{"id":2351,"date":"2025-07-14T16:51:39","date_gmt":"2025-07-14T16:51:39","guid":{"rendered":"https:\/\/planningtax.com\/?p=2351"},"modified":"2025-07-14T16:51:40","modified_gmt":"2025-07-14T16:51:40","slug":"sancion-por-omitir-ingresos-o-servir-de-instrumentos-para-evasion-termino-de-prescripcion-de-la-facultad-sancionatoria","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/sancion-por-omitir-ingresos-o-servir-de-instrumentos-para-evasion-termino-de-prescripcion-de-la-facultad-sancionatoria\/","title":{"rendered":"Sanci\u00f3n por omitir ingresos o servir de instrumentos para evasi\u00f3n &#8211; T\u00e9rmino de prescripci\u00f3n de la facultad sancionatoria"},"content":{"rendered":"<p>Para que proceda la imposici\u00f3n de la sanci\u00f3n por omitir ingresos o servir de instrumento de evasi\u00f3n, prevista en el art\u00edculo&nbsp;669&nbsp;del Estatuto Tributario (E.T.), \u00bfEl representante legal de una sociedad que sirvi\u00f3 como instrumento de evasi\u00f3n tributaria debe ostentar la calidad de responsable del impuesto sobre las ventas a la que alude el art\u00edculo antes mencionado?<\/p>\n\n\n\n<p>A efectos de contabilizar el t\u00e9rmino de dos (2) a\u00f1os previsto en el art\u00edculo&nbsp;638&nbsp;del E.T., en el tr\u00e1mite de imposici\u00f3n de la sanci\u00f3n del art\u00edculo&nbsp;669&nbsp;del E.T. en contra del representante de una sociedad que sirvi\u00f3 como instrumento de evasi\u00f3n tributaria, \u00bfse debe tener en cuenta la declaraci\u00f3n de renta y complementarios o de ingresos y patrimonio de la sociedad?<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/07\/oficio_dian_9663_2025.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of oficio_dian_9663_2025.\"><\/object><a id=\"wp-block-file--media-7c392017-bb4d-4b6e-9c3c-b3fc77bc8246\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/07\/oficio_dian_9663_2025.pdf\">oficio_dian_9663_2025<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/07\/oficio_dian_9663_2025.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-7c392017-bb4d-4b6e-9c3c-b3fc77bc8246\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Para que proceda la imposici\u00f3n de la sanci\u00f3n por omitir ingresos o servir de instrumento de evasi\u00f3n, prevista en el art\u00edculo&nbsp;669&nbsp;del Estatuto Tributario (E.T.), \u00bfEl representante legal de una sociedad que sirvi\u00f3 como instrumento de evasi\u00f3n tributaria debe ostentar la calidad de responsable del impuesto sobre las ventas a la que alude el art\u00edculo antes [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1194,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2351","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"_links":{"self":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2351","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/comments?post=2351"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2351\/revisions"}],"predecessor-version":[{"id":2353,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2351\/revisions\/2353"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media\/1194"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=2351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}