Nuevo Régimen De Facturación En La Generación De Ingresos En Las Imprentas De Tegucigalpa, Año 2016.

Abstract

In Honduras there have been some changes in the form of commercial billing, the now called Revenue Management Service (SAR), before the Executive Directorate of Revenue (DEI), established a new controlled billing system that will be implemented and that is intended reduce the evasion of the payment of the Sales Tax, which will allow to control and regulate the printing of fiscal documents, such as invoices, promissory notes, tickets, rent receipts, fees, debit note, credit, referral guides, proof of withholding. The foregoing leads us to the idea of investigating whether the new Billing Regime will improve the revenues of the certified printing press “Analyze if the new billing regime will generate greater revenues for this item in the City of Tegucigalpa, Honduras.” Where objectives are set and key questions in order to know if the certification effort would grant them the benefit of higher income. The research is quantitative, with a descriptive scope, because only the variables under study are characterized, the population and shows only printers certified by the SAR, and the data collection was non-probabilistic random, this because of the dispersion of the unit of analysis Always in the same order of ideas, some findings are mentioned, especially the symmetry that exists between the data collected, shown in the tabulated and plotted data of the statistics in use. Main tendency measures such as the mean, mode and median are used, as well as measures to know the dispersion of the data, such as variance and standard deviation. To conclude, it is evident, according to the analysis of the data collected, that certified printers, if they generate higher income and that they necessarily had to invest in the acquisition of new resources.