Cuestiones relevantes de los modelos 340 y 347 del ejercicio 2012

7/23/2019 Cuestiones relevantes de los modelos 340 y 347 del ejercicio 2012

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ETDUQFMODU AD FOQD[U UMK[D JMU HMADJMU 519 V 51> Goqmofm Duqdkgo 5/>

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MKJFIGAMU G ^[DUDOQG[ DJ HMADJM 519

Ad getd{am emo jm afu~tduqm do dj g{qetjm 65 ad jg Jdv 43-;>>5* ad 79 ad

afefdhk{d* Idod{gj Q{fktqg{fg* jgu ~d{umogu bufegu m `t{afegu* ~kjfegu m

~{frgagu* gu emhm jgu doqfagadu g wtd ud {dbfd{d dj g{qetjm 54/1 ad afecg Jdv*

wtd adug{{mjjdo geqfrfagadu dh~{dug{fgjdu m ~{mbdufmogjdu* adkd{o ~{dudoqg{

tog adejg{gefo gotgj {djgqfrg g utu m~d{gefmodu emo qd{ed{gu ~d{umogu/

Dj g{qetjm 57 adj [dijghdoqm Idod{gj ad jgu geqtgefmodu v jmu ~{medafhfdoqmu

ad iduqfo d fou~deefo q{fktqg{fg v ad adug{{mjjm ad jgu om{hgu emhtodu ad jmu

~{medafhfdoqmu ad g~jfegefo ad jmu q{fktqmu* g~{mkgam ~m{ dj [dgj Ade{dqm

7>24-;>>9* ad ;9 ad `tjfm* dothd{g jmu mkjfigamu g uthfofuq{g{ fobm{hgefoumk{d m~d{gefmodu emo qd{ed{gu ~d{umogu/

^m{ mq{g ~g{qd* dj g{qetjm 5; adjfhfqg dj hkfqm utk`dqfrm ad mkjfigamu g

~{dudoqg{ jg adejg{gefo gotgj* duqgkjdefdoam wtd wtdago dsejtfagu ad ut

~{dudoqgefo jgu ufitfdoqdu ~d{umogu m doqfagadu0

g& Wtfdodu {dgjfedo do Du~gg geqfrfagadu dh~{dug{fgjdu m ~{mbdufmogjdu

ufo qdod{ do qd{{fqm{fm du~gmj jg udad ad ut geqfrfaga demohfeg* to

duqgkjdefhfdoqm ~d{hgodoqd m ut amhfefjfm bfuegj m* do dj egum ad

doqfagadu do {ifhdo ad gq{fktefo ad {doqgu emouqfqtfagu do djdsq{go`d{m* ufo qdod{ ~{dudoefg do qd{{fqm{fm du~gmj/

k& Jgu ~d{umogu bufegu v doqfagadu do gq{fktefo ad {doqgu do dj Fh~tduqm

umk{d jg [doqg ad jgu ^d{umogu Bufegu* ~m{ jgu geqfrfagadu wtd q{fktqdo

do afecm fh~tduqm ~m{ dj hqmam ad duqfhgefo mk`dqfrg v*

ufhtjqodghdoqd* do dj Fh~tduqm umk{d dj Rgjm{ Ggafam ~m{ jmu

{dihdodu du~defgjdu ufh~jfbfegam m ad jg gi{fetjqt{g* igogad{g v ~dueg

m adj {deg{im ad dwtfrgjdoefg* ugjrm ~m{ jgu m~d{gefmodu ~m{ jgu wtd

dhfqgo bgeqt{g/

e& Jmu mkjfigamu q{fktqg{fmu wtd om cgvgo {dgjfpgam m~d{gefmodu wtd do ut

emo`toqm* {du~deqm ad mq{g ~d{umog doqfaga* cgvgo ut~d{gam jg efb{g ad

5/>>4*>2 dt{mu at{goqd dj gm ogqt{gj em{{du~moafdoqd m ad 5>>*47

dt{mu at{goqd dj hfuhm ~d{fmam* etgoam* do duqd jqfhm ut~tduqm*

{dgjfedo jg btoefo ad emk{m ~m{ etdoqg ad qd{ed{mu ad cmom{g{fmu

~{mbdufmogjdu m ad ad{decmu ad{frgamu ad jg ~{m~fdaga foqdjdeqtgj*

foatuq{fgj m ad gtqm{ t mq{mu ~m{ etdoqg ad ad utu umefmu* gumefgamu m

emjdifgamu/

a& Jmu mkjfigamu q{fktqg{fmu wtd cgvgo {dgjfpgam dsejtufrghdoqd

m~d{gefmodu om umhdqfagu gj adkd{ ad adejg{gefo* udio jm afu~tduqm

do dj g{qetjm 55/


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OM [DUDOQGEFO

G ~g{qf{ ad jg adejg{gefo em{{du~moafdoqd gj d`d{efefm ;>7;* dj g{qetjm 5;/d&

dsejtvd ad jg mkjfigefo ad ~{dudoqg{ jg Adejg{gefo gotgj ad m~d{gefmodu emo

qd{ed{gu ~d{umogu* hmadjm 519* g jmu mkjfigamu q{fktqg{fmu wtd adkgo fobm{hg{

umk{d jgu m~d{gefmodu foejtfagu do jmu jfk{mu {difuq{m adj FRG #hmadjm 51>&/

^[DUDOQGEFO

Jg ~{dudoqgefo adj hmadjm 519 adkd{ cged{ud mkjfigqm{fghdoqd ~m{ rg

qdjdhqfeg do dj egum ad mkjfigamu q{fktqg{fmu wtd qdoigo jg bm{hg `t{afeg ad

umefdaga goofhg m umefdaga ad {du~mougkfjfaga jfhfqgag/

M^D[GEFMODU ADEJG[GKJDU

Dj g{qetjm 55 adj [dijghdoqm Idod{gj ad jgu geqtgefmodu v jmu ~{medafhfdoqmu

ad iduqfo d fou~deefo q{fktqg{fg v ad adug{{mjjm ad jgu om{hgu emhtodu ad jmu

~{medafhfdoqmu ad g~jfegefo ad jmu q{fktqmu* duqgkjded jgu m~d{gefmodu wtd

adkdo foejtf{ud do jg adejg{gefo gotgj ad m~d{gefmodu emo qd{ed{gu ~d{umogu*

gu emhm gwtdjjgu wtd om adkdo adejg{g{ud/

FH^M[QD AD JGU M^D[GEFMODU

G dbdeqmu ad jg eth~jfhdoqgefo adj hmadjm 519 ud doqfdoad ~m{ fh~m{qd ad jg

m~d{gefo dj fh~m{qd qmqgj ad jg emoq{g~{duqgefo/ Do jmu ut~tduqmu ad

m~d{gefmodu ut`dqgu v om dsdoqgu adj Fh~tduqm umk{d dj Rgjm{ Ggafam ud

adkdo ggaf{ jgu etmqgu adj Fh~tduqm v {deg{imu ad dwtfrgjdoefg {d~d{etqfamu m

um~m{qgamu v jgu emh~dougefmodu do dj {ifhdo du~defgj ad jg gi{fetjqt{g*

igogad{g m ~dueg ~d{efkfagu m ugqfubdecgu/

Ud doqfdoad ~m{ fh~m{qd qmqgj ad jg emoq{g~{duqgefo dj wtd {dutjqd ad g~jfeg{ jgu

om{hgu ad adqd{hfogefo ad jg kgud fh~mofkjd adj Fh~tduqm umk{d dj Rgjm{

Ggafam* foejtum {du~deqm ad gwtdjjgu m~d{gefmodu om ut`dqgu m dsdoqgu adj

hfuhm/ Gufhfuhm* ud{o g~jfegkjdu duqgu om{hgu ~m{ jgu doqfagadu gemifagu gj

[ifhdo du~defgj adj i{t~m ad doqfagadu wtd cgvgo m~qgam ~m{ jm afu~tduqm do

dj g{qetjm 725 udsfdu/efoem ad jg Jdv adj Fh~tduqm umk{d dj Rgjm{ Ggafam/

Emorfdod {dem{ag{* ~m{ mq{g ~g{qd* wtd aduadjg adejg{gefo em{{du~moafdoqd gj

d`d{efefm ;>77 jg fobm{hgefo {djgqfrg g jgu m~d{gefmodu wtd ud adkdo adejg{g{

do dj hmadjm 519 ud uthfofuq{g aduijmugag q{fhduq{gjhdoqd* dsed~qm jg {djgqfrg

g jgu egoqfagadu ~d{efkfagu do hdqjfem* wtd ud uditf{ uthfofuq{goam do

q{hfomu gotgjdu* v jg ugjrdaga foafegag goqd{fm{hdoqd {du~deqm g jmu ut`dqmu

~gufrmu foue{fqmu do dj {difuq{m ad adrmjtefo hdoutgj ad FRG #mkjfigamu g

~{dudoqg{ dj hmadjm 51>&/


4/12


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Dj fh~m{qd ad jgu m~d{gefmodu ud adejg{g{ odqm ad jgu adrmjtefmodu m

aduetdoqmu v kmofbfegefmodu emoedafamu v ad jgu m~d{gefmodu wtd wtdado ufo

dbdeqm* cgkfagu do dj hfuhm q{fhduq{d ogqt{gj v qdofdoam do etdoqg jgu

gjqd{gefmodu ad ~{defm gegdefagu do dj hfuhm ~d{mam/

Etgoam duqgu ef{etouqgoefgu hmafbfegqfrgu ud ~{matpego do afuqfoqm q{fhduq{d

ogqt{gj g gwtj do wtd qtrm jtig{ jg m~d{gefo g jg wtd gbdeqgo adkd{o

foejtf{ud do dj em{{du~moafdoqd q{fhduq{d ogqt{gj do wtd cgvgo qdofam jtig{ jgu

hfuhgu* ufdh~{d wtd dj {dutjqgam odqm ad duqgu hmafbfegefmodu ut~d{d* `toqm

emo dj {duqm ad m~d{gefmodu {dgjfpgagu emo jg hfuhg ~d{umog m doqfaga do dj

gm ogqt{gj* jg efb{g ad 5/>>4*>2 dt{mu/

Dj fh~m{qd ad jgu m~d{gefmodu ud adejg{g{ qdofdoam do etdoqg jgu

hmafbfegefmodu ~{matefagu do jg kgud fh~mofkjd adj Fh~tduqm umk{d dj Rgjm{

Ggafam g emoudetdoefg ad wtd ud afeqd gtqm ad adejg{gefo ad emoet{um

udio jm afu~tduqm do dj g{qetjm 3>/ Q{du ad jg Jdv 59-766;/

E[FQD[FMU AD FH^TQGEFO QDH^M[GJ

Umo m~d{gefmodu wtd adkdo {djgefmog{ud do dj hmadjm 519 jgu {dgjfpgagu ~m{ dj

adejg{goqd do dj gm ogqt{gj gj wtd ud {dbfd{d jg adejg{gefo/

G duqmu dbdeqmu* jgu m~d{gefmodu ud doqdoad{o ~{matefagu do dj ~d{mam do dj

wtd ud adkg {dgjfpg{ jg gomqgefo {difuq{gj ad jg bgeqt{g m amethdoqm utuqfqtqfrm

wtd uf{rg ad `tuqfbfegoqd/

Do jmu egumu do wtd ud ~{matpego adrmjtefmodu* aduetdoqmu* kmofbfegefmodu v

m~d{gefmodu wtd wtdado ufo dbdeqm m gjqd{gefmodu ad ~{defm* gu emhm do dj

ut~tduqm ad wtd ud afeqd gtqm ad adejg{gefo ad emoet{um wtd cgvgo agam

jtig{ g hmafbfegefmodu do jg kgud fh~mofkjd adj Fh~tduqm umk{d dj Rgjm{

Ggafam* udio jm afu~tduqm do dj g~g{qgam q{du adj g{qetjm 3> ad jg Jdv

59-766;* qdofdoam jtig{ do to q{fhduq{d ogqt{gj afbd{doqd g gwtj do dj wtd

adkf foejtf{ud jg m~d{gefo g jg wtd gbdeqgo qgjdu ef{etouqgoefgu hmafbfegqfrgu*

uqgu adkd{o ud{ {dbjd`gagu do dj q{fhduq{d ogqt{gj do wtd ud cgvgo ~{matefam

jgu hfuhgu* ufdh~{d wtd dj {dutjqgam ad duqgu hmafbfegefmodu ut~d{d* `toqm emo

dj {duqm ad m~d{gefmodu {dgjfpgagu emo jg hfuhg ~d{umog m doqfaga do dj gm

ogqt{gj* jg efb{g ad 5/>>4*>2 dt{mu do rgjm{ gkumjtqm/

Jmu goqfef~mu ad ejfdoqdu v g ~{mrddam{du v mq{mu ge{ddam{du emouqfqtvdo

m~d{gefmodu wtd adkdo foejtf{ud do dj hmadjm 519/ Gj dbdeqtg{ud tjqd{fm{hdoqd

jg m~d{gefo* ud adejg{g{ dj fh~m{qd qmqgj ad jg hfuhg hfom{oamjm do dj adj

goqfef~m goqd{fm{hdoqd adejg{gam* ufdh~{d wtd dj {dutjqgam ad duqg hfom{gefo

ut~d{d* `toqm emo dj {duqm ad m~d{gefmodu {dgjfpgagu do dj gm ogqt{gj emo jg

hfuhg ~d{umog m doqfaga jg efb{g ad 5/>>4*>2 dt{mu do rgjm{ gkumjtqm/


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Jgu utkrdoefmodu* gtsfjfmu m gvtagu wtd emoedago jgu Doqfagadu foqdi{gagu do

jgu afuqfoqgu Gahfofuq{gefmodu ~kjfegu qd{{fqm{fgjdu m do jg Gahfofuq{gefo

fouqfqtefmogj ud doqdoad{o ugqfubdecmu dj ag do wtd ud ds~fag jg

em{{du~moafdoqd m{ado ad ~gim/ Ad om dsfuqf{ m{ado ad ~gim ud doqdoad{o

ugqfubdecgu etgoam ud dbdeqd dj ~gim/

Etgoam jgu egoqfagadu ~d{efkfagu do hdqjfem ~{drfuqgu do dj g{qetjm 51/7/c&

om ~tdago foejtf{ud do jg adejg{gefo adj gm ogqt{gj do dj wtd ud {dgjfpgo jgu

m~d{gefmodu ~m{ ~d{efkf{ud emo ~muqd{fm{faga g ut ~{dudoqgefo m ~m{ om cgkd{

gjegopgam do dud hmhdoqm to fh~m{qd ut~d{fm{ g 2/>>> dt{mu* jmu mkjfigamu

q{fktqg{fmu adkd{o foejtf{jgu ud~g{gaghdoqd do jg adejg{gefo em{{du~moafdoqd

gj gm ogqt{gj ~muqd{fm{ do dj wtd ud ctkfdud dbdeqtgam dj emk{m m ud ctkfdud

ut~d{gam dj fh~m{qd udgjgam goqd{fm{hdoqd/

^JGPM AD [DUDOQGEFO

Jg adejg{gefo em{{du~moafdoqd gj d`d{efefm ;>7;* v ~muqd{fm{du* dj hmadjm 519*

qgoqm do jg hmagjfaga ad fh~{dum emhm do um~m{qd af{deqghdoqd jdifkjd ~m{

m{adogam{* adkd{ ~{dudoqg{ud do dj hdu ad bdk{d{m ad egag gm do {djgefo

emo jgu m~d{gefmodu wtd em{{du~moago gj gm ogqt{gj fohdafgqghdoqd goqd{fm{/


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^[DITOQGU B[DETDOQDU{djgqfrgu g jgu

ADEJG[GEFMODU FOBM[HGQFRGU HMADJMU 51> V 519

#Adejg{gefo fobm{hgqfrg ad m~d{gefmodu foejtfagu do jmu jfk{mu {difuq{m v mq{gum~d{gefmodu* {ditjgag do dj g{qetjm 52 adj [IGQ* v Adejg{gefo gotgj adm~d{gefmodu emo qd{ed{gu ~d{umogu&

HMADJM 51>

OMRDAGADU D@D[EFEFM ;>7;

7/ G ~g{qf{ adj d`d{efefm ;>7; adkdo adejg{g{ud do dj 51> mq{gu

m~d{gefmodu gadhu ad jgu bgeqt{gu=

U/ Adkd fobm{hg{ud ad jg {dgjfpgefo ad jgu ufitfdoqdu m~d{gefmodu0

( M~d{gefo ad g{{doaghfdoqm ad jmegj ad odimefm0 ud emoufiog{

jg ejgrd [ v ud eth~jfhdoqg{o jmu otdrmu egh~mu {djg qfrmu g jg

{dbd{doefg egqguq{gj v ufqtgefo adj fohtdkjd/

( Utkrdoefmodu* gtsfjfmu m gvtagu ugqfubdecgu m {defkfagu* qgoqm

~m{ ~g{qd ad Gahfofuq{gefmodu ~kjfegu emhm ad doqfagadu

~{frgagu0 ud emoufiog{ jg ejgrd U/( Emk{mu ~m{ etdoqg ad qd{ed{mu ad cmom{g{fmu ~{mbdufmogjdu m ad

ad{decmu ad{frgamu ad jg ~{m~fdaga foqdjdeqtgj* foatuq{fgj* ad gtqm{

t mq{mu ~m{ etdoqg ad utu umefmu* gumefgamu m emjdifgamu

dbdeqtgamu ~m{ umefdagadu* gumefgefmodu* emjdifmu ~{mbdufmogjdu

t mq{gu doqfagadu wtd* doq{d utu btoefmodu* {dgjfedo jgu ad emk{m0

ud emoufiog{ jg ejgrd Q/

( M~d{gefo ad udit{mu0 ud emoufiog{ jg ejgrd T/

( Emh~{gu ad gidoefgu rfg`du0 m~d{gefmodu ad ~{duqgefo ad

ud{rfefmu ad hdafgefo do omhk{d v ~m{ etdoqg g`dog {djgqfrmu g

jmu ud{rfefmu ad q{gou~m{qd ad rfg`d{mu v ad utu dwtf~g`du wtd jgu

gidoefgu ad rfg`du ~{duqdo gj aduqfogqg{fm ad afecmu ud{rfefmu ad

q{gou~m{qd* ad getd{am emo jm afu~tduqm do dj g~g{qgam 5 ad jg

afu~mufefo gafefmogj etg{qg adj [dijghdoqm ~m{ dj wtd ud {ditjgo

jgu mkjfigefmodu ad bgeqt{gefo0 ud emoufiog{ jg ejgrd R/

( M~d{gefmodu ut`dqgu gj Fh~tduqm umk{d jg ^{mateefo* jmu

Ud{rfefmu v jg Fh~m{qgefo do jgu Eftagadu ad Edtqg v Hdjfjjg0 ud

emoufiog{ jg ejgrd Y/

( M~d{gefmodu ~m{ jgu wtd jmu dh~{dug{fmu m ~{mbdufmogjdu wtd

ugqfubgigo emh~dougefmodu gi{emjgu cgvgo ds~dafam dj {defkmem{{du~moafdoqd0 ud emoufiog{ jg ejgrd S/


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;

( Fh~m{qd ~d{efkfam do hdqjfem0 ud emoufiog{o jmu fh~m{qdu

ut~d{fm{du g 2/>>> dt{mu wtd ud ctkfd{go ~d{efkfam do hdqjfem/

Gufhfuhm* do duqmu egumu* ud fobm{hg{ dj egh~m D`d{efefm gj

wtd em{{du~moado jgu bgeqt{gu wtd m{fifogo dj emk{m do hdqjfem/

( Fh~m{qd~d{efkfam ~m{ q{gouhfufmodu ad fohtdkjdu ut`dqgu g

FRG0 ud fobm{hg{ ad jgu egoqfagadu wtd ud ~d{efkgo do

emoq{g~{duqgefo ~m{ q{gouhfufmodu ad fohtdkjdu/

;/ Ud hgoqfdodo jgu geqtgjdu ejgrdu ad m~d{gefo=

U/ Gadhu ud ggado otdrgu ejgrdu v otdrmu egh~mu #wtd ud cgoefqgam do jg ~{ditoqg goqd{fm{& wtd ~d{hfqdo fobm{hg{ umk{d jgu

m~d{gefmodu wtd ud duqgkgo adejg{goam do dj hfof 519/

5 Ehm ud {difuq{g tog m~d{gefo ad g{{doaghfdoqm ad jmegj adodimefm=

Dj g{{doagam{ {difuq{g{ jg bgeqt{g ds~dafag emo jg ejgrd [ v adkd{eth~jfhdoqg{ dj egh~m em{{du~moafdoqd g jg {dbd{doefg egqguq{gj v g jgufqtgefo adj fohtdkjd/

Dj g{{doagqg{fm ud jfhfqg{ g {difuq{g{ jg bgeqt{g {defkfag emo jg ejgrd [/

1/ Ehm ud {difuq{g tog utkrdoefo emoedafag=

Emhm m~d{gefo om ut`dqg* om ud eth~jfhdoqg{ dj egh~m Kgudfh~mofkjd* hfdoq{gu wtd do Qf~m fh~mufqfrm v Etmqg udeth~jfhdoqg{o emo >/

Dj m{igofuhm m doqfaga wtd jg emoedag {difuq{g{ jg m~d{gefo do dj jfk{m{difuq{m ad bgeqt{gu {defkfagu emo jg ejgrd U v eth~jfhdoqg{ dj OFB*omhk{d m {gpo umefgj adj aduqfogqg{fm gu emhm dj egh~m Qmqgj ad jgm~d{gefo vjmu egh~mu Ohd{m bgeqt{gu v O {difuq{mu/

Dj m{igofuhm m doqfaga wtd jg {defkg {difuq{g{ jg m~d{gefo do dj jfk{m{difuq{m ad bgeqt{gu ds~dafagu emo jg ejgrd U v eth~jfhdoqg{ dj OFB*omhk{d m {gpo umefgj adj ~gigam{ gu emhm dj egh~m Qmqgj ad jgm~d{gefo v jmu egh~mu Ohd{m bgeqt{gu v O {difuq{mu/

Do ghkmu egumu* ud fobm{hg{o do jmu ~{m~fmu {difuq{mu dj {duqm adegh~mu g dsed~efo ad Kgud fh~mofkjd g emuqd/

4/ Ehm ud {difuq{go jmu {defkmu ad jgu emh~dougefmodu gi{emjgu*

bm{duqgjdu m ~duwtd{gu g wtd ud {dbfd{d dj g{q 71/7 adj [dijghdoqmad bgeqt{gefo=


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5

Dj ds~dafam{ adj {defkm jm {difuq{g{ do dj Jfk{m {difuq{m ad bgeqt{gu

{defkfagu emo jg ejgrd S/ Emoufiog{ emhm kgud fh~mofkjd jg kgudumk{d jg wtd ud egjetjg jg emh~dougefo v emhm Fh~m{qd qmqgj ad jgbgeqt{g dj qmqgj ad jg emoq{g~{duqgefo/ Dj egh~m qf~m fh~mufqfrm udad`g{ do kjgoem* emhm etmqg um~m{qgag ud emoufiog{ dj fh~m{qd ad jgemh~dougefo v ad bm{hg rmjtoqg{fg ud gomqg{ dj fh~m{qd ad jg etmqgadatefkjd/

2/ Ehm ud {difuq{g tog bgeqt{g ds~dafag wtd emoqfdod djg{{doaghfdoqm ad rg{fmu jmegjdu ad odimefm=

Ud gomqg{ to {difuq{m ~m{ egag jmegj ad odimefm g{{doagam wtd ud

foejtvg do jg bgeqt{g/ Do qmamu djjmu ud emoufiog{ dj hfuhm ohd{m adbgeqt{g v jg ejgrd [* gadhu ud du~defbfeg{ ~g{g egag jmegj jg ejgrd adufqtgefo v dj ohd{m ad {dbd{doefg egqguq{gj/

9/ Etoam adkd eth~jfhdoqg{ud dj egh~m Fh~m{qd ~d{efkfam dohdqjfem=

Ud eth~jfhdoqg{ do jgu adejg{gefmodu em{{du~moafdoqdu gj hdu g ~g{qf{adj etgj ud ~d{efkgo fh~m{qdu do hdqjfem wtd ut~d{do 2/>>> dt{mu{defkfamu ad tog hfuhg ~d{umog m doqfaga/

3/ Ehm adkd eth~jfhdoqg{ud dj egh~m Fh~m{qd ~d{efkfam dohdqjfem=

Jg fobm{hgefo ud gomqg{* ad bm{hg ud~g{gag adj {difuq{m ad jg bgeqt{g*do dj jfk{m ad bgeqt{gu ds~dafagu* do mq{m {difuq{m hdoutgj ofem ~m{egag ~d{umog m doqfaga ad jg wtd ~{medado jmu emk{mu* do dj wtd udadkd emoufiog{ dj OFB* dj omhk{d m {gpo umefgj v dj fh~m{qd qmqgj~d{efkfam do hdqjfem* ufo rmjrd{ g emoufiog{ dj fh~m{qd ad jgum~d{gefmodu/ Do afecm {difuq{m ud fobm{hg{o qghkfo dj {duqm ad

egh~mu* g dsed~efo ad Ejgrd m~d{gefo* Bdecg m~d{gefo* Qf~mfh~mufqfrm* Kgud fh~mofkjd* Etmqg* Fh~m{qd qmqgj bgeqt{g-m~d{gefo*Kgud fh~mofkjd g emuqd Fadoqfbfegefo bgeqt{g* Ohd{m {difuq{m/Du~defgjhdoqd ud adkd{ fobm{hg{ `toqm gj fh~m{qd do hdqjfem* dj egh~mD`d{efefm gj wtd ~d{qdoded jg bgeqt{g wtd m{fifog dj emk{m do hdqjfem/

Do dj egh~m Bdecg ds~dafefo ud emoufiog{ jg bdecg em{{du~moafdoqdgj jqfhm ag adj hdu do wtd ud cgo {dgjfpgam jmu emk{mu/

Tog rdp wtd ud cgvg ut~d{gam dj fh~m{qd ad jmu 2/>>> dt{mu* jgu

egoqfagadu ~d{efkfagu ~muqd{fm{hdoqd ad jg hfuhg ~d{umog m doqfaga udemoufiog{o ufdh~{d ad bm{hg gethtjgag do jgu adejg{gefmodu


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em{{du~moafdoqdu g jmu hdudu do wtd dbdeqfrghdoqd ud ~d{efkgofh~m{qdu do hdqjfem/ Gu ~tdu* ujm ud fobm{hg{ duqd egh~m uf ud cgo

~d{efkfam otdrmu fh~m{qdu do hdqjfem* om g{{guq{oamud utedufrghdoqduf om cgv rg{fgefo do ut fh~m{qd aduad jg jqfhg rdp wtd ud adejg{/

D`dh~jm0

( Hg{pm0 Jg umefdaga S {dgjfpg tog rdoqg 7 g V ~m{ fh~m{qd qmqgj ad7>/>>> dt{mu/

( Gk{fj0 Jg umefdaga S {dgjfpg tog rdoqg ; g V ~m{ fh~m{qd qmqgj ad74/>>> dt{mu

( Hgvm0 Jg umefdaga S {dgjfpg tog rdoqg 5 g V ~m{ to fh~m{qd qmqgj ad1/>>> dt{mu/

( Gk{fj0 emk{m do dbdeqfrm ~{medadoqd ad jg rdoqg 7 ~m{ 5/>>> dt{mu/( Hgvm0 emk{m do dbdeqfrm ~{medadoqd ad jg rdoqg 7 ~m{ 5/>>> dt{mu v

ad jg rdoqg ; ~m{ 4/>>> dt{mu/( @tofm0 emk{m do dbdeqfrm ~{medadoqd ad jg rdoqg 7 ~m{ 1/>>> dt{mu v

ad jg rdoqg ; ~m{ 4/>>> dt{mu/( @tjfm0 emk{m do dbdeqfrm ~{medadoqd ad jg rdoqg ; ~m{ 4/>>> dt{mu( Gimuqm g meqtk{d0 om ud ~d{efkdo emk{mu do hdqjfem( Omrfdhk{d0 emk{m dbdeqfrm ~{medadoqd ad jg rdoqg 5 ~m{ 1/>>> dt{mu

Ehm adkd {difuq{g{ S do ut hmadjm 51> jmu emk{mu do dbdeqfrm{defkfamu=

Gk{fj0 om adkd emoufiog{ ogag/Hgvm0 emoufiog{ to fh~m{qd ad 77/>>> dt{mu/@tofm0 emoufiog{ to fh~m{qd ad ;>/>>> dt{mu/@tjfm0 emoufiog{ to fh~m{qd ad ;4/>>> dt{muGimuqm g meqtk{d0 om ud emoufiog Fh~m{qd do hdqjfem/Omrfdhk{d0 emoufiog{ ;6/>>> dt{mu/

6/ Ud adkdo adejg{g{ do dj hmadjm 51> ad ;>7; jmu fh~m{qdu

~d{efkfamu do hdqjfem ~{medadoqdu ad m~d{gefmodu {dgjfpgagu dogmu goqd{fm{du=

Om/ Jg mkjfigefo ad emoufiog{ fh~m{qdu {defkfamu do hdqjfem ut~d{fm{dug 2/>>> dt{mu ud fofefg do dj d`d{efefm ;>7;/ Do emoudetdoefg* gwtdjjmuemk{mu do hdqjfem ~d{efkfamu g ~g{qf{ adj 7 ad dod{m ad ;>7; wtd qdoigoemhm m{fido m~d{gefmodu adejg{gagu cguqg dj 57-7;-;>77 om adkd{oadejg{g{ud do dj hmadjm 51>/


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7>/ Wt fobm{hgefo adkd foejtf{ud do dj egh~m D`d{efefm=

Jgu etgq{m efb{gu em{{du~moafdoqdu gj d`d{efefm do wtd ud cg {difuq{gam jgm~d{gefo ad jg wtd ~{medad dj emk{m do hdqjfem/

77/ Adkd fobm{hg{ud ufdh~{d dj egh~m D`d{efefm=

Om/ Ud fobm{hg{ do dj ~d{mam do wtd ud {difuq{d to fh~m{qd ~d{efkfamdo hdqjfem ut~d{fm{ g 2/>>>* ~m{ m~d{gefmodu {dgjfpgagu g ~g{qf{ adj>7->7-;>7;* v do jmu ~d{fmamu utedufrmu ujm etgoam ud ~d{efkgo hufh~m{qdu do hdqjfem/

7;/ Ehm ud {difuq{g tog m~d{gefo ad udit{mu=

Jgu doqfagadu gudit{gam{gu adkd{o emoufiog{ emo jg ejgrd T do to{difuq{m ud~g{gam adj {duqm ad m~d{gefmodu {dgjfpgagu ~m{ jg hfuhgu jgum~d{gefmodu ad udit{m* do dj etgj ud emoufiog{ dj egh~m KgudFh~mofkjd* hfdoq{gu wtd do Qf~m fh~mufqfrm v Etmqg ud emoufiog{>/ Do dj egh~m Fh~m{qd qmqgj bgeqt{g-m~d{gefo ud emoufiog{ djfh~m{qd qmqgj ad jg emoq{g~{duqgefo/

Ud fobm{hg{o dj {duqm ad jmu egh~mu* gu emhm qghkfo jmu

em{{du~moafdoqdu g Ohd{m ad bgeqt{gu v Ohd{m ad [difuq{mu

Ud gomqg{o do dj jfk{m {difuq{ ad bgeqt{gu ds~dafagu etgoam ud q{gqd ad~{fhgu m emoq{g~{duqgefmodu ~d{efkfagu v do dj ad bgeqt{gu {defkfagujgu foadhofpgefmodu m ~{duqgefmodu ugqfubdecgu do dj d`d{efefm ad utgeqfrfaga gudit{gam{g/

75/ Ehm ud {difuq{go jmu emk{mu ~m{ etdoqg ad qd{ed{mu=

Ehm m~d{gefmodu om ut`dqgu0 om ud eth~jfhdoqg{ dj egh~m Kgudfh~mofkjd* hfdoq{gu wtd do Qf~m fh~mufqfrm v Etmqg ud emoufiog{>/ Do dj egh~m Fh~m{qd qmqgj bgeqt{g-m~d{gefo ud emoufiog{ djfh~m{qd qmqgj ad jg emoq{g~{duqgefo/

Adkd{o {difuq{g{ud do to {difuq{m ud~g{gam do dj Jfk{m ad Bgeqt{guDs~dafagu* emo jg ejgrd ad m~d{gefo Q* foad~doafdoqdhdoqd adjfh~m{qd gj wtd guefdoago/

Do afecm {difuq{m ud fobm{hg{o qghkfo dj {duqm ad egh~mu* g dsed~efoad Bdecg m~d{gefo* Qf~m fh~mufqfrm* Kgud fh~mofkjd* Etmqg*

Kgud fh~mofkjd g emuqd Fadoqfbfegefo ad jg bgeqt{g* Ohd{m adbgeqt{gu v Ohd{m ad {difuq{mu/


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Do dj egh~m Bdecg ad ds~dafefo ud emoufiog{ jg bdecg do wtd ud

{defkg dj emk{m ~m{ etdoqg ad qd{ed{mu/

71/ Ehm ud {difuq{go jmu fh~m{qdu ~d{efkfamu ~m{q{gouhfufmodu ad fohtdkjdu ut`dqgu g FRG=

Ud {difuq{g{o do to {difuq{m ud~g{gam* do dj Jfk{m ad Bgeqt{guDs~dafagu* do dj egh~m Fh~m{qd ~d{efkfam ~m{ q{gouhfufmodu adfohtdkjdu ut`dqgu g FRG foad~doafdoqdhdoqd adj fh~m{qd gj wtdguefdoago/

Do afecm {difuq{m ud fobm{hg{o qghkfo dj {duqm ad egh~mu* g dsed~efoad Ejgrd ad m~d{gefo* Bdecg m~d{gefo* Qf~m fh~mufqfrm* Kgudfh~mofkjd* Etmqg* Fh~m{qd qmqgj bgeqt{g-m~d{gefo* Kgud fh~mofkjd gemuqd Fadoqfbfegefo ad jg bgeqt{g* Ohd{m ad bgeqt{gu v Ohd{m ad{difuq{mu/

Do dj egh~m Bdecg ad ds~dafefo ud emoufiog{ jg bdecg do wtd ud{defkg dj fh~m{qd ~m{ jg q{gouhfufo adj fohtdkjd/

74/ Ehm ud emoufiogo jgu emh~{gu ad jgu gidoefgu ad rfg`dwtd bgeqt{go gj gh~g{m ad jm afu~tduqm do jg Afu~mufefo Gafefmogj1 adj [dijghdoqm ad Bgeqt{gefo=

Jgu gidoefgu ad rfg`du* gomqg{o do dj jfk{m ad Bgeqt{gu Ds~dafagu* adbm{hg ud~g{gag* kg`m jg ejgrd ad m~d{gefo R jgu m~d{gefmodu ad~{duqgefo ad ud{rfefmu ad hdafgefo do omhk{d v ~m{ etdoqg g`dog{djgqfrmu g jmu ud{rfefmu ad q{gou~m{qd ad rfg`d{mu v ad utu dwtf~g`du/

Ud fobm{hg{ dj {duqm ad agqmu ad afecm {difuq{m g dsed~e fo ad Kgudfh~mofkjd g emuqd/ Ud emoufiog{o qghkfo jmu egh~mu Ohd{m adbgeqt{gu v Ohd{m ad {difuq{mu/

72/ Ehm ud {difuq{go jgu m~d{gefmodu ut`dqgu gj F^UF=

Emhm m~d{gefmodu om ut`dqgu0 om ud eth~jfhdoqg{ dj egh~m Kgudfh~mofkjd* hfdoq{gu wtd do Qf~m fh~mufqfrm v Etmqg ud emoufiog{>/ Do dj egh~m fh~m{qd qmqgj ad jg bgeqt{g-m~d{gefo ud emoufiog{ djfh~m{qd qmqgj ad jg emoq{g~{duqgefo/

Ud {difuq{g{o do dj Jfk{m ad Bgeqt{gu Ds~dafagu m [defkfagu emo jgejgrd ad m~d{gefo Y/


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79/ Do dj hmadjm 51> ud hgoqfdodo jmu jhfqdu ad jmu fh~m{qdu~g{g jgu m~d{gefmodu duqgkjdefamu ~g{g dj hmadjm 519=

Om/ Ujm ud hgoqfdod dj jhfqd ad 2/>>> dsejtufrghdoqd ~g{g jmufh~m{qdu ~d{efkfamu do hdqjfem/

Cuestiones relevantes de los modelos 340 y 347 del ejercicio 2012

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Transcript of Cuestiones relevantes de los modelos 340 y 347 del ejercicio 2012