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Desafío: Libro de IVA

Yes or No

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About this activity

Responde sí/no sobre el libro de IVA.

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El Salvador

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Desafío: Libro de IVA
 

Desafío: Libro de IVAOnline version

Responde sí/no sobre el libro de IVA.

by LILIANA AUXILIADORA MELGAR GRANADOS
1

No es necesario conservar facturas ni recibos; el libro se llena de memoria.

2

Las fechas de las operaciones deben coincidir con la factura y la fecha de emisión.

3

Las facturas de compras con derecho a crédito fiscal deben registrarse en el libro de IVA.

4

En el libro de IVA se registran ventas gravadas con IVA repercutido.

5

Las ventas a clientes dentro del país no deben registrarse en el libro de IVA.

6

El IVA repercutido de ventas se registra como crédito fiscal.

7

El libro de IVA se actualiza solo al cierre del año, no mensualmente.

8

Se deben conservar los documentos soportes de cada anotación para auditoría.

9

Todas las operaciones, incluidas las exentas, generan crédito fiscal.

10

Se debe mantener un registro de débito y crédito fiscal para calcular el IVA a pagar.

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