{"id":346,"date":"2025-11-09T06:11:51","date_gmt":"2025-11-09T06:11:51","guid":{"rendered":"https:\/\/dev.baodevs.com\/mha\/?page_id=346"},"modified":"2026-01-30T06:38:42","modified_gmt":"2026-01-30T06:38:42","slug":"auditoria-fiscal","status":"publish","type":"page","link":"https:\/\/dev.baodevs.com\/mha\/auditoria-fiscal\/","title":{"rendered":"Auditor\u00eda Fiscal"},"content":{"rendered":"<div class=\"wpb-content-wrapper\">[vc_row full_width=\u00bbstretch_row\u00bb content_placement=\u00bbmiddle\u00bb wpex_bg_image_source=\u00bbfeatured\u00bb wpex_bg_overlay=\u00bbdark\u00bb css=\u00bb.vc_custom_1767906271808{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;background-color: #222222 !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}\u00bb wpex_bg_overlay_opacity=\u00bb40%\u00bb min_height=\u00bb50vh\u00bb][vc_column]<div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:5vh;\"><\/div><style>.vcex-heading.vcex_6aacbb00d8204{width:800px;color:#ffffff;font-size:var(--wpex-text-6xl);}@media (max-width:767px){.vcex-heading.vcex_6aacbb00d8204{font-size:var(--wpex-text-4xl);}}<\/style><h1 class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl wpex-text-center wpex-max-w-100 wpex-mx-auto vcex_6aacbb00d8204\"><span class=\"vcex-heading-inner wpex-inline-block\">Auditor\u00eda Fiscal<\/span><\/h1>[\/vc_column][\/vc_row][vc_row full_width=\u00bbstretch_row\u00bb content_placement=\u00bbmiddle\u00bb column_spacing=\u00bb30&#8243; full_height=\u00bbyes\u00bb equal_height=\u00bbyes\u00bb remove_bottom_col_margin=\u00bbtrue\u00bb tablet_fullwidth_cols=\u00bbyes\u00bb css=\u00bb.vc_custom_1769753345202{padding-top: 4rem !important;padding-bottom: 4rem !important;}\u00bb][vc_column width=\u00bb1\/2&#8243;]<style>.vcex-heading.vcex_6aacbb00d8b07{color:var(--wpex-palette-371-color);font-size:70px;}<\/style><h1 class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl wpex-mb-20 wpex-text-center mobile-size-tittle vcex_6aacbb00d8b07\"><span class=\"vcex-heading-inner wpex-inline-block\">\u00bfQu\u00e9 es?<\/span><\/h1>[\/vc_column][vc_column width=\u00bb1\/2&#8243;][vc_column_text css=\u00bb\u00bb font_size=\u00bb20px\u00bb]<span style=\"font-weight: 400;\">La <\/span><b>Auditor\u00eda Fiscal<\/b><span style=\"font-weight: 400;\"> tiene como prop\u00f3sito la <\/span><b>emisi\u00f3n de un Dictamen Fiscal<\/b><span style=\"font-weight: 400;\">, en el cual se expresa una opini\u00f3n profesional sobre el grado de <\/span><b>cumplimiento de las obligaciones tributarias<\/b><span style=\"font-weight: 400;\"> por parte del contribuyente, conforme a lo establecido en la legislaci\u00f3n vigente.<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=\u00bbstretch_row\u00bb content_placement=\u00bbmiddle\u00bb remove_bottom_col_margin=\u00bbtrue\u00bb min_height=\u00bb40vh\u00bb css=\u00bb.vc_custom_1769755029971{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}\u00bb wpex_bg_color=\u00bbpalette-371&#8243;][vc_column css=\u00bb.vc_custom_1762571160225{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}\u00bb]\t<style>.vcex_6aacbb00da0e2{height:8rem;}@media (max-width:1024px){.vcex_6aacbb00da0e2{height:8rem;}}@media (max-width:959px){.vcex_6aacbb00da0e2{height:6rem;}}@media (max-width:767px){.vcex_6aacbb00da0e2{height:4rem;}}@media (max-width:479px){.vcex_6aacbb00da0e2{height:4rem;}}<\/style>\n<div class=\"vcex-spacing wpex-w-100 wpex-clear vcex_6aacbb00da0e2\"><\/div><style>.vcex-heading.vcex_6aacbb00da742{color:var(--wpex-palette-471-color);font-size:var(--wpex-text-5xl);font-family:'IBM Plex Sans';font-weight:700;line-height:var(--wpex-leading-relaxed);}.vcex-heading.vcex_6aacbb00da742 .vcex-heading-icon{color:var(--wpex-palette-370-color);}<\/style><span class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl wpex-text-center vcex_6aacbb00da742\"><span class=\"vcex-heading-inner wpex-inline-block\"><div class=\"cita-con-iconos\"><p>Identificamos riesgos tributarios y analizamos la consistencia entre tu informaci\u00f3n financiera y fiscal garantizando cumplimiento y brindando tranquilidad.<\/p><\/div><\/span><\/span>\t<style>.vcex_6aacbb00dae97{height:8rem;}@media (max-width:1024px){.vcex_6aacbb00dae97{height:8rem;}}@media (max-width:959px){.vcex_6aacbb00dae97{height:6rem;}}@media (max-width:767px){.vcex_6aacbb00dae97{height:4rem;}}@media (max-width:479px){.vcex_6aacbb00dae97{height:4rem;}}<\/style>\n<div class=\"vcex-spacing wpex-w-100 wpex-clear vcex_6aacbb00dae97\"><\/div>[\/vc_column][\/vc_row][vc_row content_placement=\u00bbmiddle\u00bb column_spacing=\u00bb50&#8243; equal_height=\u00bbyes\u00bb tablet_fullwidth_cols=\u00bbyes\u00bb el_class=\u00bbwpex-mt-50&#8243;][vc_column width=\u00bb1\/2&#8243;]\t<style>.vcex_6aacbb00dafd3{height:8rem;}@media (max-width:1024px){.vcex_6aacbb00dafd3{height:8rem;}}@media (max-width:959px){.vcex_6aacbb00dafd3{height:4rem;}}@media (max-width:767px){.vcex_6aacbb00dafd3{height:2rem;}}@media (max-width:479px){.vcex_6aacbb00dafd3{height:2rem;}}<\/style>\n<div class=\"vcex-spacing wpex-w-100 wpex-clear vcex_6aacbb00dafd3\"><\/div><figure class=\"vcex-image vcex-module\"><div class=\"vcex-image-inner wpex-relative wpex-inline-block\"><img width=\"2560\" height=\"1708\" src=\"https:\/\/dev.baodevs.com\/mha\/wp-content\/uploads\/2026\/01\/pexels-fauxels-3183150-scaled.jpg\" class=\"vcex-image-img wpex-align-middle wpex-aspect-4-3 wpex-object-cover\" alt=\"\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/dev.baodevs.com\/mha\/wp-content\/uploads\/2026\/01\/pexels-fauxels-3183150-scaled.jpg 2560w, https:\/\/dev.baodevs.com\/mha\/wp-content\/uploads\/2026\/01\/pexels-fauxels-3183150-300x200.jpg 300w, https:\/\/dev.baodevs.com\/mha\/wp-content\/uploads\/2026\/01\/pexels-fauxels-3183150-1024x683.jpg 1024w, https:\/\/dev.baodevs.com\/mha\/wp-content\/uploads\/2026\/01\/pexels-fauxels-3183150-768x513.jpg 768w, https:\/\/dev.baodevs.com\/mha\/wp-content\/uploads\/2026\/01\/pexels-fauxels-3183150-1536x1025.jpg 1536w, https:\/\/dev.baodevs.com\/mha\/wp-content\/uploads\/2026\/01\/pexels-fauxels-3183150-2048x1367.jpg 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\t<style>.vcex_6aacbb00dc096{height:8rem;}@media (max-width:1024px){.vcex_6aacbb00dc096{height:8rem;}}@media (max-width:959px){.vcex_6aacbb00dc096{height:4rem;}}@media (max-width:767px){.vcex_6aacbb00dc096{height:2rem;}}@media (max-width:479px){.vcex_6aacbb00dc096{height:2rem;}}<\/style>\n<div class=\"vcex-spacing wpex-w-100 wpex-clear visible-desktop vcex_6aacbb00dc096\"><\/div>[\/vc_column][vc_column width=\u00bb1\/2&#8243;]\t<style>.vcex_6aacbb00dc1c5{height:8rem;}@media (max-width:1024px){.vcex_6aacbb00dc1c5{height:8rem;}}@media (max-width:959px){.vcex_6aacbb00dc1c5{height:4rem;}}@media (max-width:767px){.vcex_6aacbb00dc1c5{height:2rem;}}@media (max-width:479px){.vcex_6aacbb00dc1c5{height:2rem;}}<\/style>\n<div class=\"vcex-spacing wpex-w-100 wpex-clear vcex_6aacbb00dc1c5\"><\/div>[vc_column_text css=\u00bb\u00bb font_size=\u00bb20px\u00bb]<span style=\"font-weight: 400;\">La Auditor\u00eda Fiscal se realiza conforme a la <\/span><b>Norma NACOT,<\/b><span style=\"font-weight: 400;\"> obligatoria para contribuyentes que superan los umbrales establecidos en el Art. 131 del C\u00f3digo Tributario, relacionados con activos o ingresos anuales.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Poseer activos superiores a 10 millones de colones o $1,142,857.14 USD al 31 de diciembre del a\u00f1o anterior.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obtener ingresos anuales mayores a 4,817 salarios m\u00ednimos mensuales, equivalentes a aproximadamente $1,969,189.60 d\u00f3lares.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Como resultado, nuestra firma elabora y presenta ante el <\/span><b>Ministerio de Hacienda<\/b><span style=\"font-weight: 400;\"> el <\/span><b>Dictamen e Informe Fiscal<\/b><span style=\"font-weight: 400;\">, garantizando una evaluaci\u00f3n tributaria confiable, transparente y cumpliendo con todos los requisitos formales.<\/span>[\/vc_column_text]\t<style>.vcex_6aacbb00dc2ef{height:8rem;}@media (max-width:1024px){.vcex_6aacbb00dc2ef{height:8rem;}}@media 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(max-width:767px){.vcex-heading.vcex_6aacbb00dc932{font-size:var(--wpex-text-4xl);}}<\/style><h1 class=\"vcex-heading vcex-heading-plain vcex-module wpex-h2 wpex-text-center vcex_6aacbb00dc932\"><span class=\"vcex-heading-inner wpex-inline-block\">Env\u00edanos un mensaje<\/span><\/h1><style>.vcex-divider-multicolor.vcex_6aacbb00dcd38{max-width:50px;margin-block-end:15px;}.vcex-divider-multicolor.vcex_6aacbb00dcd38 .vcex-divider-multicolor__item{height:4px;}<\/style><div class=\"vcex-divider-multicolor vcex-module wpex-flex wpex-w-100 wpex-m-auto vcex_6aacbb00dcd38\"><span class=\"vcex-divider-multicolor__item wpex-flex-grow\" style=\"background:var(--wpex-palette-371-color);\"><\/span><span class=\"vcex-divider-multicolor__item wpex-flex-grow\" style=\"background:var(--wpex-palette-370-color);\"><\/span><span class=\"vcex-divider-multicolor__item wpex-flex-grow\" style=\"background:var(--wpex-accent);\"><\/span><\/div><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:30px;\"><\/div>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f648-o1\" lang=\"es-ES\" dir=\"ltr\" data-wpcf7-id=\"648\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/mha\/wp-json\/wp\/v2\/pages\/346#wpcf7-f648-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Formulario de contacto\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"648\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.4\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"es_ES\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f648-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><label> Nombre<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" autocomplete=\"name\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span> <\/label>\n<\/p>\n<p><label> Asunto<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-subject\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-subject\" \/><\/span> <\/label>\n<\/p>\n<p><label> Correo electr\u00f3nico<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" autocomplete=\"email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span> <\/label>\n<\/p>\n<p><label> Tel\u00e9fono<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-phone\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-text wpcf7-validates-as-tel\" aria-invalid=\"false\" value=\"\" type=\"tel\" name=\"your-phone\" \/><\/span> <\/label>\n<\/p>\n<p><label> Servicio<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"servicio\"><select class=\"wpcf7-form-control wpcf7-select\" aria-invalid=\"false\" name=\"servicio\"><option value=\"Auditor\u00eda Externa\">Auditor\u00eda Externa<\/option><option value=\"Auditor\u00eda Fiscal\">Auditor\u00eda Fiscal<\/option><option value=\"Auditor\u00eda Interna\">Auditor\u00eda Interna<\/option><option value=\"Organizaci\u00f3n Contable\">Organizaci\u00f3n Contable<\/option><option value=\"Auditor\u00edas Especiales\">Auditor\u00edas Especiales<\/option><option value=\"Otros\">Otros<\/option><\/select><\/span><\/label>\n<\/p>\n<p><label> Mensaje (opcional)<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" name=\"your-message\"><\/textarea><\/span> <\/label>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Enviar\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n[\/vc_column][\/vc_row]\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row full_width=\u00bbstretch_row\u00bb content_placement=\u00bbmiddle\u00bb wpex_bg_image_source=\u00bbfeatured\u00bb wpex_bg_overlay=\u00bbdark\u00bb css=\u00bb.vc_custom_1767906271808{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;background-color: #222222 !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}\u00bb wpex_bg_overlay_opacity=\u00bb40%\u00bb min_height=\u00bb50vh\u00bb][vc_column][\/vc_column][\/vc_row][vc_row full_width=\u00bbstretch_row\u00bb content_placement=\u00bbmiddle\u00bb column_spacing=\u00bb30&#8243; full_height=\u00bbyes\u00bb equal_height=\u00bbyes\u00bb remove_bottom_col_margin=\u00bbtrue\u00bb tablet_fullwidth_cols=\u00bbyes\u00bb css=\u00bb.vc_custom_1769753345202{padding-top: 4rem !important;padding-bottom: 4rem !important;}\u00bb][vc_column width=\u00bb1\/2&#8243;][\/vc_column][vc_column width=\u00bb1\/2&#8243;][vc_column_text css=\u00bb\u00bb font_size=\u00bb20px\u00bb]La Auditor\u00eda Fiscal tiene como prop\u00f3sito la emisi\u00f3n de un Dictamen Fiscal, en el cual se&hellip;<\/p>\n","protected":false},"author":1,"featured_media":517,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-346","page","type-page","status-publish","has-post-thumbnail","hentry","entry","has-media"],"_links":{"self":[{"href":"https:\/\/dev.baodevs.com\/mha\/wp-json\/wp\/v2\/pages\/346","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev.baodevs.com\/mha\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/dev.baodevs.com\/mha\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/dev.baodevs.com\/mha\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dev.baodevs.com\/mha\/wp-json\/wp\/v2\/comments?post=346"}],"version-history":[{"count":39,"href":"https:\/\/dev.baodevs.com\/mha\/wp-json\/wp\/v2\/pages\/346\/revisions"}],"predecessor-version":[{"id":685,"href":"https:\/\/dev.baodevs.com\/mha\/wp-json\/wp\/v2\/pages\/346\/revisions\/685"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dev.baodevs.com\/mha\/wp-json\/wp\/v2\/media\/517"}],"wp:attachment":[{"href":"https:\/\/dev.baodevs.com\/mha\/wp-json\/wp\/v2\/media?parent=346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}