{"id":3990,"date":"2018-10-22T15:23:37","date_gmt":"2018-10-22T20:23:37","guid":{"rendered":"https:\/\/omcabogados.com.pe\/?p=3990"},"modified":"2023-08-05T15:30:01","modified_gmt":"2023-08-05T20:30:01","slug":"codigo-tributario-sufrio-cambios-en-el-mes-de-setiembre","status":"publish","type":"post","link":"https:\/\/omcabogados.com.pe\/en\/modifications-to-the-tax-code-during-september\/","title":{"rendered":"Modifications to the Tax Code during September"},"content":{"rendered":"

The Tax Code has undergone some modifications as a result of the new regulations that the Executive Power has released through the publication of three Legislative Decrees 1420, 1421 and 1422<\/strong>.<\/p>\n

Cases of tax elusion - Review Committee (D. LEG. 1422):<\/em><\/p>\n

The objective is to activate the anti-elusion clause so that the National Superintendence of Tax Administration (SUNAT for its acronym in Spanish) can establish a tax debt and demand its payment. According to the regulation, now the responsibility is shared between the company and the general manager must respond with his own patrimony. This figure is called Joint and several liability of the general manager<\/strong>.<\/p>\n

Infringements on Receipts, Ledgers and Records (D. LEG. 1420):<\/em><\/p>\n

The taxpayer will be incurring in an infringement in the case that the payment vouchers printed or imported from the system do not fulfill the provisions and conditions to be considered electronic document. From the date of notification, they will have 5 working days for the submission of the Certificate of Recognition and in this way avoid the payment of the fine.<\/p>\n

It is also considered an infringement to omit the late record, income, rents, patrimonies, godos, sales, remunerations, taxed or annotated acts for lower amounts in the electronic accounting book within the maximum periods.<\/p>\n

Cases in which SUNAT may issue payment orders (D. LEG. 1421):<\/em><\/p>\n

As of the month of September, it is no longer necessary for the SUNAT to issue a resolution prior to the payment order in the case of taxes derived from errors, which have as origin two causes:<\/p>\n

    \n
  1. The one originated by the tax debtor when consigning a nonexistent rate.<\/li>\n
  2. Due to the carry-over of losses, when the amount of the loss does not correspond to that determined by the debtor in his annual sworn declaration.<\/li>\n<\/ol>\n

    In the event that the taxpayer has submitted some evidence, SUNAT cannot demand the cancellation of the amount claimed, nor the presentation of a letter of guarantee or proof, on the part of the debtor, in which it is stated that the omission of the payment has not been the responsibility of SUNAT.<\/p>\n

    For more information or advice on the subject, you can contact us at omago@omcabogados.com and marketing@omcabogados.com.pe<\/p>","protected":false},"excerpt":{"rendered":"

    El C\u00f3digo Tributario ha sufrido algunas modificaciones a ra\u00edz de las nuevas disposiciones que ha dado a conocer el Poder ejecutivo Mediante la publicaci\u00f3n de tres los Decretos Legislativos 1420, 1421 y 1422. Casos de elusi\u00f3n tributaria \u2013 Comit\u00e9 revisor (D.LEG. 1422): El objetivo es activar la cl\u00e1usula antielusiva de modo que SUNAT pueda establecer […]<\/p>","protected":false},"author":1,"featured_media":3991,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_vp_format_video_url":"","_vp_image_focal_point":[],"_vp_custom_popup_image":0,"_vp_format_audio_url":"","_vp_custom_thumbnail":0,"_vp_custom_thumbnail_focal_point":[],"_vp_hover_thumbnail":0,"_vp_hover_thumbnail_focal_point":[],"footnotes":""},"categories":[45],"tags":[],"class_list":["post-3990","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-notas-de-prensa"],"yoast_head":"\nC\u00f3digo Tributario sufri\u00f3 cambios en el mes de Setiembre - OMC Abogados & Consultores<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/omcabogados.com.pe\/en\/modifications-to-the-tax-code-during-september\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00f3digo Tributario sufri\u00f3 cambios en el mes de Setiembre - OMC Abogados & Consultores\" \/>\n<meta property=\"og:description\" content=\"El C\u00f3digo Tributario ha sufrido algunas modificaciones a ra\u00edz de las nuevas disposiciones que ha dado a conocer el Poder ejecutivo Mediante la publicaci\u00f3n de tres los Decretos Legislativos 1420, 1421 y 1422. 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