Percepciones IGV
Short Description
Percepciones IGV...
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Legislación tributaria
Cesar Felipe Gallardo Mansilla
Luciano León Huaynapomas Jaurigue gue Torre orres s Frank Jauri Lucia ia Alva Alvarez rez Mar Mariño iño Luc
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¿Qué es el régimen de percepciones aplicable a la venta de bienes ?
Es un mecanismo por el cual la SUNAT designa algunos contribuyentes como Agentes de Percepción, para que realicen el cobro por adelanta tad do de una parte del Impuesto General a las Ventas que sus clientes van a generar luego, por sus operaciones de venta gravadas con este impuesto.
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Objetivo de este Régimen. Este régimen forma parte de las medidas orientadas a reducir la evasión tributaria. En este caso, se trata de combatir el incumplimiento tributario y la informalidad detectados la ialili ci ia ción ón de
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¿Quienes pueden aplicar el régimen de percepciones del IGV?
Sólo aquellos sujetos designados como Agentes de Percepción mediante Decreto Supremo refrendado por el Ministerio de economía y Finanzas, con opinión técnica de la SUNAT. Usted puede consultar esta
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Agente de Percepción •
Se le lla llama ma al Ven Vended dedor or de bie bienes nes afectos afectos a la percepc percepción ión,, des design ignado ado por el De Decre creto to Supremo, refrendado por el Ministro de Economía y Finanzas con la opinión técnica de la SUNAT (Arts. 9 y 13 Ley 29173).
•
Se pr pres esum ume e qu que e lo los s cl clie ient ntes es qu que e co comp mpre ren n bi bien enes es a los agente agentes s de pe perce rcepc pció ión n so son n contribuyentes del IGV independientemente del comprobante que se les emita.
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Normas Generales
Regla General
En el momento en que se realice el cobro total o parcial, con prescindencia de la fecha en que se realizó la operación, siempre que a la fecha de cobro el contribuyente mantenga la condición de Agente de Percepción.
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¿Cómo se efectúan la declaración y pago? Los agentes de percepción de deberán declarar y pagar mensualme mens ualmente nte las percepcio percepciones nes efectuada efectuadas s con el PDT Agente Agentes s de Percepción, Percepción, Formulario Formulario Virtual N° 633 versión 1.0. El cli lien ente te deberá deberá efectuar su declaración y pago mensual del IGV con el PDT-I -IG GV Re Rent nta a Men ensu sua al, Form la lari rio o Vi Virt rtua uall N° 62 621 1
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PORCENTAJES DE PERCEPCIÓN:
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OPERACIONES EXCLUIDAS DE LA PERCEPCION
Se EXCLUYEN las siguientes operaciones: 1. Cuando se cumpla cumpla en forma concurrente concurrente que:
• Se emita C.P. que otorgue crédito fiscal.
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Ventas sujetas
Pinturas, barnices y pigmentos al agua prepa pre para rad dos de los ti tip pos ut util iliz izad ados os par ara a el acabad aca bado o del cuero. cuero. Vid Vidrio rios s en pla placas cas,, hoj hojas as o perfiles; colado o laminado, estirado o soplado, flotad flo tado, o, des desbas bastad tado o o pul pulido ido;; in inclu cluso so curv curvado ado,, bise bi sela lado do,, gr grab abad ado, o, ta tala ladr drad ado, o, es esma malt ltad ado o o traba tra baja jado do de ot otro ro mo modo do,, pe pero ro si sin n en enma marc rcar ar ni combinar con otras materias; vidrio de seguridad
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Percepción de la importación de bienes La
SUNAT efectuará la percepción del IGV con anterioridad a la entrega de mercancías, con prescindencia de la fecha de nacimiento de la
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¿En que momento se realizara la percepción?
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Que documento debe entregar el agente de
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Que documento debe entregar el agente de percepción? percepci ón?
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