TA-2015-1A_MODULO II -DT.docx
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Transcript of TA-2015-1A_MODULO II -DT.docx
7/18/2019 TA-2015-1A_MODULO II -DT.docx
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UNIVERSIDAD ALAS PERUANAS
FACULTAD DE DERECHO Y CIENCIAS POLÍTICAS
E.A.P DE DERECHO Y CIENCIAS POLÍTICAS
CURSO DE:
DERECHO TRIBUTARIO
TRABAJO ACADEMICO
ALUMNO:
Fruelan Maman Ram!"
C#DI$O: %&''%%'&%(
DOCENTE:
HERLINDA ANA VELAS)UE* $ARCIA
C+l!:VIII
DUED JULIACA
%&',
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DEDICATORIA
primeramente a dios por haberme permitido llegar hasta este
punto y haberme dado salud, ser el manantial de vida y
darme lo necesario para seguir adelante día a día para
lograr mis objetivos, además de su infinita bondad y amor.
A mi madre por haberme apoyado en todo momento, por sus
consejos, sus valores, por la motivación constante que me
ha permitido ser una persona de bien, pero más que nada,
por su amor. A mi padre por los ejemplos de perseverancia y
constancia que lo caracterizan y que me ha infundado
siempre, por el valor mostrado para salir adelante y por su
amor.
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A$RADECIMIENTO
A ti, querido Dios, que nunca me has abandonado,
que siempre me escuchas y me guías en las
circunstancias adversas y en la benevolencia, en
mis laberintos y mis aciertos, te doy gracias por
darme la placidez de ver realizado un sueo,
perpetuado en !stas hojas hermosas, que han
servido para e"teriorizar mis pensamientos,
emociones, y sentimientos.
#racias Dios padre, por tu e"istencia espiritual
que vive en mí permanentemente cómo refugio,
sombra y cobijo de mi soledad.
$
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PRE$UNTAS:
'. In-e"/ue "!0re el 1!2er r0uar! 2e a+uer2! a nue"raC!n"u+3n e n24ue +!m! "e 2"r0u5e e"e 1!2er enre el/!0ern! +enral 5 l!" /!0ern!" re/!nale" 5 l!+ale". Fun2amene"u re"1ue"a. 6&( PUNTOS7.
TITULARES DE POTESTAD TRIBUTARIA EN PERÚ (Const. 1993)CONSTITUCIÓN DE 1993.- (Art. 74)
) !o"#$rno n%#on&") !o"#$rnos r$!#on&$s%) !o"#$rnos &o%&$s
'OBIERNO NACIONALÓR'ANO UE EERCE*Po+$r L$!#s&t#,o (Con!r$so) r$s$%to +$ #/$stos0 s&,o rn%$&$s0 %ontr#"/%#on$s.Po+$r E2$%/t#,o r$s$%to +$ rn%$&$s tss0 r$s$%to +$ #/$stosor +$&$!%#n.
. 5ATERIA*I/$stos0 Tss Contr#"/%#on$s
3. INSTRU5ENTO*L$ D$%r$to L$!#s&t#,o (r$,# +$&$!%#n)D$%r$to S/r$o (tss rn%$&$s)
4. CONDICIONES*No t$r# tr#"/tr# $n D$%r$tos +$ Ur!$n%#No t$r# tr#"/tr# $n &$$s +$ r$s//$sto To%o $n &$$s 6/$ r/$"n %r+#tos s/&$$ntr#os (Nor 8 +$&TP +$& CT).
$OBIERNOS RE$IONALES 6L$ 7:70 LO'R)1. ÓR'ANO UE EERCE*- Cons$2o R$!#on&. 5ATERIA*Tss Contr#"/%#on$sINSTRU5ENTO*Or+$nn; R$!#on&
$OBIERNOS LOCALESÓR'ANO UE EERCE*Con%$2o 5/n#%#& (Pro,#n%#& o D#str#t&).
5ATERIA*Tss Contr#"/%#on$s
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INSTRU5ENTO*Or+$nn;
4. CONDICIONES*- D$ntro +$ s/ 2/r#s+#%%#n +$ %/$r+o L$ (LO5 LT5)
- Or+$nn; +#str#t& +$"$ s$r rt#<#%+ or 5/n#%#&#++ Pro,#n%#& (Art. 4=LO50 L$ 797).- Pro>#"#%#n +$ !r,r & $ntr+0 s&#+ o tr?ns#to +$ $rsons0 "#$n$s0$r%+$r@0 ro+/%tos n#&$s $n $& t$rr#tor#o n%#on& o 6/$ &##t$n $& &#"r$%%$so & $r%+o (LT5). ACREEDORES TRIBUTARIOS EN PERÚ ACREEDOR TRIBUTARIO.- Es 6/& <,or +$& %/& +$"$ r$&#;rs$ &r$st%#n tr#"/tr#0 $& t#t/&r +$ & r$st%#n tr#"/tr# (/n6/$ &os <on+os nos$ +$st#n$n & %r$$+or0 s#no otro +$st#ntr#o <#nn%#$ro +$ &os r$%/rsos). ACREEDORES TRIBUTARIOS (Art. 4 C+. Tr#"/t.)
'OBIERNO CENTRAL
'OBIERNOS RE'IONALES'OBIERNOS LOCALES ENTIDADES DE DERECO PÚBLICO CONPERSONERA URDICA PROPIA
DISTINCIÓN ENTRE TITULAR DE POTESTAD TRIBUTARIA0 ACREEDORTRIBUTARIO0 DESTINATARIO INANCIERO DE RECURSOSSE TRATA DE TRES (3) CONCEPTOS DISTINTOS*
%r$$+or$s tr#"/tr#os s#n ot$st+ tr#"/tr# (or $2$&o* Ent#+. +$D.P. %on P.%. ro#)F otros & t#$n$n s&o r %#$rtos tr#"/tos ('L0'R). tr#"/tos 6/$ t#$n$n /n %r$$+or tr#"/tr#o 6/$ no $s $& +$st#ntr#o<#nn%#$ro +$ &os r$%/rsos. E2$&o* 'C $s t#t/&r +$ ot$st+ tr#"/tr# %r$$+or tr#"/tr#o +$ #/$stos 6/$ son r$%/rsos +$& 'L (#/$stosn%#on&$s %r$+os <,or +$ 'L* IP50 I.Ro+2$0 I. E"r%.R$%r$o). tr#"/tos %r$+os or t#t/&r$s +$ ot$st+ tr#"/tr# 6/$ no son &os%r$$+or$s tr#"/tr#os. E2$&o* 'L son %r$$+or$s +$ #/$stos/n#%#&$s %r$+os or $& 'C <,or +$ $&&os (I. Pr$+#&0 8$>#%/&r0 A&%"&0 /$!os0 A/$sts0 Es$%t?%/&os PG"&#%os no +$ort#,os)FEnt#+s. +$ D.P. %on P.%. ro# son %r$$+or$s +$ tr#"/tos %r$+os or $& 'C (%ontr#"/%#on$s ESSALUD0 & SENATI0 $t%.).
%. In-e"/ue "!0re l!" l8me" al e9er++! 2e la 1!e"a2 r0uara en24ue +uale" "!n e1l+;n2!l!" 0re-emene< 2an2! un e9em1l!1!r +a2a un! 2e ell!".
LÍMITES JURÍDICOS A LA POTESTAD TRIBUTARIA
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HArt@%/&o 74.- Los tr#"/tos s$ %r$n0 o+#<#%n o +$ro!n0 o s$ $st"&$%$ /n$on$r%#n0 $%&/s#,$nt$ or &$ o +$%r$to &$!#s&t#,o $n %so +$+$&$!%#n +$ <%/&t+$s0 s&,o &os rn%$&$s tss0 &os %/&$s s$ r$!/&n$+#nt$ +$%r$to s/r$o.Los 'o"#$rnos R$!#on&$s &os 'o"#$rnos Lo%&$s /$+$n %r$r0 o+#<#%r
s/r##r %ontr#"/%#on$s tss0 o $on$rr +$ sts0 +$ntro +$ s/ 2/r#s+#%%#n0 %on &os &@#t$s 6/$ s$J& & &$. El E"a2!< al e9er+er la 1!e"a2 r0uara<2e0e re"1ear l!" 1rn+1!" 2e re"er-a 2e la le5< 5 l!" 2e /ual2a2 5re"1e! 2e l!" 2ere+=!" >un2amenale" 2e la 1er"!na. Nn/?n r0u!1ue2e ener +ar;+er +!n>"+a!r!.Ls &$$s +$ r$s//$sto &os +$%r$tos +$ /r!$n%# no /$+$n %ont$n$r nors so"r$ t$r# tr#"/tr#. Ls &$$s r$&t#,s tr#"/tos +$ $r#o+#%#++n/& r#!$n rt#r +$& r#$ro +$ $n$ro +$& Jo s#!/#$nt$ s/ ro/&!%#n.N! "uren e>e+! la" n!rma" r0uara" 2+a2a" en -!la+3n 2e l! 4uee"a0le+e el 1re"ene ar8+ul!.@
(. In2a/ue "!0re la >a+ula2 2e >"+ala+3n 4ue ene laa2mn"ra+3n r0uara. Lue/! re"1!n2a " en la 1r;++a e"reala2! +!rre+amene. Fun2amene "u re"1ue"a.
Ar8+ul! '. FISCALI*ACION O VERIFICACION DE LA OBLI$ACIONTRIBUTARIA EFECTUADA POR EL DEUDOR TRIBUTARIO L +$t$r#n%#n +$ & o"&#!%#n tr#"/tr# $<$%t/+ or $& +$/+or tr#"/tr#o$st? s/2$t <#s%&#;%#n o ,$r#<#%%#n or & A+#n#str%#n Tr#"/tr#0 & 6/$o+r? o+#<#%r& %/n+o %onstt$ & o#s#n o #n$%t#t/+ $n & #n<or%#nroor%#on+0 $#t#$n+o & R$so&/%#n +$ D$t$r#n%#n0 Or+$n +$ P!o oR$so&/%#n +$ 5/&t.L <#s%&#;%#n 6/$ r$&#%$ & S/$r#nt$n+$n%# N%#on& +$ A+/ns A+#n#str%#n Tr#"/tr# - SUNAT o+r? s$r +$<#n#t#, o r%#&. L <#s%&#;%#ns$r? r%#& %/n+o s$ r$,#s$ rt$0 /no o &!/nos +$ &os $&$$ntos +$ &o"&#!%#n tr#"/tr#.En $& ro%$+##$nto +$ <#s%&#;%#n r%#& s$ +$"$r?*) Co/n#%r & +$/+or tr#"/tr#o0 & #n#%#o +$& ro%$+##$nto0 $& %r?%t$r r%#& +$ & <#s%&#;%#n &os s$%tos 6/$ s$r?n t$r# +$ r$,#s#n.
") A&#%r &o +#s/$sto $n $& rt@%/&o :-A %ons#+$rn+o /n &;o +$ s$#s (:)$s$s0 %on $%$%#n +$ &s rrro!s 6/$ s$ r$<#$r$ $& n/$r& +$& %#t+ort@%/&o. In#%#+o $& ro%$+##$nto +$ <#s%&#;%#n r%#&0 & SUNAT o+r? &#r&o otros s$%tos 6/$ no </$ron t$r# +$ & %o/n#%%#n #n#%#& 6/$ s$ r$<#$r$$& #n%#so ) +$& ?rr<o nt$r#or0 r$,# %o/n#%%#n & %ontr#"/$nt$0 no&t$r?n+os$ $& &;o +$ s$#s (:) $s$s0 s&,o 6/$ s$ r$&#%$ /n <#s%&#;%#n+$<#n#t#,. En $st$ G&t#o s//$sto s$ &#%r? $& &;o +$ /n (1) Jo$st"&$%#+o $n $& n/$r& 1 +$& rt@%/&o :K-A0 $& %/& s$r? %o/t+o +$s+$ &<$%> $n 6/$ $& +$/+or tr#"/tr#o $ntr$!/$ & tot&#++ +$ & #n<or%#n o
+o%/$nt%#n 6/$ &$ </$r so&#%#t+ $n $& r#$r r$6/$r##$nto r$<$r#+o &<#s%&#;%#n +$<#n#t#,.
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FACULTAD DE FISCALI*ACI#NL <%/&t+ +$ #s%&#;%#n +$ L A+#n#str%#n tr#"/tr# s$ $2$r%$ $n <or+#s%r$%#on&. E& $2$r%#%#o +$ & </n%#n <#s%&#;+or #n%&/$ & #ns$%%#n0 &#n,$st#!%#n $& %ontro& +$& %/&##$nto +$ o"&#!%#on$s tr#"/tr#s0 #n%&/so
+$ 6/$&&os s/2$tos 6/$ !o%$n +$ #n <$%t%#n0 $on$r%#n o "$n$<#%#otr#"/tr#o.De+lara+3n r0uaraL D$%&r%#n Tr#"/tr# $s & n#<$st%#n +$ >$%>os $%on#%os%o/n#%+os & A+#n#str%#n Tr#"/tr# $n & <or $st"&$%#+ or L$0R$!&$nto0 r$so&/%#n +$ S/$r#nt$n+$n%# o Nor +$ rn!o s##&r0 & %/&o+r? %onst#t/#r & "s$ r & +$t$r#n%#n +$ & o"&#!%#n tr#"/tr#.D$t$r#n%#n +$ & o"&#!%#n tr#"/tr# so"r$ "s$ %#$rt r$s/nt.1.- Bs$ %#$rt* Ton+o $n %/$nt &os $&$$ntos $#st$nt$s 6/$ $r#tn%ono%$r $n <or +#r$%t $& >$%>o !$n$r+or +$ & o"&#!%#n tr#"/tr# &%/nt@ +$ & #s.
.- Bs$ r$s/nt* En $r#tos &os >$%>os %#r%/nstn%#s 6/$0 or r$&%#nnor& %on $& >$%>o !$n$r+or +$ & o"&#!%#n tr#"/tr# $r#tn %ono%$r &$#st$n%# %/nt@ +$ & o"&#!%#n.Pr$s/n%#on$sL A+#n#str%#n Tr#"/tr# o+r? r%t#%r & +$t$r#n%#n $n "s$0 $ntr$otrs0 &s s#!/#$nt$s r$s/n%#on$s*1.- Pr$s/n%#n +$ ,$nts o #n!r$sos or o#s#on$s $n $& r$!#stro +$ ,$nts o#n!r$sos..- Pr$s/n%#n +$ ,$nts o #n!r$sos or o#s#on$s $n $& r$!#stro +$ %ors.3.- Pr$s/n%#n +$ #n!r$sos o#t#+os or ,$nts0 s$r,#%#os / o$r%#on$s!r,+s0 or +#<$r$n%# $ntr$ &os ontos r$!#str+os o +$%&r+os or $&%ontr#"/$nt$ &os $st#+os or &s A+#n#str%#n Tr#"/tr# or %ontro&+#r$%to.4.- Pr$s/n%#n +$ ,$nts o %ors o#t#+s or +#<$r$n%# $ntr$ &os "#$n$sr$!#str+os &os #n,$ntr#os.M.- Pr$s/n%#n +$ #n!r$sos !r,+os o#t#+os or Ptr#on#o no +$%&r+o.:.- Pr$s/n%#n +$ #n!r$sos o#t#+os or +#<$r$n%# $n %/$nts "n%r#s.7.- Pr$s/n%#n +$ #n!r$sos o#t#+os %/n+o no $#st r$&%#n $ntr$ &os#ns/os /t#&#;+os0 ro+/%%#n o"t$n#+0 #n,$ntr#os0 ,$nts. L &#%%#n +$&s r$s/n%#on$s s$r? %ons#+$r+ r $<$%to +$ &os tr#"/tos 6/$ %onst#t/$n$& S#st$ Tr#"/tr#o N%#on& s$r? s/s%$t#"&$ +$ & &#%%#n +$ &s /&ts
$st"&$%#+s $n & T"& +$ In<r%%#on$s Tr#"/tr#s Sn%#on$s.L o#s#n +$ #n!r$sos o ,$nts +$t$r#n+ +$ %/$r+o &s r$s/n%#on$sr $<$%to +$& I'8 $ ISC0 no +r? +$r$%>o %/to +$ %r+#to <#s%& &!/no.Re"!lu+3n 2e Deermna+3nL R$so&/%#n +$ D$t$r#n%#n $s $& %to or $& %/& & A+#n#str%#nTr#"/tr# on$ $n %ono%##$nto +$& +$/+or tr#"/tr#o $& r$s/&t+o +$ s/ &"or +$st#n+ %ontro&r $& %/&##$nto +$ &s o"&#!%#on$s tr#"/tr#s $st"&$%$r & $#st$n%# +$& %r+#to o +$ & +$/+ tr#"/tr#.Or2en 2e Pa/!L Or+$n +$ P!o $s $& %to $n ,#rt/+ +$& %/& & A+#n#str%#n Tr#"/tr#$#!$ & +$/+or tr#"/tr#o & %n%$&%#n +$ & +$/+ tr#"/tr#0 s#n n$%$s#++ +$
$#t#rs$ r$,#$nt$ & R$so&/%#n +$ D$t$r#n%#n0 s$!Gn s$ $& %so.O0l/a+!ne" 2e l!" 2eu2!re" r0uar!"
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Los +$/+or$s tr#"/tr#os $st?n o"&#!+os <%#&#tr &s &"or$s +$ <#s%&#;%#n +$t$r#n%#n 6/$ r$&#%$ & A+#n#str%#n Tr#"/tr#0 +$ %/$r+o &o$st"&$%#+o $n $& Art. 7 +$& C.T.Dere+=!" 2e l!" a2mn"ra2!".Los +$/+or$s tr#"/tr#os t#$n$n +$r$%>o &os %tos0 ro%$+##$ntos otros
$st"&$%#+os $n $& Art. 9 +$& C.T.EL Tr0unal F"+alE& tr#"/n& #s%& $s & G&t# #nstn%# +#n#strt#,0 %ono%$ r$s/$&,$ &s$&%#on$s &nt$+s %ontr &s R$so&/%#on$s +$ & A+#n#str%#n Tr#"/tr# s$ 6/$ s$ trt$ +$ & S/$r#nt$n+$n%# N%#on& +$ A+#n#str%#nTr#"/tr# &s #nt$n+$n%#s r$!#on&$s +$ st0 r$s$%to &os tr#"/tos 6/$+#n#str0 +$ & S/$r#nt$n+$n%# N%#on& +$ A+/ns ADUANAS &s#nt$n+$n%#s +$ A+/n r$s$%to &os +$r$%>os +/n$rosF 6/$ >n r$s/$&tor$%&%#on$s %ontr Or+$n$s +$ P!o0 R$so&/%#on$s +$ D$t$r#n%#n oR$so&/%#on$s +$ 5/&t otrs $6/#,&$nt$s0 t"#n r$s/$&,$ &s $&%#on$sr$s$%to &s R$so&/%#on$s +$& Inst#t/to P$r/no +$ S$!/r#++ So%#& (>or
ESSALUD) IPSS & O<#%#n +$ Nor&#;%#n Pro,#s#on&. Est <%/&t+ot"#n r r$so&,$r &os r$%/rsos +$ 6/$2 %ontr &s %t/%#on$s oro%$+##$ntos +$ & A+#n#str%#n Tr#"/tr# t&$s %oo $& %#$rr$ +$ &o%& o<#s%&#;%#on$s 6/$ no s$ 2/stn & ro%$+##$nto0 $t%.C!m1!"+3n 2el Tr0unal F"+al.E& Tr#"/n& #s%& $st? %on<or+o or*1.- L Pr$s#+$n%# +$& Tr#"/n& #s%&.- L S& P&$n +$& Tr#"/n& #s%&3.- L 8o%&@ A+#n#strt#,F 4.- Ls S&s Es$%#&#;+s.
In-e"/ue "!0re el Pr!+e2men! C!a+-! en la A2mn"ra+3nTr0uara 5 real+e un +a"! 2e una 1er"!na naural. No trns%r#" & L$.6&( PUNTOS7.
L $2$%/%#n %o%t#, $s $& $%n#so +$ $2$%/%#n <or;os or $%$&$n%#0 tr,s +$& %/& & A+#n#str%#n s$ ro%/r & $2$%/%#n +$ /n o"&#!%#n +$+r0 >%$r o no >%$r0 /n $n %on- tr +$ & ,o&/nt+ +$& +#n#str+o1=. En $&?"#to tr#"/tr#o $st$ ro%$+##$nto t#$n$ /n #ortn%# %#t&0 /$sto 6/$$r#t$ 6/$ & +#n#str%#n /$+ ro%/rrs$ $& !o +$ &s +$/+s
tr#"/tr#s $#st$nt$s.En $st$ or+$n +$ #+$s0 or $2$&o0 $& rt@%/&o 1 +$& D$%r$to S/r$o NK =1-==-US0 T$to Ún#%o Or+$n+o +$ & L$ NK :9790 L$ +$ Pro%$+##$nto +$E2$%/%#n Co%t#, s$J& 6/$ & #s $st"&$%$ $& r%o &$!& +$ &os %tos+$ $2$%/%#n %o%t#,0 6/$ $2$r%$n &os r!nos +$& !o"#$rno %$ntr&0 r$!#on& &o%&0 $n ,#rt/+ +$ &s <%/&t+$s otor!+s or &s &$$s $s$%@<#%s. As##so0%onst#t/$ $& r%o &$!& 6/$ !rnt#; &os o"&#!+os $& +$srro&&o +$ /n+$"#+o ro%$+##$nto %o%t#,o. En t& s$nt#+o0 s$ +$<#n$ $& ro%$+##$nto%o%t#,o %oo $& %on2/nto +$ %tos +#n#strt#,os +$st#n+os & %/&##$nto+$ & o"&#!%#n t$r# +$ $2$%/%#n %o%t#,.
Art@%/&o 114K.- COBRANA COACTI8A CO5O ACULTAD DE LA AD5INISTRACIÓN TRIBUTARIA
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L %o"rn; %o%t#, +$ &s +$/+s tr#"/tr#s $s <%/&t+ +$ & A+#n#str%#nTr#"/tr#0 s$ $2$r%$ tr,s +$& E2$%/tor Co%t#,o0 6/#$n %t/r? $n $&ro%$+##$nto +$ %o"rn; %o%t#, %on & %o&"or%#n +$ &os A/#&#r$sCo%t#,os.
E& ro%$+##$nto +$ %o"rn; %o%t#, +$ & SUNAT s$ r$!#r? or &s nors%ont$n#+s $n $& r$s$nt$ C+#!o Tr#"/tr#o.(S$!/n+o ?rr<o +$& rt@%/&o 114K s/st#t/#+o or $& rt@%/&o :K +$& D$%r$toL$!#s&t#,o NK 910 /"&#%+o $& 1M +$ r;o +$ ==70 ,#!$nt$ rt#r +$& 1 +$"r#& +$ ==7)
EL EJECUTOR COACTIVO(Art. 114 +$& C.T. 4 +$& R.P.C.C)/n%#onr#o r$sons"&$ +$ & %o"rn;0 6/#$n $2$r%$ +#r$%t$nt$ &s%%#on$s +$ %o$r%#n ($"r!os r$t$s) r $& %o"ro $<#%; +$ &s +$/+s
$#!#"&$s0 ,$&n+o or & %$&$r#++0 &$!&#++ $%ono@ +$& ro%$+##$nto
. In-e"/ue "!0re el Pr!+e2men! +!nen+!"! r0uar! 5 real+eun m!2el! 2e e"+r! 2e re+lama+3n ane la SUNAT. El+!nr0u5ene e" una 1er"!na 9ur82+a No trns%r#" & L$.
Art@%/&o 14.- ETAPAS DEL PROCEDI5IENTO CONTENCIOSO-TRIBUTARIO
Son $ts +$& Pro%$+##$nto Cont$n%#oso-Tr#"/tr#o*
) L r$%&%#n nt$ & A+#n#str%#n Tr#"/tr#.
") L $&%#n nt$ $& Tr#"/n& #s%&.
C/n+o & r$so&/%#n so"r$ &s r$%&%#on$s > s#+o $#t#+ or r!noso$t#+o 2$rr6/@0 &os r$%&nt$s +$"$r?n $&r nt$ $& s/$r#or 2$r?r6/#%o nt$s +$ r$%/rr#r & Tr#"/n& #s%&.
En n#n!Gn %so o+r? >"$r ?s +$ +os #nstn%#s nt$s +$ r$%/rr#r & Tr#"/n&#s%&.
E& R$%/rso +$ R$%&%#n A%tos R$%&"&$sCon & #nt$ros#%#n +$& r$%/rso +$ r$%&%#n s$ #n#%# $& Pro%$+##$nto%ont$n%#oso tr#"/tr#o. A>or0 no to+o %to +#n#strt#,o +$ & SUNAT $s s#"&$ +$ /n r$%&%#n.D$ >$%>o0 $& rt@%/&o 13M +$& C+#!o Tr#"/tr#o $st"&$%$ &os %tos 6/$ /$+$ns$r o"2$to +$ +#%>o r$%/rso*
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En $st$ s$nt#+o0 r$%/r+$s$ 6/$0 s$!Gn $& rt@%/&o 7: +$& C+#!o Tr#"/tr#o0 &r$so&/%#n +$ +$t$r#n%#n $s $& %to +#n#strt#,o0 %on $& %/& & A+#n#str%#n on$ $n %ono%##$nto +$& +$/+or tr#"/tr#o $& r$s/&t+o +$ &<#s%&#;%#n tr#"/tr#. As##so0 s$!Gn &os &#t$r&$s ) ") +$& rt@%/&o 11M +$& #so C+#!o0 $s
+$/+ $#!#"&$ %o%t#,$nt$ & $st"&$%#+ $+#nt$ R$so&/%#n +$D$t$r#n%#n 6/$ no >/"#$s$ s#+o r$%&+ $n $& &;o +$ &$0 s@ %oot"#n0 & $st"&$%#+ $+#nt$ R$so&/%#n +$ D$t$r#n%#n r$%&+s</$r +$& &;o $st"&$%#+o r & #nt$ros#%#n +$& r$%/rso0 s#$r$ 6/$ no s$%/& %on r$s$ntr & Crt #n; r$s$%t#, %on<or$ %on &o +#s/$sto $n$& Art@%/&o 137K. Por &o #so0 & r$s$nt%#n oort/n +$& r$%/rso +$r$%&%#n t$n+r? /n +o"&$ $<$%to0 /$s0 or /n &+o0 $r#t#r? +#s%/t#r $&r$s/&t+o +$ & <#s%&#;%#n0 $ro0 +$?s0 $,#tr? & %o"rn; %o%t#, +$ &%ot%#n $n %/$st#n. L Or+$n +$ !oCoo r$!&0 & or+$n +$ !o no t#$n$ %oo ,o%%#n s$r /n %to r$%&"&$0
>"#+ %/$nt 6/$ & #s $s r$<&$2o +#r$%to +$ & +$/+ #nso&/t$r$s$nt$ r$%ono%#+ or $& %ontr#"/$nt$ $n /n +$%&r%#n 2/r+r$,#0 s$ %oo tr#"/to /to/#++o0 o %oo ro+/%to +$ & r$/#+%#ns/st$nt+ $n &s ro#s +$%&r%#on$s 2/r+s r$s$nt+s or $&%ontr#"/$nt$. Es or $&&o 6/$0 s$!Gn $& s$!/n+o ?rr<o +$& rt@%/&o 13: +$&C+#!o Tr#"/tr#o0 r #nt$ron$r r$%&%#n %ontr & Or+$n +$ P!o $sr$6/#s#to %r$+#tr $& !o r$,#o +$ & tot&#++ +$ & +$/+ tr#"/tr#%t/&#;+ >st & <$%> $n 6/$ r$&#%$ $& !o0 $%$to $n $& %so$st"&$%#+o $n $& n/$r& 3 +$& #n%#so ) +$& Art@%/&o 119 +$& #so C+#!o0 $s+$%#r0 %/n+o & %o"rn; o+r@ s$r #ro%$+$nt$. L R$so&/%#n +$ /&tCoo s$J&?"os $n $& %@t/&o nt$r#or0 /n ,$; #/$st & r$so&/%#n +$/&t0 & #s /$+$ s$r o"2$to +$ /n ro%$+##$nto %ont$n%#oso tr#"/tr#o.Con & #nt$ros#%#n oort/n +$ $st$ r$%/rso #/!ntor#o $& %ontr#"/$nt$t$n+r? & os#"#&#++ +$ +#s%/t#r &os </n+$ntos +$ >$%>o +$ +$r$%>o +$ &sn%#n #/$st0 & ,$; 6/$ $,#tr? & %o"rn; %o%t#, +$ & #s0 $&&oor #nt$rr$t%#n + %ontrr#o +$ &os &#t$r&$s ) ") +$& rt@%/&o 11M +$&C+#!o Tr#"/tr#o.
,. In-e"/ue "!0re el Pr!+e2men! +!nen+!"! r0uar! 5 real+eun m!2el! 2e e"+r! "!0re una a1ela+3n ane la SUNAT. El
+!nr0u5ene e" una 1er"!na naural. No trns%r#" & &$
El Re+ur"! 2e A1ela+3n9.1 A%tos $&"&$sS$!Gn $& rt@%/&o 143 +$& C+#!o Tr#"/tr#o0 $& Tr#"/n& #s%& $s $& r!no$n%r!+o +$ r$so&,$r $n G&t# #nstn%# +#n#strt#, &s r$%&%#on$sso"r$ t$r# tr#"/tr#0 !$n$r& &o%&0 #n%&/s#,$ & r$&t#, &s ort%#on$s ESSALUD & ONP0 s@ %oo &s $&%#on$s so"r$ t$r# +$ tr#"/t%#n+/n$r. As##so0 +$ %on<or#++ %on &o $st"&$%#+o $n $& rt@%/&o 144 +$& #so
C+#!o0 ro%$+$ #nt$ron$r $&%#n %/n+o $& %ontr#"/$nt$ <or/& /nr$%&%#n nt$ & A+#n#str%#n Tr#"/tr# st no not#<#6/$ s/ +$%#s#n $n
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$& &;o +$ &$. A& r$s$%to0 %"$ s$J&r 6/$ &os &;os +$ s$#s n/$,$ $s$s$st"&$%#+os $n $& $n%#on+o rt@%/&o 144 no s$ %orr$son+$n %on &os &;os+$ n/$,$ $s$s /n Jos s$J&+os $n $& rt@%/&o 14 +$& #so C+#!o0o+#<#%+o or $& D$%r$to L$!#s&t#,o N 91. 5$2or +#%>o0 $& %#t+o D$%r$toL$!#s&t#,o o+#<#% &os &;os r r$so&,$r & r$%&%#n %ont$n#+os $n $&
rt@%/&o 140 s o#t# $<$%t/r $& r$s$%t#,o 2/st$ $n $& rt@%/&o 144. Noo"stnt$ $st %ontr+#%%#n0 or #nt$rr$t%#n s#st$?t#% $ >#str#%0%ons#+$ros 6/$ $& rt@%/&o 144 +$"$ &$$rs$ & &/; +$& rt@%/&o 14 s/o+#<#%tor# %ont$n#+ $n $& D$%r$to L$!#s&t#,o N 91.9. R$6/#s#tos +$ +#s#"#&#++En r#$r tr#no0 +$"$ #n+#%rs$ 6/$ & $&%#n +$"$ r$s$ntrs$ nt$ $&r!no 6/$ +#%t & r$so&/%#n0 s#$n+o 6/$ +#%>o r!no +$"$r? $,&/r s# $&r$%/rso $n %/$st#n %/&$ &os r$6/#s#tos +$ +#s#"#&#++0 <#n +$ $&$,r +$o<#%#o $& r$%/rso #/!ntor#o nt$ $& Tr#"/n& #s%&. A>or0 $n & >#t$s#s 6/$ $& %ontr#"/$nt$ #n!r$s$ $& r$%/rso +$ $&%#n+#r$%t$nt$ nt$ $& Tr#"/n& #s%&0 +#%>o r!no no s$ ron/n%#r? &
r$s$%to0 s#no 6/$ r$#t#r? $& #so & A+#n#str%#n Tr#"/tr#0 $<$%tos6/$ & #s ,$r#<#6/$ $& %/&##$nto +$ &os r$6/#s#tos +$ +#s#"#&#++0%ons#+$r?n+os$ %oo <#%> +$ #nt$ros#%#n +$& r$%/rso & %ons#!n+ r $&Tr0unal F"+al.En r$&%#n &os r$6/#s#tos +$ +#s#"#&#++0 &os #sos $st?n %ont$n#+os $n $&rt@%/&o 14: +$& C+#!o Tr#"/tr#o*. D$"$r? <or/&rs$ +$ntro +$ &os 6/#n%$ (1M) +@s >?"#&$s s#!/#$nt$s 6/&$n 6/$ s$ $<$%t/ s/ not#<#%%#n. S$!Gn $& rt@%/&o 1M: $st$ &;o s$ %ort %#n%o +@s >?"#&$s $n $& %so +$ &s $&%#on$s %ontr &s r$so&/%#on$s 6/$r$s/$&,n &s r$%&%#on$s r$<$r#+s sn%#on$s +$ #nt$rn#$nto t$or&+$ ,$>@%/&os0 %o#so +$ "#$n$s %#$rr$ t$or& +$ $st"&$%##$nto / o<#%#n+$ ro<$s#on&$s #n+$$n+#$nt$s0 s@ %oo &s r$so&/%#on$s 6/$ &s s/st#t/n.". E& r$%/rso +$"$ $str %ont$n#+o $n /n $s%r#to </n+$nt+o /tor#;+o or &$tr+o $n &os &/!r$s +on+$ & +$<$ns </$r %/t#,.%. E& $s%r#tor +$"$r? %ont$n$r $& no"r$ +$& "o!+o 6/$ &o /tor#;0 s/ <#r nG$ro +$ r$!#stro >?"#&.+. D$"$ +2/ntrs$ & $s%r#to0 & >o2 +$ #n<or%#n s/r# %orr$son+#$nt$. A>or0 +$ o+o s$$2nt$ %oo o%/rr$ $n & $t +$ r$%&%#n0 & A+#n#str%#n not#<#%r? & $&nt$ r 6/$ +$ntro +$& tr#no +$ 6/#n%$ (1M)+@s >?"#&$s s/"sn$ &s o#s#on$s 6/$ /+#$rn $#st#r %/n+o $& r$%/rso +$$&%#n no %/& %on &os r$6/#s#tos r s/ +#s#n tr?#t$0 s#$n+o 6/$
$st$ &;o s$ r$+/%$ %#n%o +@s (M) %/n+o s$ trt +$ & #/!n%#n +$r$so&/%#on$s 6/$ $st"&$;%n sn%#on$s +$ %o#so +$ "#$n$s0 #nt$rn#$ntot$or& +$ ,$>@%/&os %#$rr$ t$or& +$ $st"&$%##$nto / o<#%#n +$ro<$s#on&$s #n+$$n+#$nt$s0 s@ %oo &s r$so&/%#on$s 6/$ &s s/st#t/n.En $st$ s$nt#+o0 & A+#n#str%#n o+r? +$%&rr #n+#s#"&$ $& r$%/rso +$$&%#n ,$n%#+o +#%>os tr#nos s#n & s/"sn%#n %orr$son+#$nt$. C"$r$%#sr </$ +$ %on<or#++ %on & RT N 11M:-4-==90 +$ o"s$r,n%#o"&#!tor#0 %/n+o $& rt@%/&o 14: +$& C+#!o Tr#"/tr#o r$, 6/$ r +#t#r tr?#t$ & $&%#n <or/&+ $n <or $t$or?n$ s$ +$"$ %r$+#tr $&!o o <#n;#$nto +$ & tot&#++ +$ & +$/+ tr#"/tr# $&+0 &/+$ &+$/+ %ont$n#+ $n &os ,&or$s 6/$ $st"&$%$n +$/+ no 6/$&&os r$&t#,os
& +$t$r#n%#n.
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L r$so&/%#n 6/$ +$%&r$ #n+#s#"&$ $& r$%/rso +$ $&%#n t"#n $ss#"&$ +$ $&%#n0 $n %/o %so $& Tr#"/n& #s%& $,&/r? $n r#$r tr#no s# +#%> #n+#s#"#&#++ +$ & $&%#n s$ $n%/$ntr rr$!&+ &$. A>or "#$n0 s# $& Tr#"/n& #s%& $n%/$ntr 6/$ & #n+#s#"#&#++ +$ $&%#nno s$ $n%/$ntr rr$!&+ &$0 ro%$+$r? ron/n%#rs$ so"r$ $& <on+o +$ &
%ontro,$rs#. En r$&%#n & !o r$,#o +$ & +$/+ #/!n+0 %oo r$!&!$n$r& $& rt@%/&o 14: r$%#s 6/$ r #nt$ron$r & $&%#n no $s r$6/#s#to$& !o r$,#o +$ & +$/+ tr#"/tr# or & rt$ 6/$ %onst#t/$ $& ot#,o +$ &$&%#n. S#n $"r!o0 $& #so +#sos#t#,o %ont#$n$ +os $%$%#on$s*. En r#$r tr#no0 $& $&nt$ +$"$r? %r$+#tr 6/$ > "on+o & rt$ no$&+ %t/&#;+ >st & <$%> $n 6/$ s$ r$&#%$ $& !o. Esto 6/#$r$ +$%#r 6/$0 $n $& %so +$ $&%#n r%#&0 n$%$sr#$nt$ $& %ontr#"/$nt$ +$"$r?!r & rt$ +$ & +$/+ no #/!n+.". En s$!/n+o &/!r0 $n $& %so 6/$ $& %ontr#"/$nt$ <or/&$ $&%#n /n ,$;,$n%#+o $& &;o r #nt$ron$r +#%>o r$%/rso0 & $&%#n s$r? +#t#+s#$r$ 6/$ s$ %r$+#t$ $& !o +$ & tot&#++ +$ & +$/+ tr#"/tr# $&+
%t/&#;+ >st & <$%> +$ !o o s$ r$s$nt$ %rt <#n; "n%r# o<#nn%#$r.
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