{"id":7066,"date":"2018-10-18T03:38:54","date_gmt":"2018-10-18T03:38:54","guid":{"rendered":"http:\/\/smalatam.com\/pan\/?page_id=7066"},"modified":"2018-12-12T19:11:15","modified_gmt":"2018-12-12T19:11:15","slug":"tributacion","status":"publish","type":"page","link":"http:\/\/smalatam.com\/pan\/tributacion\/","title":{"rendered":"Tributaci\u00f3n"},"content":{"rendered":"<p>[et_pb_section bb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; background_image=&#8221;http:\/\/smalatam.com\/pan\/wp-content\/uploads\/2018\/11\/panama.jpg&#8221; background_color=&#8221;#ffffff&#8221; parallax_method=&#8221;off&#8221; specialty=&#8221;off&#8221; module_id=&#8221;subheaderWrap&#8221; disabled=&#8221;off&#8221; next_background_color=&#8221;#ffffff&#8221; _builder_version=&#8221;3.4&#8243; custom_css_main_element=&#8221;.et_pb_title_container h1 {|| font-size: 26px !important;|| line-height: 1em;|| background-color: #384977;|| padding: 20px;|| color: #fff !important;||}&#8221;][et_pb_row admin_label=&#8221;row&#8221; make_fullwidth=&#8221;off&#8221; use_custom_width=&#8221;off&#8221; width_unit=&#8221;on&#8221; custom_width_px=&#8221;1080px&#8221; custom_width_percent=&#8221;80%&#8221; use_custom_gutter=&#8221;off&#8221; gutter_width=&#8221;3&#8243; allow_player_pause=&#8221;off&#8221; parallax=&#8221;off&#8221; parallax_method=&#8221;off&#8221; make_equal=&#8221;off&#8221; parallax_1=&#8221;off&#8221; parallax_method_1=&#8221;off&#8221; parallax_2=&#8221;off&#8221; parallax_method_2=&#8221;on&#8221; parallax_3=&#8221;off&#8221; parallax_method_3=&#8221;on&#8221; parallax_4=&#8221;off&#8221; parallax_method_4=&#8221;on&#8221; disabled=&#8221;off&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; background_size=&#8221;initial&#8221; _builder_version=&#8221;3.4&#8243;][et_pb_column type=&#8221;4_4&#8243;][et_pb_post_title title=&#8221;on&#8221; meta=&#8221;off&#8221; author=&#8221;on&#8221; date=&#8221;on&#8221; date_format=&#8221;M j, Y&#8221; categories=&#8221;on&#8221; comments=&#8221;on&#8221; featured_image=&#8221;off&#8221; featured_placement=&#8221;below&#8221; parallax_effect=&#8221;on&#8221; parallax_method=&#8221;on&#8221; text_orientation=&#8221;left&#8221; text_color=&#8221;dark&#8221; text_background=&#8221;off&#8221; text_bg_color=&#8221;rgba(255,255,255,0.9)&#8221; use_border_color=&#8221;off&#8221; border_color=&#8221;#ffffff&#8221; border_width=&#8221;1px&#8221; border_style=&#8221;solid&#8221; disabled=&#8221;off&#8221; parallax=&#8221;on&#8221; \/][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section bb_built=&#8221;1&#8243; transparent_background=&#8221;off&#8221; background_color=&#8221;#ffffff&#8221; allow_player_pause=&#8221;off&#8221; inner_shadow=&#8221;off&#8221; parallax=&#8221;off&#8221; parallax_method=&#8221;off&#8221; make_fullwidth=&#8221;off&#8221; use_custom_width=&#8221;off&#8221; width_unit=&#8221;on&#8221; custom_width_px=&#8221;1080px&#8221; custom_width_percent=&#8221;80%&#8221; make_equal=&#8221;off&#8221; use_custom_gutter=&#8221;off&#8221; fullwidth=&#8221;off&#8221; specialty=&#8221;off&#8221; disabled=&#8221;off&#8221; prev_background_color=&#8221;#000000&#8243;][et_pb_row make_fullwidth=&#8221;off&#8221; use_custom_width=&#8221;off&#8221; width_unit=&#8221;on&#8221; custom_width_px=&#8221;1080px&#8221; custom_width_percent=&#8221;80%&#8221; use_custom_gutter=&#8221;off&#8221; gutter_width=&#8221;3&#8243; allow_player_pause=&#8221;off&#8221; parallax=&#8221;off&#8221; parallax_method=&#8221;off&#8221; make_equal=&#8221;off&#8221; parallax_1=&#8221;off&#8221; parallax_method_1=&#8221;off&#8221; parallax_2=&#8221;off&#8221; parallax_method_2=&#8221;off&#8221; parallax_3=&#8221;off&#8221; parallax_method_3=&#8221;off&#8221; parallax_4=&#8221;off&#8221; parallax_method_4=&#8221;on&#8221; disabled=&#8221;off&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; background_size=&#8221;initial&#8221;][et_pb_column type=&#8221;4_4&#8243;][et_pb_text use_border_color=&#8221;off&#8221; disabled=&#8221;off&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; background_size=&#8221;initial&#8221; _builder_version=&#8221;3.4&#8243;]<\/p>\n<h3>Planificaci\u00f3n tributaria<\/h3>\n<p style=\"text-align: justify; background: white; margin: 0in 0in 11.25pt 0in;\"><span>Para SMA, la planificaci\u00f3n tributaria, representa una disciplina de alta exigencia t\u00e9cnica que conjuga una serie de capacidades y conocimientos expertos, tales como optimizaci\u00f3n de procesos, derecho tributario, comercial y civil, finanzas, econom\u00eda, etc., con el objetivo declarado de aminorar la carga tributaria, optimiz\u00e1ndola, aprovechando todos los beneficios que la ley permite. Tambi\u00e9n se le denomina Ingenier\u00eda Tributaria.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>Asesor\u00eda integral tributaria<\/h3>\n<p style=\"text-align: justify; background: white; margin: 0in 0in 11.25pt 0in;\"><span>Siempre es posible optimizar el pago de impuestos, acogerse a reg\u00edmenes opcionales de renta o reorganizar las sociedades para no desaprovechar beneficios fiscales otorgados por la legislaci\u00f3n, son ejemplos t\u00edpicos y sencillos ampliamente aplicados en las empresas. Sin embargo, existen muchas situaciones relevantes que merecen planificarse en materia impositiva desde el cumplimiento tributario hasta alcanzar una situaci\u00f3n fiscal \u00f3ptima y es all\u00ed donde en SMA le brindamos asistencia y asesor\u00eda.\u00a0 La rentabilidad del negocio depende entre otros aspectos de c\u00f3mo la gerencia se encuentre preparada ante los siguientes puntos:<\/span><\/p>\n<ul>\n<li>Obligaciones tributarias.<\/li>\n<li>Su situaci\u00f3n fiscal.<\/li>\n<li>Actuaciones ante las facultades de verificaci\u00f3n, fiscalizaci\u00f3n y determinaci\u00f3n de la obligaci\u00f3n por parte de la Administraci\u00f3n Tributaria.<\/li>\n<li>Deberes formales.<\/li>\n<li>Recuperaci\u00f3n de tributos.<\/li>\n<li>Revisi\u00f3n de los actos de la administraci\u00f3n tributaria y Recursos administrativos.<\/li>\n<li>Consultas a nivel experto ante Recursos &#8211; Tributario y Arbitraje Tributario.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Precios de Transferencia y Acuerdos Anticipados<\/h3>\n<ul>\n<li>Asistencia en la preparaci\u00f3n de Declaraci\u00f3n Informativa de Operaciones entre Partes Vinculadas en el Extranjero (Formulario 930).<\/li>\n<li>Preparaci\u00f3n de la documentaci\u00f3n contempor\u00e1nea de las operaciones efectuadas entre partes vinculadas.<\/li>\n<li>Revisi\u00f3n de los actos de la administraci\u00f3n tributaria y Recursos administrativos.<\/li>\n<li>Elaboraci\u00f3n del estudio y an\u00e1lisis de la informaci\u00f3n pertinente a la suscripci\u00f3n de Acuerdos Anticipados de Precios (APA\u2019s).<\/li>\n<li>Asistencia en el cumplimiento del Plan de acci\u00f3n contra la erosi\u00f3n de la base imponible y el traslado de beneficios (Plan de Acci\u00f3n BEPS)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Outsourcing Fiscal<\/h3>\n<p style=\"text-align: justify; background: white; margin: 0in 0in 11.25pt 0in;\"><span>La subcontrataci\u00f3n o tercerizaci\u00f3n de servicios es el proceso econ\u00f3mico en el cual una empresa mueve o destina los recursos orientados a cumplir ciertas tareas hacia una empresa externa por medio de un contrato, es por ello que en SMA ofrecemos soluciones rentables y exitosas, con un alto componente de calidad, siempre apoyados en el mejor equipo humano, tecnolog\u00eda de punta, la innovaci\u00f3n y manejo eficiente de los recursos financieros, lo que garantiza la viabilidad de nuestras soluciones a trav\u00e9s del tiempo. En adici\u00f3n a los servicios de outsourcing fiscal ofrecidos tenemos:<\/span><\/p>\n<ul>\n<li>Dise\u00f1o y elaboraci\u00f3n de reportes fiscales mensuales en l\u00ednea con los reportes de contabilidad<\/li>\n<li>Cursos o seminarios de actualizaci\u00f3n tributaria in-company<\/li>\n<li>Consultas recurrentes (servicio que le permite hacer sus consultas sobre transacciones o situaciones fiscales sobre los que su empresa est\u00e9 o pueda estar sujeta como consecuencia de una transacci\u00f3n puntual y\/o cambios en la normativa fiscal vigente\/contable).<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[et_pb_section bb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; background_image=&#8221;http:\/\/smalatam.com\/pan\/wp-content\/uploads\/2018\/11\/panama.jpg&#8221; background_color=&#8221;#ffffff&#8221; parallax_method=&#8221;off&#8221; specialty=&#8221;off&#8221; module_id=&#8221;subheaderWrap&#8221; disabled=&#8221;off&#8221; next_background_color=&#8221;#ffffff&#8221; _builder_version=&#8221;3.4&#8243; custom_css_main_element=&#8221;.et_pb_title_container h1 {|| font-size: 26px !important;|| line-height: 1em;|| background-color: #384977;|| padding: 20px;|| color: #fff !important;||}&#8221;][et_pb_row admin_label=&#8221;row&#8221; make_fullwidth=&#8221;off&#8221; use_custom_width=&#8221;off&#8221; width_unit=&#8221;on&#8221; custom_width_px=&#8221;1080px&#8221; custom_width_percent=&#8221;80%&#8221; use_custom_gutter=&#8221;off&#8221; gutter_width=&#8221;3&#8243; allow_player_pause=&#8221;off&#8221; parallax=&#8221;off&#8221; parallax_method=&#8221;off&#8221; make_equal=&#8221;off&#8221; parallax_1=&#8221;off&#8221; parallax_method_1=&#8221;off&#8221; parallax_2=&#8221;off&#8221; parallax_method_2=&#8221;on&#8221; parallax_3=&#8221;off&#8221; parallax_method_3=&#8221;on&#8221; parallax_4=&#8221;off&#8221; parallax_method_4=&#8221;on&#8221; disabled=&#8221;off&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; background_size=&#8221;initial&#8221; _builder_version=&#8221;3.4&#8243;][et_pb_column type=&#8221;4_4&#8243;][et_pb_post_title title=&#8221;on&#8221; meta=&#8221;off&#8221; author=&#8221;on&#8221; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-7066","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/smalatam.com\/pan\/wp-json\/wp\/v2\/pages\/7066","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/smalatam.com\/pan\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/smalatam.com\/pan\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/smalatam.com\/pan\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/smalatam.com\/pan\/wp-json\/wp\/v2\/comments?post=7066"}],"version-history":[{"count":4,"href":"http:\/\/smalatam.com\/pan\/wp-json\/wp\/v2\/pages\/7066\/revisions"}],"predecessor-version":[{"id":7318,"href":"http:\/\/smalatam.com\/pan\/wp-json\/wp\/v2\/pages\/7066\/revisions\/7318"}],"wp:attachment":[{"href":"http:\/\/smalatam.com\/pan\/wp-json\/wp\/v2\/media?parent=7066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}