INFRACCIONES SUBSANABLES Y SANCIONADAS CON MULTA

June 18, 2019 | Author: Renato Mam | Category: Payments, Accounting, Statute Of Limitations, Política, Government
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INFRACCIONES SUBSANABLES Y SANCIONADAS CON MULTA...

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ANEXO II INFRACCIONES SUB SANABLES Y SANCIONADAS CON MULTA

CRITERIOS DE GRADUALIDAD: SUBSANACION(1) Y/O PAGO ( (Porcentaje e Re!aja e "a #$"ta e%ta!"ec&a en "a% Ta!"a%) SUBSANACION 'OLUNTARIA N

INRACCI*N

DESCRIPCI*N DE LA INRACCION

OR#A DE SUBSANAR LA INRACCI*N

S& %e %$!%ana "a &n+racc&,n

e+ecto e+ecto "a not&+&cac& not&+&cac&,n ,n e "a SUNAT SUNAT en "a

.or "a SUNAT SUNAT contao contao e

-$e %e "e co3$n&ca a" &n+ractor -$e a &nc$ &nc$rr rr& &o o en &n+r &n+rac acc& c&,n ,n (4) (4) 1

Art5c$"o 164 N$3era" 2

Pro.orc&onar o co3$n&car "a &n+or3ac&,n

Pro.orc&onano o co3$n&cano "a &n+or3ac&,n

&nc"$&%to en en "a "a%

Tr&!$tar&a re"at&>a a "o% anteceente%

nor3a% corre%.on&ente%?

SUBSANACIO

S& %e %$!%ana "a &n+racc&,n ante% -$e %$rta

e+ecto "a not&+&cac&,n en a" &n+r &n+rac acto torr -$e -$e a &n

S&n Pa0o(2)

Con Pa0o(2)

S&n Pa0o(2)

789

89

;89

 o ato% .ara " a &n%cr&.c&,n ca3!&o e o3&c&"&o o act$a"&ac&,n en "o% re0&%tro% no con+or3e con "a rea"&a?(@) 2

Art5c$"o 164

O!tener o% o 3% n=3ero% e &n%cr&.c&,n

So"&c&tano a "a SUNAT "a a%&0 %&0nac&,n e $n =n&co n=3ero

.ara $n 3&%3o re0&%tro? (@)

e RUC < %o"&c&tano "a !aja e "o% otro% n=3ero%?

1889

Art5c$"o 164

No con%&0nar e" n=3ero e re0&%tro e"

Pre%entano $na n$e>a co3$n&cac&,n ec"arac&,n

No %e a."&ca e" Cr&ter&o Gra$a"&a e Pa0o

N$3era" N$3era" 

contr&!$< contr&!$a% $ otro%

e re0&%tro e" contr&!$a% .re%entaa% 3e&ante PDT?

Art5c$"o 16@

Ut&"&ar 3-$&na% re0&%traora% en

Dec"arano ante "a SUNAT e" ca3!&o e $!&cac&,n e "a%

N$3era" 12

e%ta!"ec&3&ento% &%t&nto% e" ec"arao

3-$&na% re0&%traora% e $n e%ta!"ec&3&ento a otro e

ante "a SUNAT .ara %$ $t&"&ac&,n?(;)

e "a 3&%3a e3.re%a 3e&ante e" or3$"ar&o N 78?

789

89

;89

CRITERIOS DE GRADUALIDAD: SUBSANACION(1) Y/O PAGO ( (Porcentaje e Re!aja e "a #$"ta e%ta!"ec&a en "a% Ta!"a%) SUBSANACION 'OLUNTARIA N

INRACCI*N

DESCRIPCI*N DE LA INRACCION

OR#A DE SUBSANAR LA INRACCI*N

S& %e %$!%ana "a &n+racc&,n entro

not&+&cac&,n e" re-$er&3&ento e

.ara ta" e+ecto contao e%e -$

+&%ca"&ac&,n en e" -$e %e "e co3$n&ca a"

e" re-$er&3&ento e +&%c

&n+ractor -$e a &nc$rr&o en &n+racc&,n ()

co3$n&ca a" &n+ractor -$e

 S&n Pa0o(2) ;

Art5c$"o 16; N$3era" 1



O3&t&r ""e>ar "o% "&!ro% e conta!&"&a $ otro% "&!ro% ar o!%er>ano "a +or3a < con&c&one%

3e&o% e contro" e&0&o% .or "a% "eenta% re3$nerac&one% o acto% 0ra>ao% o

"o% &n0re%o% renta% .atr&3on&o% !&ene% >enta%

re0&%trar"o% .or 3onto% &n+er&ore%?(6)

re3$nerac&one% o acto% 0ra>ao% o3&t&o%?

L"e>ar con atra%o 3ao% $ otro%

3e&o% e a"3acena3&ento e &n+or3ac&,n

3e&o% e a"3acena3&ento e &n+or3ac&,n

$t&"&ao% en %$% a."&cac&one% -$e &nc"$&nc$"ao% con "a 3ater&a &3.on&!"e

ato% >&nc$"ao% con "a 3ater&a &3.on&!"e?

en e" ."ao e .re%cr&.c&,n e "o% tr&!$to%?(@)

CRITERIOS DE GRADUALIDAD: SUBSANACION(1) Y/O PAGO ( (Porcentaje e Re!aja e "a #$"ta e%ta!"ec&a en "a% Ta!"a%) SUBSANACION 'OLUNTARIA N

INRACCI*N

DESCRIPCI*N DE LA INRACCION

OR#A DE SUBSANAR LA INRACCI*N

S& %e %$!%ana "a &n+racc&,n

e+ecto "a not&+&cac&,n e "a SUNAT en "a -$e

.or "a SUNAT .ara ta" e+ecto

-$e %e "e &n&ca a" &n+ractor -$e a

en -$e %$rta e+ecto "a not&+&c

&nc$rr&o en &n+racc&,n?(4) 12

Art5c$"o 16

No .re%entar "a% ec"arac&one% -$e conten0an

Pre%entano:

N$3era" 1

"a eter3&nac&,n e "a e$a tr&!$tar&a entro

 La ec"arac&,n j$raa corre%.on&ente %5 o3&t&,

e "o% ."ao% e%ta!"ec&o%: (@)

.re%entar"a o

SUBSANACIO

S& %e %$!%ana "a &n+racc&,n ante% -$e %$rta

a" &n+ractor -$e a &nc

 S&n Pa0o(2)

Con Pa0o(2)

S&n Pa0o(2)

789

89

;89

 S& %e o3&t&, .re%entar "a ec"arac&,n  S& %e con%&er, co3o no .re%entaa

 E" +or3$"ar&o >&rt$a" So"&c&t$ e #o&+&cac&,n o% carte"e% %ea"e% < e3%

No .er3&t&r o no +ac&"&tar a "a A3&n&%trac&,n Tr&!$tar&a

Per3&t&eno o +ac&"&tano a "a A3&n&%trac&,n Tr&!$tar&a e" $%o

e" $%o e e-$&.o tFcn&co e rec$.erac&,n >&%$a" e

e e-$&.o tFcn&co e rec$.erac&,n >&%$a" e 3&cro+or3a% <

3&cro+or3a% < e e-$&.a3&ento e co3.$tac&,n o e

e e-$&.a3&ento e co3.$tac&,n o e otro% 3e&o% e

Con Pa0o(2)

not&+&cac&,n e" re-$er& o e" oc$3ento en e" -$e %e a &nc$rr&o en &n+racc& S&n Pa0o(2)

No a."&ca!"e

;89

No a."&ca!"e

;89

 3e&o% $t&"&ao% o &%tr&!$&o% .or "a SUNAT < e&!&r"o%? 24

Art5c$"o 166 N$3era" 11

 otro% 3e&o% e a"3acena3&ento e &n+or3ac&,n .ara "a rea"&ac&,n e tarea% e a$&tor5a tr&!$tar&a

a"3acena3&ento e &n+or3ac&,n .ara "a rea"&ac&,n e tarea% e a$&tor&a tr&!$tar&a?

c$ano %e a""aren !ajo +&%ca"&ac&,n o >er&+&cac&,n?(@) 2@

Art5c$"o 166

No e+ect$ar "a% retenc&one% o .erce.c&one%

Dec"arano e" tr&!$to no reten&o o .erc&!&o

N$3era" 14

e%ta!"ec&a% .or Le
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