ELABORADO POR:

REVISADO POR:
REVISIÓN FORMA 99030 Y LIBROS DE IVA FECHA DE ELABORACIÓN: 7/16/2024
PERÍODO FISCAL: 01/01/2023 al 31/12/2023
Valor de la UT vigente 9.00
Fecha de la revisión 4/30/2024
Tipo de Cambio S/BCV Reino Unido 45.67

Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
Ref TOTAL
1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena

Ventas Internas no Gravadas - 105,706.57 130,641.00 13,973.10 141,494.79 50,308.05 - 140,171.25 54,139.16 126,619.72 150,662.50 25,987.33 153,168.84 27,265.34 158,687.67 28,908.63 207,360.57 796.42 94,216.47 124,095.56 108,055.95 - 109,577.83 273,465.47 2,225,302.22
Ventas de Exportación - - - - - - - - - - - - - - - - - - - - - - - - -
Ventas Internas Gravadas (16%) - 579,399.08 787,997.56 155,197.23 929,966.81 422,176.08 63,143.00 1,223,684.79 1,226,233.76 683,577.20 923,287.23 1,015,869.27 904,868.61 172,844.65 972,574.16 184,261.50 1,191,737.32 35,684.78 684,956.48 694,242.05 614,142.17 130,450.44 616,073.87 1,677,388.83 15,889,756.87
Total Ventas del Período - 685,105.65 918,638.56 169,170.33 1,071,461.60 472,484.13 63,143.00 1,363,856.04 1,280,372.92 810,196.92 1,073,949.73 1,041,856.60 1,058,037.45 200,109.99 1,131,261.83 213,170.13 1,399,097.89 36,481.20 779,172.95 818,337.61 722,198.12 130,450.44 725,651.70 1,950,854.30 18,115,059.09 (1)'
ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3 ISLR-3

Total Débitos Fiscales - 92,703.85 126,079.61 24,831.56 148,794.69 67,548.17 10,102.88 195,789.57 196,197.40 109,372.35 147,725.96 162,539.08 144,778.98 27,655.14 155,611.87 29,481.84 190,677.97 5,709.56 109,593.04 111,078.73 98,262.75 20,872.07 98,571.82 268,382.21 (3)' 2,542,361.10

- - - - - - - - - -
Total Débitos Fiscales - 92,703.85 126,079.61 24,831.56 148,794.69 67,548.17 10,102.88 195,789.57 196,197.40 109,372.35 147,725.96 162,539.08 144,778.98 27,655.14 155,611.87 29,481.84 190,677.97 5,709.56 109,593.04 111,078.73 98,262.75 20,872.07 98,571.82 268,382.21 2,542,361.10

Total Compras del Período - 351,102.51 600,227.57 344,592.27 319,940.20 415,005.12 121,758.47 464,086.80 66,886.76 478,907.36 327,109.72 464,855.09 294,094.76 535,734.41 74,298.29 483,045.24 266,133.70 192,987.52 997,313.24 260,533.46 601,455.72 267,598.65 744,250.74 136,504.41 8,808,422.01
Total Créditos Fiscales del Período - 52,912.19 91,576.85 55,134.76 49,147.07 66,400.81 12,762.44 67,707.22 7,770.74 76,625.17 52,337.55 74,376.81 32,608.51 79,738.57 11,887.72 77,287.23 42,581.39 23,577.45 156,308.34 28,674.82 96,232.91 32,492.40 119,080.11 21,840.70 1,329,061.76
Créditos Fiscales Totalmente Deducibles - 52,912.19 91,576.85 55,134.76 49,147.07 66,400.81 12,762.44 67,707.22 7,770.74 76,625.17 52,337.55 74,376.81 32,608.51 79,738.57 11,887.72 77,287.23 42,581.39 23,577.45 156,308.34 28,674.82 96,232.91 32,492.40 119,080.11 21,840.70 (2)' 1,329,061.76

Créditos Fiscales Producto de la Aplicación del % prorrata - - - - - - - - - - - - - - - - - - - - - - - -

-

Total Créditos Fiscales Deducibles - 52,912.19 91,576.85 55,134.76 49,147.07 66,400.81 12,762.44 67,707.22 7,770.74 76,625.17 52,337.55 74,376.81 32,608.51 79,738.57 11,887.72 77,287.23 42,581.39 23,577.45 156,308.34 28,674.82 96,232.91 32,492.40 119,080.11 21,840.70 1,329,061.76
Excedente Créditos Fiscales del Mes Anterior - - - - 30,303.20 - - 2,659.56 - - - - - - 52,083.43 - 47,805.39 - 17,867.89 64,583.19 - - 11,620.33 32,128.62 (4)' 259,051.60
Ajustes a los Créditos Fiscales de Períodos Anteriores - - - - - - - - - - - - -
Total Créditos Fiscales - 52,912.19 91,576.85 55,134.76 79,450.27 66,400.81 12,762.44 70,366.78 7,770.74 76,625.17 52,337.55 74,376.81 32,608.51 79,738.57 63,971.15 77,287.23 90,386.78 23,577.45 174,176.23 93,258.01 96,232.91 32,492.40 130,700.44 53,969.32 1,588,113.36

Total Cuota Tributaria - 39,791.66 34,502.76 - 69,344.42 1,147.36 - 125,422.79 188,426.66 32,747.18 95,388.41 88,162.27 112,170.47 - 91,640.72 - 100,291.19 - - 17,820.72 2,029.84 - - 214,412.89 1,213,299.34

Excedente de Crédito Fiscal para el mes siguiente - - - 30,303.20 - - 2,659.56 - - - - - - 52,083.43 - 47,805.39 - 17,867.89 64,583.19 - - 11,620.33 32,128.62 - 259,051.60
Sub-Total Impuesto a Pagar - 39,791.66 34,502.76 - 69,344.42 1,147.36 - 125,422.79 188,426.66 32,747.18 95,388.41 88,162.27 112,170.47 - 91,640.72 - 100,291.19 - - 17,820.72 2,029.84 - - 214,412.89 1,213,299.34

Retenciones IVA Acumuladas por Descontar - - - - - - 21,507.12 21,507.12 - - - - - - 10,393.43 - - - - 15,055.22 - 55,873.42 56,512.71 56,512.71 237,361.73
Retenciones del IVA del Período - 4,508.27 9,809.98 - 11,347.62 22,654.48 - 54,831.90 35,102.73 21,843.62 9,792.57 13,881.38 32,904.91 10,393.43 34,572.66 - - - 15,055.22 - 57,903.26 639.29 - 74,789.42 410,030.74
Recuperaciones del IVA Retenciones Solicitadas - - - - - - - - - - - - - - - - - - - - - - - - -
Total Retenciones del IVA - 4,508.27 9,809.98 - 11,347.62 22,654.48 21,507.12 76,339.02 35,102.73 21,843.62 9,792.57 13,881.38 32,904.91 10,393.43 44,966.09 - - - 15,055.22 15,055.22 57,903.26 56,512.71 56,512.71 131,302.13 (5)' 647,392.47

Retenciones del IVA Soportadas y Descontadas - 4,508.27 9,809.98 - 11,347.62 1,147.36 - 76,339.02 35,102.73 21,843.62 9,792.57 13,881.38 32,904.91 - 44,966.09 - - - - 15,055.22 2,029.84 - - 131,302.13 410,030.74
Saldo Retenciones del IVA no Aplicado - - - - - 21,507.12 21,507.12 - - - - - - 10,393.43 - - - - 15,055.22 - 55,873.42 56,512.71 56,512.71 - 237,361.73
Total Impuesto a Pagar S/GV&A - 35,283.39 24,692.78 - 57,996.80 - - 49,083.77 153,323.93 10,903.56 85,595.84 74,280.89 79,265.56 - 46,674.63 - 100,291.19 - - 2,765.50 - - - 83,110.76 803,268.60

Total Impuesto Pagado S/Forma 99030 - - - - - - - - - - - - - - - - - - - - - - - -

Diferencia - 35,283.39 24,692.78 - 57,996.80 - - 49,083.77 153,323.93 10,903.56 85,595.84 74,280.89 79,265.56 - 46,674.63 - 100,291.19 - - 2,765.50 - - - 83,110.76 803,268.60

Fecha de Pago S/Calendario de Cont. Especiales 25/01/2023 13/02/2023 23/02/2023 02/03/2023 21/03/2023 13/04/2023 25/04/2023 02/05/2023 18/05/2023 07/06/2023 29/06/2023 11/07/2023 19/07/2023 09/08/2023 23/08/2023 05/09/2023 18/09/2023 04/10/2023 23/10/2023 01/11/2023 17/11/2023 07/12/2023 15/12/2023 08/01/2024
Fecha de Pago
Días de Atraso - - - - - - - - - - - - - - - - - - - - -

Fecha de Presentación S/Calendario de Cont. Especiales

25/01/2023 13/02/2023 23/02/2023 02/03/2023 21/03/2023 13/04/2023 25/04/2023 02/05/2023 18/05/2023 07/06/2023 29/06/2023 11/07/2023 19/07/2023 09/08/2023 23/08/2023 05/09/2023 18/09/2023 04/10/2023 23/10/2023 01/11/2023 17/11/2023 07/12/2023 15/12/2023 08/01/2024
Fecha de Presentación 19/01/2023 07/02/2023 17/02/2023 02/03/2023 17/03/2023 05/04/2023 17/04/2023 02/05/2023 17/05/2023 05/06/2023 21/06/2023 03/07/2023 17/07/2023 07/08/2023 21/08/2023 01/09/2023 18/09/2023 02/10/2023 16/10/2023 01/11/2023 16/11/2023 06/12/2023 15/12/2023 08/01/2024
Días de Atraso - - - - - - - - - - - - - - - - - - - - - - - - -

SANCIONES
Art. 103 # 3 COT (100 UT / T.O.) - - - - - - - - - - - - - - - - - - - - - - - - -
Art. 108 COT (Contribuyentes Especiales 200%) - - - - - - - - - - - - - - - - - - - - - - - - -
Tributo omitido (Art 122) - - -
Tasa de cambio vigente para la comisión del ilícito - - -
Tasa de cambio vigente para la fecha de revisión - - - - - - - - - - - - - - - -
Art. 92 COT (Actualización de la UT/ Moneda Extranjera) -
Fecha del Ilicito - -
Fecha de Revisión - - - - - - - - - - - - - - - - -
Días de diferencia
Tasa Promedio
Intereses Moratorios
Total Contingencia - 35,283.39 24,692.78 - 57,996.80 - - 49,083.77 153,323.93 10,903.56 85,595.84 74,280.89 79,265.56 - 46,674.63 - 100,291.19 - - 2,765.50 - - - 83,110.76 803,268.60

18,115,059.09 21,840.70 268,382.21

4-1-03-01-01-01 1-1-09-01-01-04 2-1-05-01-01-01
DIFERENCIA 18,115,059.09 Diferencia 21,840.70 Sobrestimado DIFERENCIA 268,382.21 Subestimado

131,302.13
- 1-1-09-01-01-09
1-1-09-01-01-05 Diferencia
 ELABORADO POR:
REVISADO POR:
REVISIÓN FORMA 99030 Y LIBROS DE IVA FECHA DE ELABORACIÓN: 7/16/2024
PERÍODO FISCAL: 01/01/2023-31/12/2023
Valor de la UT vigente 9.00
Fecha de la revisión 4/30/2024
Tipo de Cambio S/BCV Reino Unido 45.67

Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23
Ref TOTAL
1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena 1° Quincena 2° Quincena

Ventas Internas no Gravadas - 105,706.57 130,641.00 13,973.10 141,494.79 50,308.05 - 140,171.25 54,139.16 126,619.72 150,662.50 25,987.33 153,168.84 27,265.34 158,687.67 28,908.63 207,360.57 796.42 94,216.47 124,095.56 108,055.95 - 109,577.83 273,465.47 2,225,302.22
Ventas de Exportación - - - - - - - - - - - - - - - - - - - - - - - - -
Ventas Internas Gravadas (16%) - 579,399.08 787,997.56 155,197.23 929,966.81 422,176.08 63,143.00 1,223,684.79 1,226,233.76 683,577.20 923,287.23 1,015,869.27 904,868.61 172,844.65 972,574.16 184,261.50 1,191,737.32 35,684.78 684,956.48 694,242.05 614,142.17 130,450.44 616,073.87 1,677,388.83 15,889,756.87
Total Ventas del Período - 685,105.65 918,638.56 169,170.33 1,071,461.60 472,484.13 63,143.00 1,363,856.04 1,280,372.92 810,196.92 1,073,949.73 1,041,856.60 1,058,037.45 200,109.99 1,131,261.83 213,170.13 1,399,097.89 36,481.20 779,172.95 818,337.61 722,198.12 130,450.44 725,651.70 1,950,854.30 18,115,059.09 (1)'
- 0.01 0.01 0.00 0.01 0.00 0.00 0.01 0.01 0.01 0.01 0.01 0.01 0.00 0.01 0.00 0.01 0.00 0.01 0.01 0.01 0.00 0.01 0.02
Total Débitos Fiscales - 92,703.85 126,079.61 24,831.56 148,794.69 67,548.17 10,102.88 195,789.57 196,197.40 109,372.35 147,725.96 162,539.08 144,778.98 27,655.14 155,611.87 29,481.84 190,677.97 5,709.56 109,593.04 111,078.73 98,262.75 20,872.07 98,571.82 268,382.21 (3)' 2,542,361.10

- - - - - - - - - -
Total Débitos Fiscales - 92,703.85 126,079.61 24,831.56 148,794.69 67,548.17 10,102.88 195,789.57 196,197.40 109,372.35 147,725.96 162,539.08 144,778.98 27,655.14 155,611.87 29,481.84 190,677.97 5,709.56 109,593.04 111,078.73 98,262.75 20,872.07 98,571.82 268,382.21 2,542,361.10

Total Compras del Período - 351,102.51 600,227.57 344,592.27 319,940.20 415,005.12 121,758.47 464,086.80 66,886.76 478,907.36 327,109.72 464,855.09 294,094.76 535,734.41 74,298.29 483,045.24 266,133.70 192,987.52 997,313.24 260,533.46 601,455.72 267,598.65 744,250.74 136,504.41 8,808,422.01
Total Créditos Fiscales del Período - 52,912.19 91,576.85 55,134.76 49,147.07 66,400.81 12,762.44 67,707.22 7,770.74 76,625.17 52,337.55 74,376.81 32,608.51 79,738.57 11,887.72 77,287.23 42,581.39 23,577.45 156,308.34 28,674.82 96,232.91 32,492.40 119,080.11 21,840.70 1,329,061.76
Créditos Fiscales Totalmente Deducibles - - - - - - - - - - - - - - - - - - - - - - - - (2)' -

Créditos Fiscales Producto de la Aplicación del % prorrata - 44,748.24 78,553.57 50,580.75 42,656.82 59,330.74 - 60,748.56 7,442.16 64,649.99 44,995.21 72,521.61 27,887.88 68,874.05 10,220.17 66,806.08 36,270.39 23,062.73 137,407.76 24,326.47 81,834.45 - 101,098.29 18,779.13
1,122,795.05

Total Créditos Fiscales Deducibles - 44,748.24 78,553.57 50,580.75 42,656.82 59,330.74 - 60,748.56 7,442.16 64,649.99 44,995.21 72,521.61 27,887.88 68,874.05 10,220.17 66,806.08 36,270.39 23,062.73 137,407.76 24,326.47 81,834.45 - 101,098.29 18,779.13 1,122,795.05
Excedente Créditos Fiscales del Mes Anterior - - - - 25,749.19 - - - - - - - - - 41,218.90 - 37,324.24 - 17,353.17 45,167.89 - - - 2,526.47 (4)' 169,339.86
Ajustes a los Créditos Fiscales de Períodos Anteriores - - - - - - - - - - - - -
Total Créditos Fiscales - 44,748.24 78,553.57 50,580.75 68,406.01 59,330.74 - 60,748.56 7,442.16 64,649.99 44,995.21 72,521.61 27,887.88 68,874.05 51,439.08 66,806.08 73,594.63 23,062.73 154,760.93 69,494.36 81,834.45 - 101,098.29 21,305.60 1,292,134.91

Total Cuota Tributaria - 47,955.61 47,526.04 - 80,388.68 8,217.43 10,102.88 135,041.00 188,755.24 44,722.37 102,730.75 90,017.48 116,891.10 - 104,172.79 - 117,083.34 - - 41,584.37 16,428.29 20,872.07 - 247,076.61 1,419,566.05

Excedente de Crédito Fiscal para el mes siguiente - - - 25,749.19 - - - - - - - - - 41,218.90 - 37,324.24 - 17,353.17 45,167.89 - - - 2,526.47 - 169,339.86
Sub-Total Impuesto a Pagar - 47,955.61 47,526.04 - 80,388.68 8,217.43 10,102.88 135,041.00 188,755.24 44,722.37 102,730.75 90,017.48 116,891.10 - 104,172.79 - 117,083.34 - - 41,584.37 16,428.29 20,872.07 - 247,076.61 1,419,566.05

Retenciones IVA Acumuladas por Descontar - - - - - - 14,437.05 4,334.17 - - - - - - 10,393.43 - - - - 15,055.22 - 41,474.97 21,242.19 21,242.19 128,179.20
Retenciones del IVA del Período - 4,508.27 9,809.98 - 11,347.62 22,654.48 - 54,831.90 35,102.73 21,843.62 9,792.57 13,881.38 32,904.91 10,393.43 34,572.66 - - - 15,055.22 - 57,903.26 639.29 - 74,789.42 410,030.74
Recuperaciones del IVA Retenciones Solicitadas - - - - - - - - - - - - - - - - - - - - - - - - -
Total Retenciones del IVA - 4,508.27 9,809.98 - 11,347.62 22,654.48 14,437.05 59,166.07 35,102.73 21,843.62 9,792.57 13,881.38 32,904.91 10,393.43 44,966.09 - - - 15,055.22 15,055.22 57,903.26 42,114.26 21,242.19 96,031.61 (5)' 538,209.94

Retenciones del IVA Soportadas y Descontadas - 4,508.27 9,809.98 - 11,347.62 8,217.43 10,102.88 59,166.07 35,102.73 21,843.62 9,792.57 13,881.38 32,904.91 - 44,966.09 - - - - 15,055.22 16,428.29 20,872.07 - 96,031.61 410,030.74
Saldo Retenciones del IVA no Aplicado - - - - - 14,437.05 4,334.17 - - - - - - 10,393.43 - - - - 15,055.22 - 41,474.97 21,242.19 21,242.19 - 128,179.20
Total Impuesto a Pagar S/GV&A - 43,447.34 37,716.06 - 69,041.06 - - 75,874.93 153,652.51 22,878.75 92,938.18 76,136.10 83,986.19 - 59,206.70 - 117,083.34 - - 26,529.15 - - - 151,045.01 1,009,535.31

Total Impuesto Pagado S/Forma 99030 - 35,283.39 24,692.78 - 57,996.79 - - 49,083.76 153,323.93 10,903.56 85,595.83 74,280.89 79,265.55 - 46,674.62 - 100,291.19 - - 2,765.48 - - - 83,110.74 803,268.51
Diferencia - 8,163.95 13,023.28 - 11,044.27 - - 26,791.17 328.58 11,975.19 7,342.35 1,855.21 4,720.64 - 12,532.08 - 16,792.15 - - 23,763.67 - - - 67,934.27 206,266.80

Fecha de Pago S/Calendario de Cont. Especiales 25/01/2023 13/02/2023 23/02/2023 02/03/2023 21/03/2023 13/04/2023 25/04/2023 02/05/2023 18/05/2023 07/06/2023 29/06/2023 11/07/2023 19/07/2023 09/08/2023 23/08/2023 05/09/2023 18/09/2023 04/10/2023 23/10/2023 01/11/2023 17/11/2023 07/12/2023 15/12/2023 08/01/2024
Fecha de Pago
Días de Atraso - - - - - - - - - - - - - - - - - - - - -

Fecha de Presentación S/Calendario de Cont. Especiales

25/01/2023 13/02/2023 23/02/2023 02/03/2023 21/03/2023 13/04/2023 25/04/2023 02/05/2023 18/05/2023 07/06/2023 29/06/2023 11/07/2023 19/07/2023 09/08/2023 23/08/2023 05/09/2023 18/09/2023 04/10/2023 23/10/2023 01/11/2023 17/11/2023 07/12/2023 15/12/2023 08/01/2024
Fecha de Presentación 19/01/2023 07/02/2023 17/02/2023 02/03/2023 17/03/2023 05/04/2023 17/04/2023 02/05/2023 17/05/2023 05/06/2023 21/06/2023 03/07/2023 17/07/2023 07/08/2023 21/08/2023 01/09/2023 18/09/2023 02/10/2023 16/10/2023 01/11/2023 16/11/2023 06/12/2023 15/12/2023 08/01/2024
Días de Atraso - - - - - - - - - - - - - - - - - - - - - - - - -

SANCIONES
Art. 103 # 3 COT (100 UT / T.O.) - 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 4,566.78 105,036.04
Art. 108 COT (Contribuyentes Especiales 200%) - 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 9,133.57 210,072.08
Tributo omitido (Art 112) - 16,327.90 26,046.57 - 22,088.54 - - 53,582.35 657.16 23,950.37 14,684.70 3,710.41 9,441.28 - 25,064.16 - 33,584.29 - - 47,527.33 - - - 135,868.54 412,533.60
Tasa de cambio vigente para la comision del ilicito 26.36 29.31 29.40 29.10 29.63 30.70 30.57 30.93 32.14 33.27 35.14 36.57 37.24 39.77 40.86 41.35 41.70 42.12 39.17 42.69 44.11 44.77 45.42 45.70
Tasa de cambio vigente para la fecha de revisión 45.67 45.67 45.67 45.67 45.67 45.67 45.67 45.67 45.67 45.67 45.67 45.67 45.67 45.67 45.67