{"id":99060,"date":"2017-02-07T10:52:34","date_gmt":"2017-02-07T15:52:34","guid":{"rendered":"http:\/\/www.fiscalia.gov.co\/colombia\/?p=99060"},"modified":"2017-02-07T10:52:34","modified_gmt":"2017-02-07T15:52:34","slug":"lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano","status":"publish","type":"post","link":"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/","title":{"rendered":"\u00bfLo prefiere con IVA o sin IVA? El no cobro y recaudo del IVA es un delito a partir de este a\u00f1o"},"content":{"rendered":"<p><strong><span style=\"text-decoration: underline;\">\u00a0Reforma Tributaria Estructural de 2016 estableci\u00f3 penas entre 4 y 9 a\u00f1os para quienes no cobren o recauden el IVA.<\/span><\/strong><\/p>\n<p>La Fiscal\u00eda General de la Naci\u00f3n (FGN) y la Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) le recordaron a la ciudadan\u00eda que, a partir de este a\u00f1o, el no cobro y recaudo del IVA son delitos, y podr\u00edan contemplar penas entre 4 y 9 a\u00f1os.<\/p>\n<p>En materia de evasi\u00f3n de impuestos, uno de los principales cambios de la Reforma Tributaria, es la penalizaci\u00f3n a aquellos comerciantes que decidan no cobrar el impuesto al valor agregado (IVA) y el Impuesto Nacional al Consumo (INC).<\/p>\n<p>En este orden de ideas, la FGN y la DIAN iniciaron reuniones de articulaci\u00f3n para trabajar en conjunto en el alcance de las nuevas previsiones que contempla la Reforma Estructural Tributaria 2016.<\/p>\n<p>Esta decisi\u00f3n se tom\u00f3 luego que el Fiscal General de la Naci\u00f3n, N\u00e9stor Humberto Mart\u00ednez, cuando se revis\u00f3 el art\u00edculo de la reforma tributaria, se\u00f1al\u00f3 \u201cla importancia de castigar la pr\u00e1ctica de algunos comerciantes que les preguntan a los ciudadanos si quieren comprar los productos sin IVA o sin factura\u201d.<\/p>\n<p>\u201cCuando hay evasi\u00f3n del IVA y en la medida en que se aumenta en tres puntos hay mayor proclividad para la evasi\u00f3n, hay que considerar la evasi\u00f3n del IVA como un tipo penal\u201d, asegur\u00f3 el Fiscal General de la Naci\u00f3n.<\/p>\n<p>Para el Director General de la DIAN, Santiago Rojas Arroyo, esta ser\u00e1 una valiosa herramienta para combatir una de las mayores formas de evasi\u00f3n de este impuesto.<\/p>\n<p>AAMZ\/DLBM<\/p>\n\n<div class=\"twitter-share\"><a href=\"https:\/\/twitter.com\/intent\/tweet?via=fiscaliacol\" class=\"twitter-share-button\">Tweet<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0Reforma Tributaria Estructural de 2016 estableci\u00f3 penas entre 4 y 9 a\u00f1os para quienes no cobren o recauden el IVA. La Fiscal\u00eda General de la Naci\u00f3n (FGN) y la Direcci\u00f3n [&hellip;]<\/p>\n","protected":false},"author":143,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[321,303],"tags":[4413,22643],"class_list":["post-99060","post","type-post","status-publish","format-standard","category-seccional-bogota","category-seccionales","tag-iva","tag-recaudo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fiscal\u00eda General de la Naci\u00f3n<\/title>\n<meta name=\"description\" content=\"P\u00e1gina oficial de la Fiscal\u00eda General de la Naci\u00f3n \u2013 Colombia. Garantizamos el acceso efectivo a la justicia, la verdad y la reparaci\u00f3n de las v\u00edctimas de los delitos.\" \/>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscal\u00eda General de la Naci\u00f3n\" \/>\n<meta property=\"og:description\" content=\"P\u00e1gina oficial de la Fiscal\u00eda General de la Naci\u00f3n \u2013 Colombia. Garantizamos el acceso efectivo a la justicia, la verdad y la reparaci\u00f3n de las v\u00edctimas de los delitos.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/\" \/>\n<meta property=\"og:site_name\" content=\"Fiscal\u00eda General de la Naci\u00f3n\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/FiscaliaCol\" \/>\n<meta property=\"article:published_time\" content=\"2017-02-07T15:52:34+00:00\" \/>\n<meta name=\"author\" content=\"dfgordillo\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@FiscaliaCol\" \/>\n<meta name=\"twitter:site\" content=\"@FiscaliaCol\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"dfgordillo\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/\"},\"author\":{\"name\":\"dfgordillo\",\"@id\":\"https:\/\/www.fiscalia.gov.co\/colombia\/#\/schema\/person\/3903856a3ce2d54b094c69eb29247895\"},\"headline\":\"\u00bfLo prefiere con IVA o sin IVA? El no cobro y recaudo del IVA es un delito a partir de este a\u00f1o\",\"datePublished\":\"2017-02-07T15:52:34+00:00\",\"dateModified\":\"2017-02-07T15:52:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/\"},\"wordCount\":294,\"publisher\":{\"@id\":\"https:\/\/www.fiscalia.gov.co\/colombia\/#organization\"},\"keywords\":[\"IVA\",\"Recaudo\"],\"articleSection\":[\"Seccional Bogot\u00e1\",\"Seccionales\"],\"inLanguage\":\"es-CO\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/\",\"url\":\"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/\",\"name\":\"Fiscal\u00eda General de la Naci\u00f3n\",\"isPartOf\":{\"@id\":\"https:\/\/www.fiscalia.gov.co\/colombia\/#website\"},\"datePublished\":\"2017-02-07T15:52:34+00:00\",\"dateModified\":\"2017-02-07T15:52:34+00:00\",\"description\":\"P\u00e1gina oficial de la Fiscal\u00eda General de la Naci\u00f3n \u2013 Colombia. Garantizamos el acceso efectivo a la justicia, la verdad y la reparaci\u00f3n de las v\u00edctimas de los delitos.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/#breadcrumb\"},\"inLanguage\":\"es-CO\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.fiscalia.gov.co\/colombia\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u00bfLo prefiere con IVA o sin IVA? El no cobro y recaudo del IVA es un delito a partir de este a\u00f1o\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.fiscalia.gov.co\/colombia\/#website\",\"url\":\"https:\/\/www.fiscalia.gov.co\/colombia\/\",\"name\":\"Fiscal\u00eda General de la Naci\u00f3n\",\"description\":\"P\u00e1gina oficial de la Fiscal\u00eda General de la Naci\u00f3n \u2013 Colombia. Garantizamos el acceso efectivo a la justicia, la verdad y la reparaci\u00f3n de las v\u00edctimas de los delitos.\",\"publisher\":{\"@id\":\"https:\/\/www.fiscalia.gov.co\/colombia\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.fiscalia.gov.co\/colombia\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es-CO\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.fiscalia.gov.co\/colombia\/#organization\",\"name\":\"Fiscal\u00eda General de la Naci\u00f3n\",\"url\":\"https:\/\/www.fiscalia.gov.co\/colombia\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es-CO\",\"@id\":\"https:\/\/www.fiscalia.gov.co\/colombia\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.fiscalia.gov.co\/colombia\/wp-content\/uploads\/LogoHorizontal_1.jpg\",\"contentUrl\":\"https:\/\/www.fiscalia.gov.co\/colombia\/wp-content\/uploads\/LogoHorizontal_1.jpg\",\"width\":300,\"height\":90,\"caption\":\"Fiscal\u00eda General de la Naci\u00f3n\"},\"image\":{\"@id\":\"https:\/\/www.fiscalia.gov.co\/colombia\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/FiscaliaCol\",\"https:\/\/x.com\/FiscaliaCol\",\"https:\/\/www.instagram.com\/fiscaliacol\",\"https:\/\/www.linkedin.com\/company\/fiscalia-general-de-la-naci-n\/\",\"https:\/\/youtube.com\/@fiscaliageneraldelanacion-4668?si=6nN79nyQICPU5iTh\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.fiscalia.gov.co\/colombia\/#\/schema\/person\/3903856a3ce2d54b094c69eb29247895\",\"name\":\"dfgordillo\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es-CO\",\"@id\":\"https:\/\/www.fiscalia.gov.co\/colombia\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b6356e21c5657c60757fe6fb9493e947?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b6356e21c5657c60757fe6fb9493e947?s=96&d=mm&r=g\",\"caption\":\"dfgordillo\"},\"sameAs\":[\"dfgordillo\"],\"url\":\"https:\/\/www.fiscalia.gov.co\/colombia\/author\/dfgordillo\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fiscal\u00eda General de la Naci\u00f3n","description":"P\u00e1gina oficial de la Fiscal\u00eda General de la Naci\u00f3n \u2013 Colombia. Garantizamos el acceso efectivo a la justicia, la verdad y la reparaci\u00f3n de las v\u00edctimas de los delitos.","robots":{"index":"noindex","follow":"follow"},"og_locale":"es_ES","og_type":"article","og_title":"Fiscal\u00eda General de la Naci\u00f3n","og_description":"P\u00e1gina oficial de la Fiscal\u00eda General de la Naci\u00f3n \u2013 Colombia. Garantizamos el acceso efectivo a la justicia, la verdad y la reparaci\u00f3n de las v\u00edctimas de los delitos.","og_url":"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/","og_site_name":"Fiscal\u00eda General de la Naci\u00f3n","article_publisher":"https:\/\/www.facebook.com\/FiscaliaCol","article_published_time":"2017-02-07T15:52:34+00:00","author":"dfgordillo","twitter_card":"summary_large_image","twitter_creator":"@FiscaliaCol","twitter_site":"@FiscaliaCol","twitter_misc":{"Escrito por":"dfgordillo","Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/#article","isPartOf":{"@id":"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/"},"author":{"name":"dfgordillo","@id":"https:\/\/www.fiscalia.gov.co\/colombia\/#\/schema\/person\/3903856a3ce2d54b094c69eb29247895"},"headline":"\u00bfLo prefiere con IVA o sin IVA? El no cobro y recaudo del IVA es un delito a partir de este a\u00f1o","datePublished":"2017-02-07T15:52:34+00:00","dateModified":"2017-02-07T15:52:34+00:00","mainEntityOfPage":{"@id":"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/"},"wordCount":294,"publisher":{"@id":"https:\/\/www.fiscalia.gov.co\/colombia\/#organization"},"keywords":["IVA","Recaudo"],"articleSection":["Seccional Bogot\u00e1","Seccionales"],"inLanguage":"es-CO"},{"@type":"WebPage","@id":"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/","url":"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/","name":"Fiscal\u00eda General de la Naci\u00f3n","isPartOf":{"@id":"https:\/\/www.fiscalia.gov.co\/colombia\/#website"},"datePublished":"2017-02-07T15:52:34+00:00","dateModified":"2017-02-07T15:52:34+00:00","description":"P\u00e1gina oficial de la Fiscal\u00eda General de la Naci\u00f3n \u2013 Colombia. Garantizamos el acceso efectivo a la justicia, la verdad y la reparaci\u00f3n de las v\u00edctimas de los delitos.","breadcrumb":{"@id":"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/#breadcrumb"},"inLanguage":"es-CO","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.fiscalia.gov.co\/colombia\/seccionales\/lo-prefiere-con-iva-o-sin-iva-el-no-cobro-y-recaudo-del-iva-es-un-delito-a-partir-de-este-ano\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.fiscalia.gov.co\/colombia\/"},{"@type":"ListItem","position":2,"name":"\u00bfLo prefiere con IVA o sin IVA? El no cobro y recaudo del IVA es un delito a partir de este a\u00f1o"}]},{"@type":"WebSite","@id":"https:\/\/www.fiscalia.gov.co\/colombia\/#website","url":"https:\/\/www.fiscalia.gov.co\/colombia\/","name":"Fiscal\u00eda General de la Naci\u00f3n","description":"P\u00e1gina oficial de la Fiscal\u00eda General de la Naci\u00f3n \u2013 Colombia. Garantizamos el acceso efectivo a la justicia, la verdad y la reparaci\u00f3n de las v\u00edctimas de los delitos.","publisher":{"@id":"https:\/\/www.fiscalia.gov.co\/colombia\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.fiscalia.gov.co\/colombia\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es-CO"},{"@type":"Organization","@id":"https:\/\/www.fiscalia.gov.co\/colombia\/#organization","name":"Fiscal\u00eda General de la Naci\u00f3n","url":"https:\/\/www.fiscalia.gov.co\/colombia\/","logo":{"@type":"ImageObject","inLanguage":"es-CO","@id":"https:\/\/www.fiscalia.gov.co\/colombia\/#\/schema\/logo\/image\/","url":"https:\/\/www.fiscalia.gov.co\/colombia\/wp-content\/uploads\/LogoHorizontal_1.jpg","contentUrl":"https:\/\/www.fiscalia.gov.co\/colombia\/wp-content\/uploads\/LogoHorizontal_1.jpg","width":300,"height":90,"caption":"Fiscal\u00eda General de la Naci\u00f3n"},"image":{"@id":"https:\/\/www.fiscalia.gov.co\/colombia\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/FiscaliaCol","https:\/\/x.com\/FiscaliaCol","https:\/\/www.instagram.com\/fiscaliacol","https:\/\/www.linkedin.com\/company\/fiscalia-general-de-la-naci-n\/","https:\/\/youtube.com\/@fiscaliageneraldelanacion-4668?si=6nN79nyQICPU5iTh"]},{"@type":"Person","@id":"https:\/\/www.fiscalia.gov.co\/colombia\/#\/schema\/person\/3903856a3ce2d54b094c69eb29247895","name":"dfgordillo","image":{"@type":"ImageObject","inLanguage":"es-CO","@id":"https:\/\/www.fiscalia.gov.co\/colombia\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b6356e21c5657c60757fe6fb9493e947?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b6356e21c5657c60757fe6fb9493e947?s=96&d=mm&r=g","caption":"dfgordillo"},"sameAs":["dfgordillo"],"url":"https:\/\/www.fiscalia.gov.co\/colombia\/author\/dfgordillo\/"}]}},"_links":{"self":[{"href":"https:\/\/www.fiscalia.gov.co\/colombia\/wp-json\/wp\/v2\/posts\/99060","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fiscalia.gov.co\/colombia\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fiscalia.gov.co\/colombia\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fiscalia.gov.co\/colombia\/wp-json\/wp\/v2\/users\/143"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fiscalia.gov.co\/colombia\/wp-json\/wp\/v2\/comments?post=99060"}],"version-history":[{"count":2,"href":"https:\/\/www.fiscalia.gov.co\/colombia\/wp-json\/wp\/v2\/posts\/99060\/revisions"}],"predecessor-version":[{"id":99598,"href":"https:\/\/www.fiscalia.gov.co\/colombia\/wp-json\/wp\/v2\/posts\/99060\/revisions\/99598"}],"wp:attachment":[{"href":"https:\/\/www.fiscalia.gov.co\/colombia\/wp-json\/wp\/v2\/media?parent=99060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fiscalia.gov.co\/colombia\/wp-json\/wp\/v2\/categories?post=99060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fiscalia.gov.co\/colombia\/wp-json\/wp\/v2\/tags?post=99060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}