{"id":1103,"date":"2022-11-07T16:27:28","date_gmt":"2022-11-07T19:27:28","guid":{"rendered":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1103"},"modified":"2023-03-14T14:27:53","modified_gmt":"2023-03-14T17:27:53","slug":"aula-gestoria-administracion-y-tributacion-de-empresas-4-3","status":"publish","type":"page","link":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1103","title":{"rendered":"ejercicios: Tr\u00e1mites de apertura de empresas"},"content":{"rendered":"<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#2c2c2c;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:-webkit-box;display:-ms-flexbox;display:flex}.elementor-widget-divider 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.elementor-divider-separator:before{display:block;content:\"\";border-bottom:0;-webkit-box-flex:1;-ms-flex-positive:1;flex-grow:1;border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{-webkit-box-flex:0;-ms-flex-positive:0;flex-grow:0;-ms-flex-negative:100;flex-shrink:100}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{-webkit-box-flex:0;-ms-flex-positive:0;flex-grow:0;-ms-flex-negative:100;flex-shrink:100}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0}.elementor-widget-divider:not(.elementor-widget-divider--view-line_text):not(.elementor-widget-divider--view-line_icon) .elementor-divider-separator{border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}<\/style>\n<p style=\"text-align: center;\"><strong>ejercicios de tr\u00e1mites de apertura de empresas:<\/strong><\/p>\n<h6>1) <\/h6>\n<h6>Macarena Casal\u00e1s renunci\u00f3 hace un par de meses a su trabajo como administrativa de una empresa de seguridad, y con el dinero de su liquidaci\u00f3n ha montado una mercer\u00eda en un peque\u00f1o local. <\/h6>\n<h6>Sabiendo que usted es estudiante avanzado de estos temas, le pide que la ayude, haci\u00e9ndole una lista de los formularios y documentos que debe presentar ante DGI, BPS, Ministerio de Trabajo y Registro de Comercio para inscribir su unipersonal.<\/h6>\n<h6>\u00a0 2)<\/h6>\n<h6>Agradecida por su amable asesoramiento, Macarena le consulta, si ella misma puede completar esos formularios, y qu\u00e9 plazo tiene luego de firmarlos, para presentarlos a que un escribano los certifique. <\/h6>\n<h6>Tambi\u00e9n le pregunta si existe alguna posibilidad de evitarse el gasto de certificaci\u00f3n.<\/h6>\n<h6>3) <\/h6>\n<h6>Si bien Macarena se domicilia en la ciudad de Pando, la mercer\u00eda la instalar\u00e1 en el centro de Montevideo, pero desear\u00eda que toda la documentaci\u00f3n de la empresa est\u00e9 en la casa de una amiga que ella tiene, de nombre Carla Fag\u00fandez, en la ciudad de Libertad. <\/h6>\n<h6>\u00bfEn qu\u00e9 ciudad deber\u00e1 iniciar los tr\u00e1mites de apertura de la empresa? <\/h6>\n<h6>\u00bfQu\u00e9 deber\u00e1 hacer si en el d\u00eda de ma\u00f1ana decide abrir una sucursal en la zona del Cord\u00f3n (Mdeo)?<\/h6>\n<h6>4) <\/h6>\n<h6>Mario y Pablo Holtz, primos entre s\u00ed, planificaron constituir una SRL para dedicarse al mantenimiento de jardines. <\/h6>\n<h6>Una conocida de ellos, de nombre Carla Fag\u00fandez, recientemente se ha recibido de escribana, por lo cual le encomendar\u00e1n que se encargue de realizar el contrato de la sociedad. <\/h6>\n<h6>Encontr\u00e1ndose casualmente ella de vacaciones en Paramaribo, le consultan a usted si existe alguna posibilidad de registrar su SRL ante DGI, BPS y MTSS, para ya comenzar a facturar y contratar personal en regla, y posteriormente, cuando Carla regrese de sus vacaciones, realizar el contrato de la SRL y presentarlo ante DGI, BPS, MTSS y el Registro de Comercio, aunque ello les implique abonar alguna multa.<\/h6>\n<h6>5) <\/h6>\n<h6>Marisa Vilche y su novio, Fernando G\u00f3mez, tienen planificado establecer una panader\u00eda en su zona, bajo la forma de sociedad de hecho. <\/h6>\n<h6>Buscando informaci\u00f3n en la web sobre c\u00f3mo se realizan los tr\u00e1mites de inscripci\u00f3n, leen que las sociedades deben presentar la escritura, o testimonio por exhibici\u00f3n del contrato de constituci\u00f3n. <\/h6>\n<h6>Unos vecinos del edificio en el que ellos viven, llamados Mario y Pablo Holtz, les informan que tienen una conocida, de nombre Carla Fag\u00fandez, quien recientemente se ha recibido de escribana, y seguramente al regresar de sus vacaciones podr\u00eda hacerles el contrato de la sociedad de hecho, y el testimonio que necesitan para presentar ante DGI. <\/h6>\n<h6>\u00bfQu\u00e9 opini\u00f3n le merece la soluci\u00f3n que le ofrecen Mario y Pablo a Marisa y Fernando?<\/h6>\n<h6>6) <br \/><\/h6>\n<h6>Edelfritz S.R.L. se constituy\u00f3 con nueve socios:<\/h6>\n<h6> &#8211; siete personas f\u00edsicas: Daniela, Fernanda, Marcos y Lucio G\u00f3mez, Carolina, Ferdinando y Rogelio Pereyra;<\/h6>\n<h6>&#8211; y dos personas jur\u00eddicas: Gestilur Ltda, y Correa &amp; Hnos S.R.L.<\/h6>\n<p>\u00a0<\/p>\n<h6>Carla Fag\u00fandez, la escribana que se encarg\u00f3 de realizar el contrato de Edefritz S.R.L. le solicita a usted que realice los tr\u00e1mites correspondientes ante DGI. <\/h6>\n<h6>\u00bfC\u00f3mo distribuye a los socios en los formularios correspondientes? <\/h6>\n<h6>\u00bfQu\u00e9 clase de timbres necesitar\u00e1, cu\u00e1ntos, de qu\u00e9 valor, y d\u00f3nde los puede obtener?<\/h6>\n<h6>7)<\/h6>\n<h6>Una persona de nacionalidad brasile\u00f1a desea establecer un local para la venta de artesan\u00edas. El local que alquilar\u00e1 a tales efectos tiene una superficie de 14 metros cuadrados, se ubica en la calle Remigio Lamas 375, entre las calles Bidegain y L. Cardozo de la ciudad de Tacuaremb\u00f3, e inicialmente lo atender\u00e1 por s\u00ed misma, pero le manifiesta que muy probablemente pueda contratar a un empleado. Tributar\u00e1 como Monotributista, y prefiere que la administraci\u00f3n y los documentos de la empresa est\u00e9n en su domicilio particular.<\/h6>\n<h6>\u00a0<\/h6>\n<h6>T\u00e9ngase presente que la persona hace unos a\u00f1os fue titular de una peluquer\u00eda, para la que hab\u00eda adoptado la forma de empresa unipersonal, la cual clausur\u00f3 para emigrar a Espa\u00f1a, y por la cual tambi\u00e9n pagaba Monotributo.<\/h6>\n<h6>\u00a0<\/h6>\n<h6>Los datos personales que le aporta son los siguientes:<\/h6>\n<h6>\u00a0<\/h6>\n<h6>Nombre:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 LudmilhaSarah\u00ed Franz Steves<\/h6>\n<h6>C.I:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.126.476-8 (provisoria)<\/h6>\n<h6>Fecha Nac:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 12\/07\/79<\/h6>\n<h6>Estado Civil:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 soltera<\/h6>\n<h6>Domicilio:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 25 de Mayo 97, entre las calles J.A. Lavalleja y C. Oliva (Tacuaremb\u00f3)<\/h6>\n<h6>Tel\u00e9fono:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6329713, cel: 099301245<\/h6>\n<h6>Mail:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 misartes@live.com<\/h6>\n<h6>\u00a0<\/h6>\n<h6>Completar los formularios que correspondan (si alguno debe realizarse por triplicado o duplicado, basta se\u00f1alar la situaci\u00f3n), detallar en hoja aparte los documentos que deban anexarse, y presupuestar timbres, costos, y sus honorarios para realizar la inscripci\u00f3n de dicha empresa ante DGI \u2013 BPS<\/h6>\n<p>\u00a0<\/p>\n<h6>8) <\/h6>\n<h6>Dos familiares desean establecer una empresa para brindar servicios como sanitarios a particulares, pero aspiran a poder luego extender sus servicios a edificios y eventualmente a otras empresas sanitarias de mayor porte que quieran subcontratarlos. Dado que el servicio lo prestar\u00e1n a domicilio, no van a contar con local. En un futuro piensan en la posibilidad de agregar como socia a Daniela Bosch Saraiva (novia del socio Julio Mar\u00eda Prada) para que se encargue de las tareas administrativas del emprendimiento. Mientras no resuelven esta \u00faltima situaci\u00f3n le solicitan a usted que se encargue de la administraci\u00f3n de la empresa, incluso llevarles en su domicilio toda la documentaci\u00f3n que a ella refiera. Entienden que inicialmente pueden quedarse amparados al r\u00e9gimen tributario de peque\u00f1a empresa.<\/h6>\n<h6>\u00a0<\/h6>\n<h6>Los datos personales que le aportan son los siguientes:<\/h6>\n<h6>\u00a0<\/h6>\n<h6>Nombre:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Julio Mart\u00ednez Losario<\/h6>\n<h6>C.I:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2.349.101-7<\/h6>\n<h6>Fecha Nac:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 15\/12\/59<\/h6>\n<h6>Estado Civil:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 casado<\/h6>\n<h6>Domicilio:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Col\u00f3n 280, entre las calles Washington y Sarand\u00ed (Montevideo)<\/h6>\n<h6>Tel\u00e9fono:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 29022097, cel: 099432111<\/h6>\n<h6>Mail:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 julidelcap59@adinet.com.uy<\/h6>\n<h6>\u00a0<\/h6>\n<h6>Nombre:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ernesto Julio Mar\u00eda Prada Feij\u00f3<\/h6>\n<h6>C.I:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.409.238-2<\/h6>\n<h6>Fecha Nac:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 15\/12\/89<\/h6>\n<h6>Estado Civil:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 soltero<\/h6>\n<h6>Domicilio:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Col\u00f3n 280 bis, entre las calles Washington y Sarand\u00ed (Montevideo)<\/h6>\n<h6>Tel\u00e9fono:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 no tiene, cel: 095209812<\/h6>\n<h6>Mail:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 titodelcndf@hotmail.com<\/h6>\n<h6>\u00a0<\/h6>\n<h6>Nombre:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Daniela Bosch Saraiva<\/h6>\n<h6>C.I:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.902.100-4<\/h6>\n<h6>Fecha Nac:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 12\/07\/85<\/h6>\n<h6>Estado Civil:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 soltera<\/h6>\n<h6>Domicilio:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Col\u00f3n 280 bis, entre las calles Washington y Sarand\u00ed (Montevideo)<\/h6>\n<h6>Tel\u00e9fono:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 no tiene, cel: 095209812<\/h6>\n<h6>Mail:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 ladanivioletabs@gmail.com<\/h6>\n<h6>\u00a0<\/h6>\n<h6>Completar los formularios que correspondan (si alguno debe realizarse por triplicado o duplicado, basta se\u00f1alar la situaci\u00f3n), detallar en hoja aparte los documentos que deban anexarse, y presupuestar timbres, costos, y sus honorarios para realizar la inscripci\u00f3n de dicha empresa ante DGI \u2013 BPS.<\/h6>\n<h6><em>\u21d2 \u21d2 \u21d2\u00a0 env\u00edanos tus consultas, respuestas y opiniones, a trav\u00e9s del \u201c\u00a0 <a href=\"https:\/\/estudioaquileslanza.com.uy\/?page_id=112\" target=\"_blank\" rel=\"noopener\">escr\u00edbenos<\/a> \u201d de esta p\u00e1gina, o del grupo de trabajo de WhatsApp que integras con tus docentes. \u21d0 \u21d0 \u21d0<br \/><\/em><\/h6>\n<p><strong>Para acceder a los dem\u00e1s cuestionarios de evaluaci\u00f3n del curso, ingresa al siguiente enlace:<\/strong><\/p>\n<p><a style=\"color: #808000;\" href=\"https:\/\/estudioaquileslanza.com.uy\/?page_id=932\" target=\"_blank\" rel=\"noopener\">aula: \u00abGestor\u00eda Administrativa\u00bb<\/a><\/p>\n<h6 style=\"text-align: center;\">diploma correspondiente a la capacitaci\u00f3n de \u00abGestor\u00eda, Administraci\u00f3n y Tributaci\u00f3n de Empresas\u00bb:<\/h6>\n<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"212\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Gestoria-23-300x212.jpg\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Gestoria-23-300x212.jpg 300w, https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Gestoria-23-768x543.jpg 768w, https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Gestoria-23.jpg 1015w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-image-carousel .swiper-container{position:static}.elementor-widget-image-carousel .swiper-container .swiper-slide figure{line-height:inherit}.elementor-widget-image-carousel .swiper-slide{text-align:center}.elementor-image-carousel-wrapper:not(.swiper-container-initialized) .swiper-slide{max-width:calc(100% \/ var(--e-image-carousel-slides-to-show, 3))}<\/style>\n<figure><img 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src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-5-pwxv0xcmg116p0oommjnurjub34dma7x96v6fi99zw.jpg\" alt=\"estudioEAL 5\" \/><\/figure>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-6-pwxv0z8atp3rc8lybncwzr2rhuv41ofdxg65e26hng.jpg\" alt=\"estudioEAL 6\" \/><\/figure>\n<p>\t\t\t\t\t\t\t\t\t\t\t\tAnterior<br \/>\n\t\t\t\t\t\t\t\t\t\t\t\tSiguiente<\/p>\n<h6 style=\"text-align: center;\"><em>contacto:<\/em><\/h6>\n<p style=\"text-align: center;\">\u00a0<\/p>\n<h6 style=\"text-align: center;\"><em>whatsapp: 095032613 &#8211; tel\u00e9fono: 24003230\u00a0 <\/em><\/h6>\n<h6 style=\"text-align: center;\"><em>email: estudio@estudioaquileslanza.com.uy<\/em><br \/><em>sede: avda. 18 de Julio 1825 of. 302; Montevideo, Uruguay<\/em><br \/><em>estudio aquiles lanza srl <\/em><\/h6>\n<h6 style=\"text-align: center;\"><em>\u00a0instituci\u00f3n de ense\u00f1anza &#8211; RUT: 219105140019<\/em><\/h6>\n","protected":false},"excerpt":{"rendered":"<p>ejercicios de tr\u00e1mites de apertura de empresas: 1) Macarena Casal\u00e1s renunci\u00f3 hace un par de meses a su trabajo como &hellip; 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