REVISORIA FISCAL A PERSONAS NATURALES.

PorLerwin Toncel

La revisoría fiscal como institución de control y fiscalización, ha creado un gran número de discusiones sobre su carácter público o no tras su deber de informar al Estado actos de sus vigilados, o la normatividad que regula sus funciones y su ejercicio, pero en un momento podría analizarse si en el caso de las personas naturales con un alto valor de activos, le aplicaría la obligación de tener un revisor fiscal para el seguimiento de sus operaciones y posteriormente el dictamen de sus estados financieros.

Inicialmente, el Código de Comercio nos menciona información relevante en su artículo 203 así:

“Artículo 203: Sociedades obligadas a tener revisor fiscal:

  1. Las sociedades por acciones
  2. Las sucursales de compañías extranjeras, y
  3. Las sociedades en las que, por ley o por los estatutos, la administración no corresponda a todos los socios, cuando así lo disponga cualquier número de socios excluidos de la administración que representen menos del veinte por ciento del capital.”

Si analizamos el texto subrayado en el párrafo anterior, el artículo en mención solo refiere la obligación de tener revisor fiscal a sociedades comerciales, lo que en un primer momento podría afirmarse que las personas naturales según esta normatividad no están dentro del grupo de los obligados a vincular revisor fiscal para sus operaciones.

Como refuerzo a la normatividad anterior, el Decreto 2020 de 2009 en sus disposiciones nos cita:

“Artículo 1. De acuerdo con lo establecido por el artículo 28 de la Ley 1258 de 2008, la Sociedad por Acciones Simplificada únicamente estará obligada a tener Revisor Fiscal cuando (i) reúna los presupuestos de

 

Lerwin Toncel Hinojosa

@contadorlerwintoncel

activos o de ingresos señalados para el efecto en el parágrafo 2° del artículo 13 de la Ley 43 de 1990, o (ii) cuando otra ley especial así lo exija.”

Podemos evidenciar que nuevamente la normatividad hace referencia únicamente a sociedades en lo concerniente a la obligación de tener revisor fiscal y nos lleva de la mano a lo que consagra la Ley 43 de 1990 en el parágrafo 2 de su artículo 13 que revisaremos a continuación:

“Parágrafo 2o. Será obligatorio tener revisor fiscal en todas las sociedades comerciales, de cualquier naturaleza, cuyos activos brutos al 31 de diciembre del año inmediatamente anterior sean o excedan el equivalente de cinco mil salarios mínimos y/o cuyos ingresos brutos durante el año inmediatamente anterior sean o excedan al equivalente a tres mil salarios mínimos.”

Así mismo, podríamos revisar el ordinal g) del artículo 3 del Decreto Reglamentario 1529 de 1990 y la obligación en fundaciones o instituciones de utilidad común, el artículo 41 de la Ley 79 de 1988 para el caso de las cooperativas y el Decreto 829 de 1984 para el caso de las asociaciones gremiales agropecuarias, todas ligadas a actividades de organizaciones y ninguna vinculando a las personas naturales con tal obligación.

En síntesis, se puede concluir que las personas naturales sin importar el valor de sus activos o ingresos, no están obligadas a vincular un revisor fiscal para la fiscalización y control de sus operaciones o para el dictamen de sus estados financieros, lo que a criterio del autor, debería incorporarse y más en el caso de lavado de activos en personas naturales donde la figura del revisor fiscal y su apoyo a la Unidad de Información y Análisis Financiero – UIAF, podría contrarrestar muchos de los casos que el Estado no tiene como conocer o fiscalizar.

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