declaración omisa

English translation: non-filed tax return

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:declaración omisa
English translation:non-filed tax return
Entered by: Manuel Aburto

13:42 May 4, 2020
Spanish to English translations [PRO]
Law/Patents - Law: Taxation & Customs / Court decisions
Spanish term or phrase: declaración omisa
Buenos días,

El término que consulto a continuación solo aparece una vez en el documento que estoy traduciendo, para ser más específico en una lista y no tengo mayores detalles al respecto; por ello me di a la tarea de buscar textos relacionados con el tema para ofrecer un mayor contexto al respecto.


EL EFECTO EN LAS LABORES DE AUDITORIA TRIBUTARIA

Los resultados finales obtenidos, sea la rectificación de una declaración, el cumplimiento de la presentación de una declaración omisa, o el pago de una suma en mora, no solo alimentan el sistema para la evaluación individual del funcionario. También realimentan el análisis global a partir de la consolidación de los resultados individuales, lo cual permite medir el impacto generado por los programas ejecutados, determinar el nivel de cumplimiento de los objetivos y reajustar los patrones y tendencias para generar nuevos programas de auditoria en un ciclo de agregación de valor
permanente.
Manuel Aburto
Nicaragua
Local time: 11:36
non-filed tax return
Explanation:
It refers to a tax return that hasn't been filed yet. An option could be "non-filed tax return."

Here are some examples where this is used:
https://accordtax.ca/tax-services/non-filed-tax-returns/
http://mathisencpa.com/irs-nonfiledreturns.php

I would translate the sentence like this:
"Whatever the final outcomes are, whether they involve correcting a tax return, complying with the submission of a non-filed tax return, or the payment of an amount in arrears, they do not only input data into the system for the officer's individual assessment."

An alternative option could be "pending tax return."

--------------------------------------------------
Note added at 1 day 1 hr (2020-05-05 15:20:03 GMT)
--------------------------------------------------

As others have commented (thanks, Joshua and David), it should rather be "unfiled tax return." I can't change my original entry, so if someone else (Joshua or David) can create their own entry of "unfiled tax return," then I'd vote for it. :)
Selected response from:

Michael Grabczan-Grabowski
Canada
Local time: 11:36
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +4non-filed tax return
Michael Grabczan-Grabowski
4 +2missing tax return
patinba
5ambiguous tax return
Mariela Rollinson
Summary of reference entries provided
Merely comments
Taña Dalglish

Discussion entries: 4





  

Answers


1 hr   confidence: Answerer confidence 5/5
ambiguous tax return


Explanation:
de acuerdo a tu explicación entiendo que se refiere a que la declaración ha sido presentada de forma incompleta sin completar los datos requeridos

Mariela Rollinson
Argentina
Local time: 14:36
Specializes in field
Native speaker of: Spanish
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
missing tax return


Explanation:
Clear from the context, you cannot "comply with an incorrect rax return"

From Guatemala:

"Muchos contribuyentes caen en omisos, es decir, en incumplimientos de declaraciones de impuestos sin saberlo, y repentinamente se enfrentan a la obligación de hacer pagos para los que no están preparados."

ie, they failed to file

patinba
Argentina
Local time: 14:36
Native speaker of: Native in EnglishEnglish
PRO pts in category: 251

Peer comments on this answer (and responses from the answerer)
agree  liz askew
14 mins
  -> Thanks a lot, Liz!

agree  EirTranslations
2 hrs
  -> Gracias!
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3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +4
non-filed tax return


Explanation:
It refers to a tax return that hasn't been filed yet. An option could be "non-filed tax return."

Here are some examples where this is used:
https://accordtax.ca/tax-services/non-filed-tax-returns/
http://mathisencpa.com/irs-nonfiledreturns.php

I would translate the sentence like this:
"Whatever the final outcomes are, whether they involve correcting a tax return, complying with the submission of a non-filed tax return, or the payment of an amount in arrears, they do not only input data into the system for the officer's individual assessment."

An alternative option could be "pending tax return."

--------------------------------------------------
Note added at 1 day 1 hr (2020-05-05 15:20:03 GMT)
--------------------------------------------------

As others have commented (thanks, Joshua and David), it should rather be "unfiled tax return." I can't change my original entry, so if someone else (Joshua or David) can create their own entry of "unfiled tax return," then I'd vote for it. :)

Michael Grabczan-Grabowski
Canada
Local time: 11:36
Specializes in field
Native speaker of: English
PRO pts in category: 20

Peer comments on this answer (and responses from the answerer)
agree  Toni Castano: "Omiso": irregular past participle form of "omitir". You normally come across "omitido", not in this case though. Correct interpretation.
2 hrs
  -> Interesting note about the irregular past participle. Thank you.

agree  Joshua Parker: Yes, though I think I'd say "unfiled".
4 hrs
  -> You're right. You get "non-filer" as a noun and "non-filing" as an adjective, but "non-filed" doesn't seem to be proper usage, even though it is used in some contexts. "Unfiled tax returns" is used by official sources: https://bit.ly/2Ws9fMD. Thanks!

agree  Luis M. Sosa
4 hrs
  -> Thanks for the feedback, Luis.

agree  David Hollywood: "unfiled"
11 hrs
  -> Agreed. It should be "unfiled tax returns."
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Reference comments


1 hr
Reference: Merely comments

Reference information:
Manuel:

Just my two cents! "Declaración omisa": I am not 100% if the "declaración omisa" is a "statement of failure to comply", or simply a "missing/default (?)" payment?

http://fundaciondemuca.com/public_files/67/investigacion_bpm...
Buenas Prácticas Municipales - Fundación Demucafundaciondemuca.com › public_files
Detectados los evasores, se procede a actuar conforme lo establece el artículo 124 del Código de Normas y Procedimientos Tributarios, lo cual consiste en ***solicitar la presentación de la declaración omisa***. En caso de que el contribuyente no cumpla con el requerimiento se actúa con fundamento en el artículo 144 de la normativa indicada anteriormente que establece la presentación del estudio y propuesta de
regularización y cancelación del tributo.

Once the evaders have been detected, action is taken in accordance with the provisions of Article 124 of the Code of Tax Standards and Procedures, which consists of ***requesting the submission of the statement of failure to comply***. In case the taxpayer does not comply with the requirement, action is taken on the basis of Article 144 of the regulations indicated above that establish the presentation of the study and proposal for the regularization and cancellation of the tax.


Revista de Administración Tributaria (No. 24 ... - CIATwww.ciat.org › Revista_24 › ebook_revista_24_sept2005PDF
Sep 24, 2005 - ***declaración omisa***, o el pago de una suma en mora, no solo ... Honduras y Nicaragua, mientras que la mayor parte del resto de países las.

The paragraph you posted comes from this source and is just an example, I believe and not your actual text?

Rough translation (I said it was rough, so please nobody say anything!):
THE EFFECT ON TAX AUDIT WORK
The final results obtained, whether it is the correction of a statement, compliance with the submission of a ***missing (default?) statement**, or the payment of a sum in arrears, do not only feed into the system for the individual assessment of the staff member. They also feed the global analysis from the consolidation of the individual results, which allows for the measurement of the impact generated by the executed programs, to determine the level of fulfillment of the objectives and to readjust the patterns and tendencies to generate new audit programs in a cycle of aggregation of permanent value.


I found this example below. However, it is NOT necessarily tax related.
(DOC) La declaración del riesgo y la reticencia en el Proyecto ...www.academia.edu › La_declaración_del_riesgo_y_la_ret...
Soluciones de Derecho comparado y análisis crítico Risk statement and reluctance in the ... and users in cases of **failure to comply with risk statement requirements**. ... frente a las severas consecuencias de una **declaración omisa** o errónea.

https://www.proz.com/kudoz/spanish-to-english/finance-genera...
I also found this entry, but this may muddy the waters even further, as there is no outcome and the question was closed.

Doing business in Nicaragua - PwC www.pwc.com › publicaciones › assets › doing-busines...
PDF
this complete guide which reflects the changes in regards to taxes, legal forms ... indicators on business regulations for tax, legal and regulatory compliance, based on ... The Nicaraguan legal framework is based on Napoleonic Code. The last ...

Taña Dalglish
Jamaica
Native speaker of: English
PRO pts in category: 82
Note to reference poster
Asker: Thank you very much Taña for the information!

Asker: I do apologize for my late reply Taña: The paragraph you posted comes from this source and is just an example, I believe and not your actual text? No, actually it is part of an index; I mean the client requested the translation of an index.

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