edu.gt\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/iies.usac.edu.gt\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/iies.usac.edu.gt\/index.php\/wp-json\/wp\/v2\/comments?post=1076"}],"version-history":[{"count":1,"href":"https:\/\/iies.usac.edu.gt\/index.php\/wp-json\/wp\/v2\/posts\/1076\/revisions"}],"predecessor-version":[{"id":1077,"href":"https:\/\/iies.usac.edu.gt\/index.php\/wp-json\/wp\/v2\/posts\/1076\/revisions\/1077"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/iies.usac.edu.gt\/index.php\/wp-json\/wp\/v2\/media\/1035"}],"wp:attachment":[{"href":"https:\/\/iies.usac.edu.gt\/index.php\/wp-json\/wp\/v2\/media?parent=1076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/iies.usac.edu.gt\/index.php\/wp-json\/wp\/v2\/categories?post=1076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/iies.usac.edu.gt\/index.php\/wp-json\/wp\/v2\/tags?post=1076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}