Personas Obligadas a Llevar Libros de Contabilidad (1)

Personas obligadas a llevar Libros de Contabilidad Legalización de los libros CONTABLES

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En las relaciones entre la Administración Tributaria y los contribuyentes, la llevanza de los libros y registros contables puede entenderse como un deber a cargo de éstos de coadyuvar  con el buen fin de la gestión tributaria.  Para ello, los libros y registros contables cumplen dos funciones primordiales:

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Las empresas se encuentran obligadas a llevar libros de contabilidad considerados como principales, los cuales deberán estar en castellano y expresados en moneda nacional, salvo que se trate de empresas que hayan suscrito contratos especiales con el Estado y que por tal motivo puedan llevar su contabilidad en moneda extranjera. Los principales libros contables son los siguientes:  Libro diario  Libro mayor   Libro de planillas de remuneraciones

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Para Personas Naturales:

RUS (Régimen Único Simplificado):  A este régimen tributario pueden acogerse las personas naturales que conducen un negocio unipersonal. Esta modalidad te conviene si tus ventas serán al por menor  y directamente al público en general. Es ideal para negocios como bodegas, farmacias, panaderías, peluquerías, restaurantes, un pequeño taller de

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Para Personas Naturales y Jurídicas: Régimen Especial de Renta (RER): Este es un régimen intermedio entre el Nuevo RUS y el Régimen General, que permite relacionarse en la compra-venta con otras empresas. Bajo esta modalidad se pueden emitir facturas y otros comprobantes de pago con el mismo efecto tributario. El RER está dirigido tanto a las microempresas conducidas por personas naturales como a las que se constituyen como personas jurídicas que realizan actividades de servicios, comercio,

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Régimen General (RG): Este es un régimen tributario que comprende a las personas naturales y  jurídicas que generan rentas de tercera categoría (por ejemplo, utilidades a fin de año).  A este régimen tributario se pueden acoger todo tipo de empresas de cualquier volumen o tamaño. Asimism

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Libros de Contabilidad que se deben d eben llevar: Las empresas que tengan ingresos brutos anuales menores a las 150 UIT’s deben llevar como mínimo los siguientes libros: •Registro de Compras. •Registro de Ventas. •Libro Diario de Formato Simplificado.

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De acuerdo al Artículo 87º del Código Tributario, Tributario, los deudores tributarios están obligados a facilitar las labores de fiscalización y determinación que realice la Administración Tributaria Tributaria y en especial deberán:

1. Llevar Llevar los los libro libros s de de contab contabilida ilidad d u otro otros s libros libros y registros exigidos por las leyes y reglamentos.

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LEGALIZACION: Los notarios o jueces, según corresponda, colocarán una constancia en la primera hoja de los mismos y procederán a sellar todas las hojas del libro o registro, las mismas que deberán estar debidamente foliadas por cada libro o registro, incluso cuando se lleven utilizando hojas sueltas o continuas. Tanto los notarios como los jueces llevarán un registro cronológico de las legalizaciones l egalizaciones que otorguen.

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