{"id":992,"date":"2024-01-23T05:51:49","date_gmt":"2024-01-23T05:51:49","guid":{"rendered":"https:\/\/bdccconsulting.com\/?p=992"},"modified":"2024-01-23T05:51:50","modified_gmt":"2024-01-23T05:51:50","slug":"guia-estados-financieros-anual-2023","status":"publish","type":"post","link":"https:\/\/bdccconsulting.com\/en\/guia-estados-financieros-anual-2023\/","title":{"rendered":"2023 Annual Financial Statements Guide"},"content":{"rendered":"<p>In order to facilitate compliance by corporate taxpayers, the Tax Administration Service has issued the guide for filling out the basic financial statements and accounting-tax reconciliation required by the corresponding application for the 2023 annual tax return.<\/p>\n\n\n\n<p>In this regard, we point out some of the important aspects:<\/p>\n\n\n\n<ul>\n<li>Only the statements of financial position and income statements are required (cash flow statement and statement of changes in stockholders' equity are excluded).<\/li>\n<\/ul>\n\n\n\n<ul>\n<li>Data for 2022 continues to be preloaded in the application, except when in 2022 they indicated that they were required to have a tax return, ISSIF or opted for a tax return.<\/li>\n<\/ul>\n\n\n\n<ul>\n<li>The notes to the individual financial statement accounts remain optional.<\/li>\n<\/ul>\n\n\n\n<ul>\n<li>It allows modifying amounts of the 2022 precharge and including additional subaccounts for both fiscal years.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Con la finalidad de facilitar el cumplimiento de los contribuyentes personas morales, el Servicio de Administraci\u00f3n Tributaria ha emitido la gu\u00eda de llenado de estados financieros b\u00e1sicos y conciliaci\u00f3n contable-fiscal requisitado por el aplicativo correspondiente para la declaraci\u00f3n anual de 2023. Al respecto, se\u00f1alamos algunos de los aspectos importantes:<\/p>","protected":false},"author":4,"featured_media":993,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","content-type":"","footnotes":"","_jetpack_memberships_contains_paid_content":false},"categories":[1],"tags":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/bdccconsulting.com\/wp-content\/uploads\/2024\/01\/02.png?fit=1119%2C428&ssl=1","_links":{"self":[{"href":"https:\/\/bdccconsulting.com\/en\/wp-json\/wp\/v2\/posts\/992"}],"collection":[{"href":"https:\/\/bdccconsulting.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bdccconsulting.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bdccconsulting.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bdccconsulting.com\/en\/wp-json\/wp\/v2\/comments?post=992"}],"version-history":[{"count":1,"href":"https:\/\/bdccconsulting.com\/en\/wp-json\/wp\/v2\/posts\/992\/revisions"}],"predecessor-version":[{"id":994,"href":"https:\/\/bdccconsulting.com\/en\/wp-json\/wp\/v2\/posts\/992\/revisions\/994"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bdccconsulting.com\/en\/wp-json\/wp\/v2\/media\/993"}],"wp:attachment":[{"href":"https:\/\/bdccconsulting.com\/en\/wp-json\/wp\/v2\/media?parent=992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bdccconsulting.com\/en\/wp-json\/wp\/v2\/categories?post=992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bdccconsulting.com\/en\/wp-json\/wp\/v2\/tags?post=992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}