MERCANCIAS DESTRUIDAS: DEDUCIBILIDAD DEL IMPUESTO SOBRE LA RENTA Y EFECTOS EN EL IMPUESTO AL VALOR AGREGADO

OBJETIVO

El objetivo del artículo es orientar, con base a la normatividad de carácter técnico y legal, la manera en que debe redactarse la Certificación del Contador Público Autorizado para el caso de la disminución de Inventarios dañados, deteriorados o vencidos.
Palabras clave: Certificación del Contador Público: Deducibilidad del Impuesto a las Ganancias; Impuesto al Valor Agregado.

Objective:
Being aware of the fact that a proposal or a model certificate of goods destruction for tax purposes does not exist in Nicaragua, and judgments from the Tribunal Aduanero Administrativo Tributario (Tax and Customs Administrative Court) do exist , and they have identified wording weaknesses in such certifications, It is deemed convenient to guide, based on regulations of legal and technical nature, the way such certification should be worded; however, every Certified Public Accountant is responsible and autonomous regarding the work he/ she carries out, and in that respect the author assumes no responsability at all for any eventual work that may derive from this professional guidance.

In case of doubts it is advisable to submit enquiries to the tax authority.