tag:blogger.com,1999:blog-103591230799394612024-02-06T18:44:03.559-08:00ContabilidadAnonymoushttp://www.blogger.com/profile/04467535765900674234noreply@blogger.comBlogger8125tag:blogger.com,1999:blog-10359123079939461.post-24692694534315465682013-02-05T18:14:00.000-08:002013-02-05T18:14:33.085-08:00Declaración Anual de Operaciones con Terceros <span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS";">DAOT es una declaración jurada que se realiza
cada año, específicamente son<span style="mso-spacerun: yes;"> </span>las
operaciones que una empresa realiza con terceros, es decir con otras empresas. <o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="line-height: 18pt; margin: 0cm 0cm 12pt; text-align: justify;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS";">Es informativa y no se considerada para
determinar la base imponible de algún tributo. Tampoco es una rectificación o
una sustitución de otras declaraciones juradas. <o:p></o:p></span></div>
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS";">DAOT es una manifestación del deber de
contribuir, es la manera como los contribuyentes colaboran con el fisco.
Mediante la DAOT los contribuyentes (formales) brindan información de terceros
a la <span style="text-transform: uppercase;">Sunat</span>. <o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="line-height: 18pt; margin: 0cm 0cm 12pt; text-align: justify;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS";">Luego esta institución realiza el cruce de
información con las declaraciones realizadas por cada uno de los terceros,
facilitando la detección de diferencias en las declaraciones. Estas
inconsistencias, definitivamente derivan en procedimientos de fiscalización o
en la emisión de cartas inductivas que buscan que los contribuyentes realicen
declaraciones rectificatorias de manera voluntaria, antes del inicio de algún
procedimiento de fiscalización.<o:p></o:p></span></div>
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhAFITgxGAnBGVQ8u6MQmZos7g4wNXKSXCwdQVyeVgVLUHg_3N_8YBBktwVPE7ewBx0HHy_90oNlTkOXYHReICVEkszRoQR-B9oYU2pOjCU5BmO5teHJw8NdYJaeCDQBj4imiOWRPZOWg/s1600/d4.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="281" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhAFITgxGAnBGVQ8u6MQmZos7g4wNXKSXCwdQVyeVgVLUHg_3N_8YBBktwVPE7ewBx0HHy_90oNlTkOXYHReICVEkszRoQR-B9oYU2pOjCU5BmO5teHJw8NdYJaeCDQBj4imiOWRPZOWg/s320/d4.jpg" width="320" /></a><span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS";">Esta declaración debe ser presentada de manera
obligatoria, sin necesidad que la <span style="text-transform: uppercase;">Sunat</span>
requiera tal presentación.<o:p></o:p></span><br />
<br />
<br />
<br />
<br />
<br />
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 10pt; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">La Declaración Anual de
Operaciones con Terceros DAOT correspondiente a las operaciones llevadas a cabo
en el ejercicio gravable 2012 que inicia en la quincena de febrero del 2013,;
según lo establece la <b><span style="color: blue;">Resolución de
Superintendencia 014-2013-SUNAT</span></b>:<o:p></o:p></span></div>
<br />
<br />
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 10pt; text-align: justify;">
<b><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; text-transform: uppercase;">ArtIculo 1<o:p></o:p></span></b></div>
<br />
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 10pt; text-align: justify;">
<b><u><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; text-transform: uppercase;">Cronograma de vencimiento</span></u></b><u><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; text-transform: uppercase;"><o:p></o:p></span></u></div>
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Se aprueba el cronograma de vencimiento para la
presentación de la Declaración Anual de Operaciones con Terceros (DAOT) o de la
“Constancia de no tener información a declarar”, correspondiente al ejercicio
2012, de acuerdo a las fecha señaladas a continuación:<o:p></o:p></span><br />
<br />
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<b><span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Último dígito del número del Registro Único de Contribuyentes</span></b><b><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Vencimiento</span></b><b><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></b></div>
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<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid double; border-width: 0px 1pt 1pt 2.25pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" valign="top" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">6</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
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<td style="background: rgb(255, 255, 153); border-color: windowtext windowtext windowtext rgb(0, 0, 0); border-style: double double solid none; border-width: 2.25pt 2.25pt 1pt 0px; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: double windowtext 2.25pt; mso-border-top-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 88pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">15.02.2013</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">7</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
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<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double solid none; border-width: 0px 2.25pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 88pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">18.02.2013</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">8</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
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<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double solid none; border-width: 0px 2.25pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 88pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">19.02.2013</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
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<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid double; border-width: 0px 1pt 1pt 2.25pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" valign="top" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">9</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
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<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double solid none; border-width: 0px 2.25pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 88pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">20.02.2013</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
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<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid double; border-width: 0px 1pt 1pt 2.25pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" valign="top" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">0</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
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<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double solid none; border-width: 0px 2.25pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 88pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">21.02.2013</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">1</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
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<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double solid none; border-width: 0px 2.25pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 88pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">22.02.2013</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
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<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid double; border-width: 0px 1pt 1pt 2.25pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" valign="top" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">2</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
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<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double solid none; border-width: 0px 2.25pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 88pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">25.02.2013</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
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<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid double; border-width: 0px 1pt 1pt 2.25pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" valign="top" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">3</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
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<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double solid none; border-width: 0px 2.25pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 88pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">26.02.2013</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
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<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid double; border-width: 0px 1pt 1pt 2.25pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" valign="top" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">4</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double solid none; border-width: 0px 2.25pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 88pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">27.02.2013</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 10;">
<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid double; border-width: 0px 1pt 1pt 2.25pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" valign="top" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">5</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double solid none; border-width: 0px 2.25pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 88pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">28.02.2013</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.75pt; mso-yfti-irow: 11; mso-yfti-lastrow: yes;">
<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid double double; border-width: 0px 1pt 2.25pt 2.25pt; height: 15.75pt; mso-border-bottom-alt: double windowtext 2.25pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" valign="top" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Buenos Contribuyentes</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
<td style="background: rgb(255, 255, 153); border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double double none; border-width: 0px 2.25pt 2.25pt 0px; height: 15.75pt; padding: 0cm 3.5pt; width: 88pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">01.03.2013</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;"><o:p> </o:p></span><b><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; text-transform: uppercase;">ArtIculo 2<o:p></o:p></span></b></div>
<b><u><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; text-transform: uppercase;">Declaracion
correspondiente al ejercicio 2012</span></u></b><u><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; text-transform: uppercase;"><o:p></o:p></span></u><br />
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Los sujetos que están obligados a presentar la
Declaración Anual de Operaciones (DAOT) con terceros correspondiente al
ejercicio 2012,, deben de cumplir cualquiera de las siguientes condiciones:<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">-<span style="mso-tab-count: 1;"> </span>El
monto de sus ventas internas haya sido superior a las setenta y cinco (75) UIT.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt 35.4pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Para tal efecto se sumarán los
montos que deben ser consignados en las casilla 100, 105, 109, 112 y 160 del
PDT IGV Renta Mensual formulario virtual 621, en la casilla 100 del formulario
virtual 621 simplificado IGV Renta Mensual, en la casilla 100 del formulario
119 Régimen General y, de ser el caso, en las casillas 100 y 105 del formulario
118 Régimen Especial de Renta.<o:p></o:p></span></div>
<br />
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin: auto auto auto 63.1pt; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt; width: 420px;">
<tbody>
<tr style="height: 17.25pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="2" style="background: rgb(0, 51, 102); border-color: windowtext black windowtext windowtext; border-style: double double solid; border-width: 2.25pt 2.25pt 1pt; height: 17.25pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: double black 2.25pt; mso-border-top-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 315pt;" valign="bottom" width="420"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<b><span style="color: white; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">Para el cálculo de las ventas internas considere:</span></b><b><span lang="ES" style="color: white; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></b></div>
</td>
</tr>
<tr style="height: 17.25pt; mso-yfti-irow: 1;">
<td style="background: rgb(0, 51, 102); border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid double double; border-width: 0px 1pt 2.25pt 2.25pt; height: 17.25pt; mso-border-bottom-alt: double windowtext 2.25pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" valign="bottom" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<b><span style="color: #ccffff; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">Si usted declara a través del</span></b><b><span lang="ES" style="color: #ccffff; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></b></div>
</td>
<td style="background: rgb(0, 51, 102); border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double double none; border-width: 0px 2.25pt 2.25pt 0px; height: 17.25pt; padding: 0cm 3.5pt; width: 113pt;" valign="bottom" width="151"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<b><span style="color: #ccffff; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">Sume las casillas</span></b><b><span lang="ES" style="color: #ccffff; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></b></div>
</td>
</tr>
<tr style="height: 30.75pt; mso-yfti-irow: 2;">
<td style="background: white; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid double; border-width: 0px 1pt 1pt 2.25pt; height: 30.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">PDT 621</span><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
<td style="background: white; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double solid none; border-width: 0px 2.25pt 1pt 0px; height: 30.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 113pt;" valign="bottom" width="151"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">100 + 105 + 109 + 112 + 160</span><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 30pt; mso-yfti-irow: 3;">
<td style="background: white; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid double; border-width: 0px 1pt 1pt 2.25pt; height: 30pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" valign="bottom" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">Formulario Virtual 621 Simplificado IGV-Renta Mensual</span><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
<td style="background: white; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double solid none; border-width: 0px 2.25pt 1pt 0px; height: 30pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 113pt;" valign="bottom" width="151"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">100</span><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 4;">
<td style="background: white; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid double; border-width: 0px 1pt 1pt 2.25pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" valign="bottom" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">Formulario 118</span><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
<td style="background: white; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double solid none; border-width: 0px 2.25pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 113pt;" valign="bottom" width="151"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">100 + 105</span><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.75pt; mso-yfti-irow: 5;">
<td style="background: white; border-color: rgb(0, 0, 0) windowtext; border-style: none solid none double; border-width: 0px 1pt 0px 2.25pt; height: 15.75pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" valign="bottom" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">Formulario 119</span><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
<td style="background: white; border-color: rgb(0, 0, 0) windowtext rgb(0, 0, 0) rgb(0, 0, 0); border-style: none double none none; border-width: 0px 2.25pt 0px 0px; height: 15.75pt; padding: 0cm 3.5pt; width: 113pt;" valign="bottom" width="151"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">100</span><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 17.25pt; mso-yfti-irow: 6;">
<td colspan="2" style="background: rgb(0, 51, 102); border-color: windowtext black rgb(0, 0, 0) windowtext; border-style: double double none; border-width: 2.25pt 2.25pt 0px; height: 17.25pt; padding: 0cm 3.5pt; width: 315pt;" valign="bottom" width="420"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<b><span style="color: white; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">Para el cálculo de las compras internas considere:</span></b><b><span lang="ES" style="color: white; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></b></div>
</td>
</tr>
<tr style="height: 17.25pt; mso-yfti-irow: 7;">
<td style="background: rgb(0, 51, 102); border-color: windowtext; border-style: solid solid double double; border-width: 1pt 1pt 2.25pt 2.25pt; height: 17.25pt; mso-border-bottom-alt: double 2.25pt; mso-border-color-alt: windowtext; mso-border-left-alt: double 2.25pt; mso-border-right-alt: solid .5pt; mso-border-top-alt: solid .5pt; padding: 0cm 3.5pt; width: 202pt;" valign="bottom" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<b><span style="color: #ccffcc; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">Si usted declara a través del</span></b><b><span lang="ES" style="color: #ccffcc; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></b></div>
</td>
<td style="background: rgb(0, 51, 102); border-color: windowtext windowtext windowtext rgb(0, 0, 0); border-style: solid double double none; border-width: 1pt 2.25pt 2.25pt 0px; height: 17.25pt; mso-border-bottom-alt: double windowtext 2.25pt; mso-border-right-alt: double windowtext 2.25pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 113pt;" valign="bottom" width="151"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<b><span style="color: #ccffcc; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">Sume las casillas</span></b><b><span lang="ES" style="color: #ccffcc; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></b></div>
</td>
</tr>
<tr style="height: 30.75pt; mso-yfti-irow: 8;">
<td style="background: white; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid double; border-width: 0px 1pt 1pt 2.25pt; height: 30.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">PDT 621</span><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
<td style="background: white; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double solid none; border-width: 0px 2.25pt 1pt 0px; height: 30.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 113pt;" valign="bottom" width="151"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">107 + 110 + 113 + 120</span><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 30pt; mso-yfti-irow: 9;">
<td style="background: white; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid double; border-width: 0px 1pt 1pt 2.25pt; height: 30pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" valign="bottom" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">Formulario Virtual 621 Simplificado IGV-Renta
Mensual</span><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
<td style="background: white; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double solid none; border-width: 0px 2.25pt 1pt 0px; height: 30pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 113pt;" valign="bottom" width="151"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">107</span><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 10;">
<td style="background: white; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid double; border-width: 0px 1pt 1pt 2.25pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" valign="bottom" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">Formulario 118</span><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
<td style="background: white; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double solid none; border-width: 0px 2.25pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: double windowtext 2.25pt; padding: 0cm 3.5pt; width: 113pt;" valign="bottom" width="151"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">107 + 111</span><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.75pt; mso-yfti-irow: 11; mso-yfti-lastrow: yes;">
<td style="background: white; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid double double; border-width: 0px 1pt 2.25pt 2.25pt; height: 15.75pt; mso-border-bottom-alt: double windowtext 2.25pt; mso-border-left-alt: double windowtext 2.25pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 202pt;" valign="bottom" width="269"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">Formulario 119</span><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
<td style="background: white; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none double double none; border-width: 0px 2.25pt 2.25pt 0px; height: 15.75pt; padding: 0cm 3.5pt; width: 113pt;" valign="bottom" width="151"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">107</span><span lang="ES" style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<br />
<div class="MsoNormal" style="line-height: 17.55pt; margin: 0cm 0cm 8.8pt 36pt; mso-margin-top-alt: auto; text-align: justify; text-indent: -36pt;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">-<span style="mso-tab-count: 1;"> </span>El monto de sus adquisiciones de
bienes, servicios o contratos de construcción, haya sido superior a las setenta
y cinco (75) UIT. <o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt 36pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -0.6pt;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Para tal
efecto se sumarán los montos que deben ser consignados en las casillas 107,
110, 113 y 120 del PDT IGV Renta Mensual Formulario Virtual 621 Simplificado
IGV Renta Mensual, en la casilla 107 del formulario 119 Régimen General y, de
ser el caso, en las casillas 107 y 111 del formulario 118 Régimen Especial de
Renta.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt 35.4pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Para efectuar la referida
declaración utilizarán el PDT Operaciones con Terceros formulario virtual 3500
versión 3.3.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt 35.4pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">La UIT a considerar será la
vigente durante el ejercicio 2012. <o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 17.55pt; margin: 0cm 0cm 8.8pt 36pt; mso-margin-top-alt: auto; text-align: justify; text-indent: -0.6pt;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; text-transform: uppercase;">uIt</span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;"> es Unidad Impositiva Tributaria equivale a S/.3,700.00 según D.S. N°
264-2012-EF.<o:p></o:p></span></div>
<br />
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; text-transform: uppercase;">ArtIculo 3</span></b><b><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">. <o:p></o:p></span></b></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><u><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; text-transform: uppercase;">Omisos
a la presentacion</span></u></b><u><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; text-transform: uppercase;"><o:p></o:p></span></u></div>
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Los sujetos que a la fecha de vigencia de la
presente resolución se encuentren omisos a la presentación de la declaración
correspondiente a ejercicios anteriores al 2012 deberán regularizar dicha
presentación utilizando el PDT Operaciones con terceros – formulario virtual
3500 versión 3.3, no siendo necesaria mayor información que la solicitada por
dicho PDT, la que se efectuará según lo señalado en el artículo 10 del
Reglamento.<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">También deberá de aplicarse a las declaraciones
rectificatorias que correspondan a los ejercicios indicados.<o:p></o:p></span></div>
<br />
<b><u><span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; text-transform: uppercase;">Incumplimiento de la Declaración:</span></u></b><u><span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; text-transform: uppercase;"><o:p></o:p></span></u><br />
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES;">Se incurre en infracción por no presentar la DAOT
dentro de los plazos establecidos o por presentar las declaraciones o
comunicaciones en forma incompleta o no conforme con la realidad, tal como se
detalla a continuación.</span><span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;"><o:p></o:p></span><br />
<span style="color: #333333; font-family: Symbol; font-size: 10pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;"><span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><br />
<br />
<div class="separator" style="clear: both; text-align: center;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent4" style="border-collapse: collapse; border: currentColor; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 612px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="background: rgb(128, 100, 162); border: 1pt solid windowtext; mso-background-themecolor: accent4; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 125.9pt;" valign="top" width="168"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 5; text-align: center;">
<b><span lang="ES" style="color: white; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; mso-themecolor: background1;"><o:p> </o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 5; text-align: center;">
<b><span lang="ES" style="color: white; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; mso-themecolor: background1;">Infracciones<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 5; text-align: center;">
<b><span lang="ES" style="color: white; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; mso-themecolor: background1;"><o:p> </o:p></span></b></div>
</td>
<td style="background: rgb(128, 100, 162); border-color: windowtext windowtext windowtext rgb(0, 0, 0); border-style: solid solid solid none; border-width: 1pt 1pt 1pt 0px; mso-background-themecolor: accent4; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 149.65pt;" valign="top" width="200"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b><span lang="ES" style="color: white; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; mso-themecolor: background1;"><o:p> </o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b><span lang="ES" style="color: white; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; mso-themecolor: background1;">Multa y Subsanación<o:p></o:p></span></b></div>
</td>
<td style="background: rgb(128, 100, 162); border-color: windowtext windowtext windowtext rgb(0, 0, 0); border-style: solid solid solid none; border-width: 1pt 1pt 1pt 0px; mso-background-themecolor: accent4; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 183.45pt;" valign="top" width="245"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b><span lang="ES" style="color: white; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; mso-themecolor: background1;"><o:p> </o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b><span lang="ES" style="color: white; font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; mso-themecolor: background1;">Régimen de Gradualidad<o:p></o:p></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(128, 100, 162); border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-bottom-alt: windowtext .5pt; mso-border-left-alt: #8064A2 1.0pt; mso-border-left-themecolor: accent4; mso-border-right-alt: windowtext .5pt; mso-border-style-alt: solid; mso-border-top-alt: #8064A2 1.0pt; mso-border-top-themecolor: accent4; padding: 0cm 5.4pt; width: 125.9pt;" valign="top" width="168"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-language: ES-PE;"><o:p> </o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-language: ES-PE;">No presentar otras declaraciones o comunicaciones dentro de los plazos establecidos
(artículo 176 numeral 2)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-language: ES-PE;"><o:p> </o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-language: ES-PE;"><o:p> </o:p></span></div>
</td>
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid #8064A2 1.0pt; mso-border-top-themecolor: accent4; padding: 0cm 5.4pt; width: 149.65pt;" valign="top" width="200"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;"><o:p> </o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Multa: 30%
IUT para contribuyentes del Régimen General.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Subsanación:
Presentando la declaración jurada emitida.<o:p></o:p></span></div>
</td>
<td style="background-color: transparent; border-color: rgb(0, 0, 0) rgb(128, 100, 162) windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-bottom-alt: windowtext .5pt; mso-border-left-alt: windowtext .5pt; mso-border-right-alt: #8064A2 1.0pt; mso-border-right-themecolor: accent4; mso-border-style-alt: solid; mso-border-top-alt: #8064A2 1.0pt; mso-border-top-themecolor: accent4; padding: 0cm 5.4pt; width: 183.45pt;" valign="top" width="245"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;"><o:p> </o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Si subsana la
infracción antes que surta efecto la notificación de la <span style="text-transform: uppercase;">Sunat</span> tendrá una rebaja del 100% de
la multa.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Si cumple
con subsanar de manera inducida será rebajada en un 90%<span style="mso-spacerun: yes;"> </span>y un 80% sin pago.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;"><o:p> </o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 125.9pt;" valign="top" width="168"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 4; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-language: ES-PE;"><o:p> </o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 4; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-language: ES-PE;">Presentar otras declaraciones o comunicaciones en forma incompleta o no
conforme con la realidad (artículo 176 numeral 4)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 4; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-language: ES-PE;"><o:p> </o:p></span></div>
</td>
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 149.65pt;" valign="top" width="200"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;"><o:p> </o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Multa: 30% IUT para contribuyentes del Régimen
General.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Subsanación: Presentando la declaración jurada
o comunicación nuevamente para añadir información omitida.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;"><o:p> </o:p></span></div>
</td>
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 183.45pt;" valign="top" width="245"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;"><o:p> </o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Si subsana la infracción antes que surta efecto
la notificación de la <span style="text-transform: uppercase;">Sunat</span>
tendrá una rebaja del 100% de la multa.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Si cumple con subsanar de manera inducida será
rebajada en un 80%<span style="mso-spacerun: yes;"> </span>y un 50% sin pago.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;"><o:p> </o:p></span></div>
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<span style="color: windowtext; font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE; mso-no-proof: yes; text-decoration: none; text-underline: none;"><v:shapetype coordsize="21600,21600" filled="f" id="_x0000_t75" o:preferrelative="t" o:spt="75" path="m@4@5l@4@11@9@11@9@5xe" stroked="f">
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<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;">Al tratarse de una declaración de tipo
informativa, si no se presenta a tiempo esta declaración la rebaja por
subsanación voluntaria es del 100%, lo cual equivale que la sanción del 30% de
la UIT por su presentación extemporánea no se aplicaría si el contribuyente
voluntariamente cumple con presentarla antes que la Administración se lo
notifique.<o:p></o:p></span></div>
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<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-language: ES-PE;"><o:p> </o:p></span></div>
Anonymoushttp://www.blogger.com/profile/04467535765900674234noreply@blogger.com0tag:blogger.com,1999:blog-10359123079939461.post-11466969891103452372013-02-02T11:23:00.000-08:002013-02-02T11:23:30.187-08:00TITULO VALOR: CHEQUE<div style="text-align: justify;">
<span class="googqs-tidbit"><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">El cheque es un documento
contable, donde el cliente de un banco que es el titular de una cuenta
corriente, extiende a un beneficiario (puede ser una persona natural o instituciones),
autorizándola a extraer una determinada
cantidad de dinero de la cuenta corriente del emisor.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></span></div>
<div style="text-align: justify;">
</div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;">
<span class="googqs-tidbit"><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">Es una orden de pago que
sustituye el dinero. Usado como instrumento de circulación, como medio de pago
en lugar de moneda legal.<o:p></o:p></span></span></div>
<br />
<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiIGF60padUIktVWAe7YAVHd-weOb4kRuzuXwIUkgNPKjbm1ibe0Crj1AapEL9YDXH42C4B6kX0DpKJPEIfjzLnI6GmvQ1tsy6WErVgiGUE7yRGyuTgUELfyL0q5hIQplGCPg55Ls_eZw/s1600/2.png" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img alt="" border="0" height="316" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiIGF60padUIktVWAe7YAVHd-weOb4kRuzuXwIUkgNPKjbm1ibe0Crj1AapEL9YDXH42C4B6kX0DpKJPEIfjzLnI6GmvQ1tsy6WErVgiGUE7yRGyuTgUELfyL0q5hIQplGCPg55Ls_eZw/s320/2.png" title="EFECTIVO MONEDAS Y BILLETES = CHEQUES" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="background-color: #7f6000; color: #4c1130; font-family: Verdana, sans-serif; font-size: x-small;"><strong>EFECTIVO MONEDAS Y BILLETES = CHEQUE</strong></span></td></tr>
</tbody></table>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">Es indispensable para la emisión del cheque que la
cuenta de bancaria tenga fondos disponibles para atender el pago del título
valor por el banco girado. El banco proporciona al clientes una chequera o
talonario.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">Es un instrumento o documento comercial de gran
utilidad en la sociedad y ha sido indispensable para el desarrollo del comercio
durante toda su historia. Brinda más agilidad, movilidad y apoyo tanto para el
comerciante como también para los consumidores.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 13.5pt; margin: 0cm 0cm 13.5pt; text-align: justify;">
<span lang="ES" style="font-family: "Century","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei"; mso-fareast-language: ES-PE;">La historia dice que es una
invención de los judíos, cuando fueron expulsados de Francia por Felipe Augusto
en 1183, su necesidad era proteger sus caudales de los religiosos por lo que se
refugiaron en Lombardía (Italia) <span style="mso-spacerun: yes;"> </span>y
emitieron las primeras cartas a distancia lo que significaban los primeros
"giros" creando así un nuevo sistema de transferencia en valores. <o:p></o:p></span></div>
<div style="text-align: justify;">
<span lang="ES" style="font-family: "Century","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei"; mso-fareast-language: ES-PE;">Los primeros en realizar mayor
manejo de los cheques fueron los monjes Templarios.
Cuando una persona debía viajar o comenzar una peregrinación, depositaba en la
Encomienda Templaria más cercana el dinero que se calculaba necesitaría en su
viaje y los templarios le daban un recibo (documento) mediante el cual iba
retirando sus fondos a lo largo del camino en cualquier casa Templaria a medida
que los necesitaba. Sólo tenía que pagar un mínimo interés. Lo interesante es
que se lo cambiaban en la moneda de curso legal de cada país que atravesaba.
Este es el primer uso verdadero del cheque tal cual lo usamos hoy en día. <o:p></o:p></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjcafaipN4dfetaAUKqoAT2uW-4Tjr006kTaFj2QGzoUtnXCgQ0dGd_RiAI5FkN36gFI8p-RLKEAniTQHX8_n62pMfyy9Bczgi1f6VTIIzvKeGAWxbZxPx0_4mOabDwwzmOR5nEAurFSg/s1600/T1.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjcafaipN4dfetaAUKqoAT2uW-4Tjr006kTaFj2QGzoUtnXCgQ0dGd_RiAI5FkN36gFI8p-RLKEAniTQHX8_n62pMfyy9Bczgi1f6VTIIzvKeGAWxbZxPx0_4mOabDwwzmOR5nEAurFSg/s1600/T1.jpg" /></a></div>
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjcafaipN4dfetaAUKqoAT2uW-4Tjr006kTaFj2QGzoUtnXCgQ0dGd_RiAI5FkN36gFI8p-RLKEAniTQHX8_n62pMfyy9Bczgi1f6VTIIzvKeGAWxbZxPx0_4mOabDwwzmOR5nEAurFSg/s1600/T1.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><div style="text-align: left;" unselectable="on">
</div>
</a><br />
<br />
<div style="text-align: justify;">
<span lang="ES" style="font-family: "Century","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei"; mso-fareast-language: ES-PE;">El cheque es un invento compartido por ambas
religiones. Ya que los judíos lo idearon y los cristianos lo implementaron.</span><span lang="ES" style="font-family: "Century","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"><o:p></o:p></span></div>
<div style="text-align: justify;">
<span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">Para evitar su mal uso u otros conflictos en cada
país se cuenta con un marco legislativo fuerte y sencillo ya que al mismo
tiempo este puede vulnerar el capital del dueño de la cuenta bancaria. <o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">
En nuestro país fue regulado <b style="mso-bidi-font-weight: normal;"><span style="color: #002060;">por La Ley de Títulos Valores Nº 27287</span></b><span style="color: #002060;"> </span>promulgada el 18 de Junio del año 2000, que
regula éste título valor y sus requisitos están señalados en el artículo 174º
para el caso del cheque común. Existen <span style="mso-spacerun: yes;"> </span>requisitos
adicionales que se exigen al momento de emitir cheques especiales.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"><o:p><span style="color: #666666;"> </span></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt 42.55pt; mso-layout-grid-align: none; text-align: justify; text-indent: -42.55pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #002060; font-family: "Century","serif"; font-size: 12pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">PARTICIPANTES<o:p></o:p></span></b></div>
<br />
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">El
Girador: Es la persona natural o jurídica que tienen una cuenta corriente en el
banco y que gira cheques.<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">El
girado: Es un banco o entidad que opera en el sistema financiero.<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">El
tenedor o beneficiario: Es quien recibe el cheque.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: center;">
<span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"></span> <a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjnZmSDodlYl18wvp-_HAnTKNk7IdORGMw4BVoBdh1o6OnCBB6TTyJI59ruDEVH9yjlTFr1EvGgb9OnjoB4DNDphtMwmZ7v8px1Qbu1khYz3DfrqHNVPuU-Lxhr2XWP4_4itjcACrl8qA/s1600/1.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="218" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjnZmSDodlYl18wvp-_HAnTKNk7IdORGMw4BVoBdh1o6OnCBB6TTyJI59ruDEVH9yjlTFr1EvGgb9OnjoB4DNDphtMwmZ7v8px1Qbu1khYz3DfrqHNVPuU-Lxhr2XWP4_4itjcACrl8qA/s320/1.png" width="320" /></a></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"></span><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"></span><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"></span><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"></span> </div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"></span> </div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #002060; font-family: "Century","serif"; font-size: 12pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">REQUISITOS<o:p></o:p></span></b></div>
<br />
<div style="background: rgb(246, 246, 246); line-height: 13.5pt; margin-left: 36pt; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -18pt;">
<span lang="ES" style="color: windowtext; font-family: Wingdings; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><b><i><span lang="ES" style="color: windowtext; font-family: "Century","serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">El número de
cheque:</span></i></b><span lang="ES" style="color: windowtext; font-family: "Century","serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"> Permitirá identificar el número de
cuenta corriente del girador.<o:p></o:p></span></div>
<br />
<div style="background: rgb(246, 246, 246); line-height: 13.5pt; margin-left: 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;">
<span lang="ES" style="color: windowtext; font-family: Wingdings; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><b><i><span lang="ES" style="color: windowtext; font-family: "Century","serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">El mandato
puro o simple de pagar: </span></i></b><span lang="ES" style="color: windowtext; font-family: "Century","serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">Determinada la
suma de dinero y debe expresarse en números y en letras.<o:p></o:p></span></div>
<br />
<div style="background: rgb(246, 246, 246); line-height: 13.5pt; margin-left: 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;">
<span lang="ES" style="color: windowtext; font-family: Wingdings; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><b><i><span lang="ES" style="color: windowtext; font-family: "Century","serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">El nombre del
beneficiario: </span></i></b><span lang="ES" style="color: windowtext; font-family: "Century","serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">La persona a cuya orden se emite,
o la indicación que se hace al portador.<o:p></o:p></span></div>
<br />
<div style="background: rgb(246, 246, 246); line-height: 13.5pt; margin-left: 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;">
<span lang="ES" style="color: windowtext; font-family: Wingdings; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><b><i><span lang="ES" style="color: windowtext; font-family: "Century","serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">La indicación
del lugar de pago: </span></i></b><span lang="ES" style="color: windowtext; font-family: "Century","serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">Es la oficina
del banco girado en el lugar de la emisión. De lo contrario puede generar una
comisión.<o:p></o:p></span></div>
<br />
<div style="background: rgb(246, 246, 246); line-height: 13.5pt; margin-left: 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;">
<span lang="ES" style="color: windowtext; font-family: Wingdings; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><b><i><span lang="ES" style="color: windowtext; font-family: "Century","serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">La fecha y el
lugar de emisión:</span></i></b><span lang="ES" style="color: windowtext; font-family: "Century","serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"> La fecha es
necesario y decisiva a efectos del cómputo del plazo de presentación del cheque
al pago.<o:p></o:p></span></div>
<br />
<div style="background: rgb(246, 246, 246); line-height: 13.5pt; margin-left: 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;">
<span lang="ES" style="color: windowtext; font-family: Wingdings; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><b><i><span lang="ES" style="color: windowtext; font-family: "Century","serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">Nombre y
firma de quien expide el cheque (girador o emitente):</span></i></b><span lang="ES" style="color: windowtext; font-family: "Century","serif"; font-size: 11pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"> Es la principal y asume todas las acciones bancarias<o:p></o:p></span></div>
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<span lang="ES" style="font-family: "Century","serif"; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"><o:p><span style="color: #666666;"> </span></o:p></span></div>
<b style="mso-bidi-font-weight: normal;"><span style="color: #002060; font-family: "Century","serif"; font-size: 12pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">CONDICIONES PARA EL PAGO DE UN CHEQUE</span></b><br />
<b style="mso-bidi-font-weight: normal;"><span style="color: #002060; font-family: "Century","serif"; font-size: 12pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"></span></b><br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqQgaRtzoEgNb7gubxiV9wBrdfz4sngKBfbsWNpRsO-vB_egEuSWluejycSdQPku9a7ru8i0SZC0p42Nxz8TEOL8WBcA-bGGqb9haDyhWr-gygu0Li78Y8N22OkvRjY-hpH9LdcL67Lw/s1600/ch3.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqQgaRtzoEgNb7gubxiV9wBrdfz4sngKBfbsWNpRsO-vB_egEuSWluejycSdQPku9a7ru8i0SZC0p42Nxz8TEOL8WBcA-bGGqb9haDyhWr-gygu0Li78Y8N22OkvRjY-hpH9LdcL67Lw/s1600/ch3.jpg" /></a></div>
<b style="mso-bidi-font-weight: normal;"><span style="color: #002060; font-family: "Century","serif"; font-size: 12pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #002060; font-family: "Century","serif"; font-size: 12pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #002060; font-family: "Century","serif"; font-size: 12pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #002060; font-family: "Century","serif"; font-size: 12pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"></span></b><br />
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">Debe estar bien emitido, es decir, estar fechado
para el momento de la presentación.<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">La cantidad de números debe ser igual a la cantidad
expresada en letras.<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">No debe tener enmiendas (adulterado, borrado,
raspado).<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">La firma del emisor debe ser igual a la que tiene
registrada el en banco, el titular de la cuenta.<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 36pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">El emisor debe tener fondos suficientes para
efectuar el pago.<o:p></o:p></span></div>
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<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #002060; font-family: "Century","serif"; font-size: 12pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">TIPOS DE CHEQUE<o:p></o:p></span></b></div>
<span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">El cheque es uno de los principales y más
utilizados medios de pago en las operaciones comerciales, por ello existen
diversas modalidades. <span class="googqs-tidbit"><o:p></o:p></span></span><br />
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt 42.55pt; mso-layout-grid-align: none; text-align: justify; text-indent: -42.55pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"><o:p><span style="color: #666666;"> </span></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">Cheque
al Portador:</span></b><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"> Es un el tipo de cheque que
no especifica para quién está dirigido, o en todo caso tiene la frase “Al
portador” en la sección de “Páguese a…”, indicando que el cheque puede ser
cobrado por cualquier persona que lo presente en la entidad financiera
responsable.<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">Cheque
Cruzado:</span></b><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"> Tiene dos líneas paralelas y
en diagonal en la parte del frente, indicando de esta manera que el cheque no
puede ser cobrado en efectivo, sino que debe ser depositado en una cuenta
bancaria.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"><o:p></o:p></span> </div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjAggc6t4xnLoGrDHup_wIpQq1Oo78K820TsZJu0MF7qkCnWhSqEDhkKMFiNHnf7Zyx3qvwtCnkTlsOMd5UVlrMYC_SWOeTgUim7vxTXm0tWlUayW6uURjwJeLygRiAIt4sK9KLXAQFPw/s1600/s.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="124" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjAggc6t4xnLoGrDHup_wIpQq1Oo78K820TsZJu0MF7qkCnWhSqEDhkKMFiNHnf7Zyx3qvwtCnkTlsOMd5UVlrMYC_SWOeTgUim7vxTXm0tWlUayW6uURjwJeLygRiAIt4sK9KLXAQFPw/s320/s.png" width="320" /></a></div>
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<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">Cheque
Certificado:</span></b><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"> Por motivos de seguridad a la
hora de los pagos, muchas empresas optan por solicitar cheques certificados. El
banco certifica que la cuenta que emite el cheque tiene fondos, y reserva
dichos fondos hasta que el cheque sea cobrado y el pago sea hecho.<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">Cheque
a la Orden:</span></b><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"> Puede cobrar la persona
beneficiaria del cheque, pero también puede endosarlo con su nombre, firma y
DNI para que otra persona lo cobre por ella.<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">Cheque
no a la Orden:</span></b><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"> No puede ser endosado bajo
ningún motivo, solamente puede cobrarlo el beneficiario cuyo nombre debe
aparecer en la sección de “Páguese a...” Es uno de los cheques más usados por
ser más seguro.<o:p></o:p></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh81t-L5Y-F4Lqd_Z0-pD0QbCy1cwhAzPSmaGqQVvDydJfMHbaW2Id0pL0h5tPXnwnbaHCGfjMUHKatUWGf4EbuaiV5pEmkKf2smkcwZ2uVFbUI2I0C7RjWwpag2u9bAoR4ZWfB3U2f-w/s1600/s1.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh81t-L5Y-F4Lqd_Z0-pD0QbCy1cwhAzPSmaGqQVvDydJfMHbaW2Id0pL0h5tPXnwnbaHCGfjMUHKatUWGf4EbuaiV5pEmkKf2smkcwZ2uVFbUI2I0C7RjWwpag2u9bAoR4ZWfB3U2f-w/s1600/s1.png" /></a></div>
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<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">Cheque
de Caja</span></b><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">: Emitido por una institución
crediticia para que sea pagada en sus sucursales propias. Generalmente usado
por las cajas prestamistas e instituciones similares.<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">Cheque
de Viajero:</span></b><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"> Es muy utilizado por los
turistas que viajan dentro o fuera del país para no llevar efectivo. Consiste
en que sea emitido por una entidad bancaria en el país de origen para ser
cobrado en una sucursal dentro o fuera del país.<o:p></o:p></span></div>
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEilQYWLgsHU9UT6P54mCgJD8gAZqCJeH1GLTIJuMo1a7okUj9pofrR3Zog4RddQiu0ZIUuzFA2tfJwEgQPuDquTlqywd8rWK6GQaDfqAz09LmzbtmkLz0WO_ntJczUVkllj-t1lNqnviw/s1600/s3.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="124" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEilQYWLgsHU9UT6P54mCgJD8gAZqCJeH1GLTIJuMo1a7okUj9pofrR3Zog4RddQiu0ZIUuzFA2tfJwEgQPuDquTlqywd8rWK6GQaDfqAz09LmzbtmkLz0WO_ntJczUVkllj-t1lNqnviw/s320/s3.png" width="320" /></a></div>
<br />
<br />
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 36pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">Cheque
Cancelatorio: </span></b><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">En lugar de emitirse para ser
cobrado, se emite como medio de pago equivalente a la entrega de efectivo.
Generalmente se hace entre empresas, aunque también se realiza para personas
naturales.<o:p></o:p></span></div>
<br />
<div style="text-align: center;">
<span style="color: #073763;"><span style="font-size: x-large;"><strong>¿COMO UTILIZAR LOS DIFERENTES TIPOS DE CHEQUE</strong>?</span></span></div>
<div align="center">
</div>
<div align="center">
</div>
<div class="separator" style="clear: both; text-align: center;">
<iframe allowfullscreen='allowfullscreen' webkitallowfullscreen='webkitallowfullscreen' mozallowfullscreen='mozallowfullscreen' width='320' height='266' src='https://www.youtube.com/embed/YgwbAFDryoU?feature=player_embedded' frameborder='0'></iframe></div>
<br />
<div align="center">
<span style="color: #274e13; font-size: large;"><strong>C.P. MINIMO DE LA MORA</strong></span></div>
<br />
<br />
<b style="mso-bidi-font-weight: normal;"><span style="color: #002060; font-family: "Century","serif"; font-size: 12pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei"; text-transform: uppercase;">Cheques Electrónicos <o:p></o:p></span></b><br />
<br />
<table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="background-color: transparent; border: rgb(0, 0, 0); padding: 0.75pt;">
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: justify;">
<span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";">El
pago con un cheque electrónico es similar a una transacción con un cheque de
papel. Le permite pagar directamente desde su cuenta corriente de ahorros
personal, y se procesa a través del sistema que utilizan los bancos para los
depósitos y pagos electrónicos. Este es el mismo sistema que se utiliza para
las transacciones de cajeros automáticos y depósito directo de cheques de
planilla. Considérelo un cheque sin papel. Normalmente deben ir acompañados
de una firma electrónica. El consumidor envía una orden de pago al vendedor
que la presentará al banco emisor para autentificarla y cobrarla.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify;">
<b><span style="color: #002060; font-family: "Century","serif"; font-size: 12pt; mso-bidi-font-family: "Calibri,Bold"; mso-fareast-font-family: "Microsoft JhengHei"; text-transform: uppercase;">preguntas frecuentes sobre cheques<o:p></o:p></span></b></div>
<b><span style="font-family: "Century","serif"; mso-bidi-font-family: "Calibri,Bold"; mso-fareast-font-family: "Microsoft JhengHei"; text-transform: uppercase;">¿Cuándo y cómo
se debe pagar un cheque?<o:p></o:p></span></b><br />
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Century","serif"; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Microsoft JhengHei";">Un cheque se debe pagar el día de su presentación,
a excepción de un cheque con pago diferido.e<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Century","serif"; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Microsoft JhengHei";">El cheque debe ser pagado por su valor nominal y
en la misma unidad monetaria que expresa su importe. <o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Century","serif"; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Microsoft JhengHei";">El plazo de presentación de un cheque para su
pago es de 30 días. Si no hay revocación ni solicitud de suspensión de pago del
cheque, el banco puede pagar hasta un año después de emitido, si hay fondos
disponibles.</span><span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"><o:p></o:p></span></div>
<span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"><o:p><span style="color: #666666;"></span></o:p></span><br />
<span style="font-family: "Century","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Microsoft JhengHei";"><o:p> </o:p></span><br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;">
<b><span style="font-family: "Century","serif"; mso-bidi-font-family: "Calibri,Bold"; mso-fareast-font-family: "Microsoft JhengHei"; text-transform: uppercase;">¿Cuáles son los
impedimentos para abrir nuevas cuentas corrientes con giro de cheques?<o:p></o:p></span></b></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Century","serif"; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Microsoft JhengHei";">Aquellas personas que hubieran girado cheques sin
fondos son castigados con el cierre de la cuenta corriente en cualquiera entidad
bancaria, por los plazos que se indican a continuación, <o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span style="font-family: "Century","serif"; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Microsoft JhengHei";">Primera
vez: 1 año<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span style="font-family: "Century","serif"; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Microsoft JhengHei";">Primera
reincidencia: 3 años<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18pt;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span style="font-family: "Century","serif"; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Microsoft JhengHei";">Segunda
reincidencia: Permanente<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Century","serif"; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Microsoft JhengHei";"><o:p><span style="color: #666666;"> </span></o:p></span></div>
<span style="font-family: "Century","serif"; font-size: 11pt; line-height: 115%; mso-ansi-language: ES-PE; mso-bidi-font-family: Calibri; mso-bidi-language: AR-SA; mso-fareast-font-family: "Microsoft JhengHei"; mso-fareast-language: EN-US;">Durante
el mismo período, no se otorgarán avances o sobregiros a favor de los titulares
de las cuentas cerradas. El período de cómputo de reincidencias es de 6 años.</span><br />
<span style="font-family: "Century","serif"; font-size: 11pt; line-height: 115%; mso-ansi-language: ES-PE; mso-bidi-font-family: Calibri; mso-bidi-language: AR-SA; mso-fareast-font-family: "Microsoft JhengHei"; mso-fareast-language: EN-US;"></span><br />
<span style="font-family: "Century","serif"; font-size: 11pt; line-height: 115%; mso-ansi-language: ES-PE; mso-bidi-font-family: Calibri; mso-bidi-language: AR-SA; mso-fareast-font-family: "Microsoft JhengHei"; mso-fareast-language: EN-US;"></span><span style="font-family: "Century","serif"; font-size: 11pt; line-height: 115%; mso-ansi-language: ES-PE; mso-bidi-font-family: Calibri; mso-bidi-language: AR-SA; mso-fareast-font-family: "Microsoft JhengHei"; mso-fareast-language: EN-US;"></span><span style="font-family: "Century","serif"; font-size: 11pt; line-height: 115%; mso-ansi-language: ES-PE; mso-bidi-font-family: Calibri; mso-bidi-language: AR-SA; mso-fareast-font-family: "Microsoft JhengHei"; mso-fareast-language: EN-US;"></span>Anonymoushttp://www.blogger.com/profile/04467535765900674234noreply@blogger.com0tag:blogger.com,1999:blog-10359123079939461.post-24224461508318797052013-01-26T07:45:00.000-08:002013-01-26T07:53:31.293-08:00LIBROS CONTABLES ELECTRONICOS<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi9vsDo02bqEzC0TFnMAeSq_VX6GRAXTQDg-QRO8Fy5y5oSicDvour7JUzXj_xDdOZr5iUQAwJ-5XdRn91iyplleaHjWxFCiyfWTHzWM4QZYZNn3wBSgf1HGJa7AMPVZHuQhq2a73f0FQ/s1600/LE1.png" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" height="165" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi9vsDo02bqEzC0TFnMAeSq_VX6GRAXTQDg-QRO8Fy5y5oSicDvour7JUzXj_xDdOZr5iUQAwJ-5XdRn91iyplleaHjWxFCiyfWTHzWM4QZYZNn3wBSgf1HGJa7AMPVZHuQhq2a73f0FQ/s320/LE1.png" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><h2>
<span style="color: purple; font-family: Georgia, "Times New Roman", serif; font-size: large;">Hasta 2012</span></h2>
</td></tr>
</tbody></table>
<div class="separator" style="clear: both; text-align: center;">
</div>
<div style="text-align: justify;">
<span class="edpnoticiacontenido4"><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">El</span></span><span class="edpnoticiacontenido4"><span style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 115%; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;"> 01 de Noviembre del 2012 por </span></span><span style="font-family: "Comic Sans MS"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: Batang;">la <b style="mso-bidi-font-weight: normal;"><span style="color: #558ed5; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #558ED5; mso-style-textfill-fill-colortransforms: "lumm=60000 lumo=40000"; mso-style-textfill-fill-themecolor: text2; mso-themecolor: text2; mso-themetint: 153;">Resolución
de Superintendencia Nº 248-2012/SUNAT</span></b></span><span class="edpnoticiacontenido4"><span style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 115%; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">, se informó que desde enero del 2013 es obligatorio el uso de los
libros de manera electrónica para los <b style="mso-bidi-font-weight: normal;"><span style="color: #558ed5; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #558ED5; mso-style-textfill-fill-colortransforms: "lumm=60000 lumo=40000"; mso-style-textfill-fill-themecolor: text2; mso-themecolor: text2; mso-themetint: 153;">Principales
Contribuyentes (PRICOS)</span></b> según detallo a continuación:</span></span></div>
<br />
<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhP6-lG952imbwBlLy9Nh_PRyybqcf0zYMAtSMF4B260_MsEFwRHNQ2EV18RcirTQqzot9f_FqZrtx7QAMkM8P7wp_wit7semxtvfXY8pyjnGNGIaWzfZLxU9NT5nLvmBckRN2XPkBCdQ/s1600/pl2.png" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" height="140" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhP6-lG952imbwBlLy9Nh_PRyybqcf0zYMAtSMF4B260_MsEFwRHNQ2EV18RcirTQqzot9f_FqZrtx7QAMkM8P7wp_wit7semxtvfXY8pyjnGNGIaWzfZLxU9NT5nLvmBckRN2XPkBCdQ/s320/pl2.png" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><h2>
<span style="background-color: magenta; font-family: Georgia, "Times New Roman", serif; font-size: x-large;">2013</span></h2>
</td></tr>
</tbody></table>
<br />
<br />
<br />
<div style="text-align: justify;">
<span style="color: windowtext; font-family: Wingdings; font-size: 11.5pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Comic Sans MS"; font-size: 11.5pt; mso-fareast-font-family: Batang;">Registro de Ventas e Ingresos y Registro de Compras
desde el 01 enero 2013.</span></div>
<div style="text-align: justify;">
<span style="color: windowtext; font-family: Wingdings; font-size: 11.5pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Comic Sans MS"; font-size: 11.5pt; mso-fareast-font-family: Batang;">Presentar en detalle
comprobantes Registro de
Ventas e Ingresos y Compras.</span></div>
<div style="text-align: justify;">
<span style="color: windowtext; font-family: Wingdings; font-size: 11.5pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Comic Sans MS"; font-size: 11.5pt; mso-fareast-font-family: Batang;">El Libro Diario y el Libro Mayor a partir del 01 de junio de 2013. <o:p></o:p></span></div>
<div style="text-align: justify;">
<span style="color: windowtext; font-family: Wingdings; font-size: 11.5pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Comic Sans MS"; font-size: 11.5pt; mso-fareast-font-family: Batang;">Pueden de manera voluntaria los libros y/o
registros señalados a continuación: <o:p></o:p></span></div>
<div style="text-align: justify;">
</div>
<div class="Default" style="margin: 0cm 0cm 2.65pt 42.55pt; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -14.75pt;">
<span style="color: windowtext; font-family: Symbol; font-size: 11.5pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Comic Sans MS"; font-size: 11.5pt; mso-fareast-font-family: Batang;">Libro Caja y Bancos <o:p></o:p></span></div>
<div style="text-align: justify;">
</div>
<div class="Default" style="margin: 0cm 0cm 2.65pt 42.55pt; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -14.75pt;">
<span style="color: windowtext; font-family: Symbol; font-size: 11.5pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Comic Sans MS"; font-size: 11.5pt; mso-fareast-font-family: Batang;">Libro de inventarios y Balances <o:p></o:p></span></div>
<div style="text-align: justify;">
</div>
<div class="Default" style="margin: 0cm 0cm 2.65pt 42.55pt; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -14.75pt;">
<span style="color: windowtext; font-family: Symbol; font-size: 11.5pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Comic Sans MS"; font-size: 11.5pt; mso-fareast-font-family: Batang;">Libro de retenciones inciso e) y f) del art. 34° de la
Ley del Impuesto a la Renta <o:p></o:p></span></div>
<div style="text-align: justify;">
</div>
<div class="Default" style="margin: 0cm 0cm 0pt 42.55pt; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -14.75pt;">
<span style="color: windowtext; font-family: Symbol; font-size: 11.5pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Comic Sans MS"; font-size: 11.5pt; mso-fareast-font-family: Batang;">Registro de Activos Fijos <o:p></o:p></span></div>
<div style="text-align: justify;">
</div>
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<span style="color: windowtext; font-family: Symbol; font-size: 11.5pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Comic Sans MS"; font-size: 11.5pt; mso-fareast-font-family: Batang;">Registro de Consignaciones <o:p></o:p></span></div>
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</div>
<div class="Default" style="margin: 0cm 0cm 2.7pt 42.55pt; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -14.75pt;">
<span style="color: windowtext; font-family: Symbol; font-size: 11.5pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Comic Sans MS"; font-size: 11.5pt; mso-fareast-font-family: Batang;">Registro de Costos <o:p></o:p></span></div>
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</div>
<div class="Default" style="margin: 0cm 0cm 2.7pt 42.55pt; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -14.75pt;">
<span style="color: windowtext; font-family: Symbol; font-size: 11.5pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Comic Sans MS"; font-size: 11.5pt; mso-fareast-font-family: Batang;">Registro de Inventario Permanente en Unidades Físicas <o:p></o:p></span></div>
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<div class="Default" style="margin: 0cm 0cm 0pt 42.55pt; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -14.75pt;">
<span style="color: windowtext; font-family: Symbol; font-size: 11.5pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Comic Sans MS"; font-size: 11.5pt; mso-fareast-font-family: Batang;">Registro de Inventario
Permanente Valorizado <o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 140%; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang; text-transform: uppercase;"><o:p><span style="font-family: Times New Roman; font-size: small;"> </span></o:p></span></div>
<div style="line-height: 140%; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 140%; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang; text-transform: uppercase;">Sunat</span><span style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 140%; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;"> ha desarrollado el </span><b style="mso-bidi-font-weight: normal;"><span style="color: #558ed5; font-family: "Comic Sans MS"; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #558ED5; mso-style-textfill-fill-colortransforms: "lumm=60000 lumo=40000"; mso-style-textfill-fill-themecolor: text2; mso-themecolor: text2; mso-themetint: 153;">Programa de
Libros Electrónicos (PLE)</span></b><span style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 140%; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">, que es un software gratuito y disponible en su portal institucional </span><b style="mso-bidi-font-weight: normal;"><span style="color: #558ed5; font-family: "Comic Sans MS"; mso-fareast-font-family: Batang; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #558ED5; mso-style-textfill-fill-colortransforms: "lumm=60000 lumo=40000"; mso-style-textfill-fill-themecolor: text2; mso-themecolor: text2; mso-themetint: 153;"><a href="http://www.sunat.gob.pe/"><span style="color: #558ed5; mso-bidi-font-family: Arial; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #558ED5; mso-style-textfill-fill-colortransforms: "lumm=60000 lumo=40000"; mso-style-textfill-fill-themecolor: text2; mso-themecolor: text2; mso-themetint: 153;">www.sunat.gob.pe</span></a></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #558ed5; font-family: "Comic Sans MS"; font-size: 10pt; line-height: 140%; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #558ED5; mso-style-textfill-fill-colortransforms: "lumm=60000 lumo=40000"; mso-style-textfill-fill-themecolor: text2; mso-themecolor: text2; mso-themetint: 153;"><o:p></o:p></span></b></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi5hVJXn_ryS99bVp1XzBfFp_DKffnDOAia25BbrBOQ2P7ZvQSbZ-P39Ls6ILrrUQtZk4pQDzfaPa8vRdZd4uZDpCLaeP-vVhi0d1tK4rUn8y69RnzsNDUBJBkGmHbr8nDYjN1HTHENuw/s1600/LE.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="248" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi5hVJXn_ryS99bVp1XzBfFp_DKffnDOAia25BbrBOQ2P7ZvQSbZ-P39Ls6ILrrUQtZk4pQDzfaPa8vRdZd4uZDpCLaeP-vVhi0d1tK4rUn8y69RnzsNDUBJBkGmHbr8nDYjN1HTHENuw/s320/LE.png" width="320" /></a></div>
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi5hVJXn_ryS99bVp1XzBfFp_DKffnDOAia25BbrBOQ2P7ZvQSbZ-P39Ls6ILrrUQtZk4pQDzfaPa8vRdZd4uZDpCLaeP-vVhi0d1tK4rUn8y69RnzsNDUBJBkGmHbr8nDYjN1HTHENuw/s1600/LE.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"></a><br />
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi5hVJXn_ryS99bVp1XzBfFp_DKffnDOAia25BbrBOQ2P7ZvQSbZ-P39Ls6ILrrUQtZk4pQDzfaPa8vRdZd4uZDpCLaeP-vVhi0d1tK4rUn8y69RnzsNDUBJBkGmHbr8nDYjN1HTHENuw/s1600/LE.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><div style="text-align: left;">
</div>
</a><br />
<div style="text-align: right;">
</div>
<div style="line-height: 140%; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 140%; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">El Sistema de Libros
Electrónicos, beneficia debido al ahorro en tiempo y dinero a favor del
contribuyente, se eliminan gastos de legalización, impresión, almacenamiento y
seguridad que representa actualmente el llevado de Libros y/o Registros
Contables y Tributarios de manera física.<o:p></o:p></span></div>
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</div>
<div class="MsoNormal" style="background: white; margin: 11.25pt 0cm; text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">Facilita el cumplimiento del llevado de libros contables, también se logra
mejorar la competitividad de las empresas y, adicionalmente, ayudar a la
protección del medio ambiente al no usar papel.<o:p></o:p></span></div>
<div style="text-align: justify;">
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">Las disposiciones para el tratamiento tributario de los libros y registros
vinculados a asuntos tributarios llevados de manera electrónica están referidas
a:<o:p></o:p></span></div>
<div style="text-align: justify;">
</div>
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 3.75pt 53.4pt; mso-list: l6 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 89.4pt; text-align: justify; text-indent: -18pt;">
<span lang="ES" style="font-family: Symbol; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">El procedimiento para el llevado.<o:p></o:p></span></div>
<div style="text-align: justify;">
</div>
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 3.75pt 53.4pt; mso-list: l6 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18pt;">
<span lang="ES" style="font-family: Symbol; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">El sistema de llevado.<o:p></o:p></span></div>
<div style="text-align: justify;">
</div>
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 3.75pt 53.4pt; mso-list: l6 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18pt;">
<span lang="ES" style="font-family: Symbol; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">El Programa de Libros Electrónicos – PLE.<o:p></o:p></span></div>
<div style="text-align: justify;">
</div>
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 3.75pt 53.4pt; mso-list: l6 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18pt;">
<span lang="ES" style="font-family: Symbol; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">Afiliación al Sistema y sus efectos.<o:p></o:p></span></div>
<div style="text-align: justify;">
</div>
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 3.75pt 53.4pt; mso-list: l6 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18pt;">
<span lang="ES" style="font-family: Symbol; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">La forma en la cual deberán ser llevados.<o:p></o:p></span></div>
<div style="text-align: justify;">
</div>
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 3.75pt 53.4pt; mso-list: l6 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18pt;">
<span lang="ES" style="font-family: Symbol; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">Los plazos máximos de atraso.<o:p></o:p></span></div>
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</div>
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 3.75pt 53.4pt; mso-list: l6 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18pt;">
<span lang="ES" style="font-family: Symbol; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">La conservación, pérdida o destrucción de los
libros.<o:p></o:p></span></div>
<div style="text-align: justify;">
</div>
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 3.75pt 53.4pt; mso-list: l6 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18pt;">
<span lang="ES" style="font-family: Symbol; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">El cierre.<o:p></o:p></span></div>
<div style="text-align: justify;">
</div>
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 3.75pt 53.4pt; mso-list: l6 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18pt;">
<span lang="ES" style="font-family: Symbol; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">Nombre, Estructura, contenido y validaciones de
acuerdo a lo dispuesto en los Anexos 1, 2 y 3 de la Resolución de Superintendencia
N° 286-2009/SUNAT y modificatorias.<o:p></o:p></span></div>
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<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">Para usar el PLE, y
llevar sus libros electrónicos, primero debe </span><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: Batang;"><a href="https://www.sunat.gob.pe/cl-ti-itmenu/MenuInternet.htm" target="_blank"><span lang="ES" style="color: windowtext; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Arial;">afiliarse</span></a></span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;"> al sistema a través de
<b style="mso-bidi-font-weight: normal;"><span style="color: #558ed5; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #558ED5; mso-style-textfill-fill-colortransforms: "lumm=60000 lumo=40000"; mso-style-textfill-fill-themecolor: text2; mso-themecolor: text2; mso-themetint: 153;">SUNAT Operaciones en Línea – SOL</span></b><o:p></o:p></span></div>
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</div>
<div style="line-height: 18pt; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">Es muy importante para los principales contribuyentes porque es un gran
cambio en la forma de llevar sus registros contables. Puede ser usado por
empresas que cuenten con un sistema de contabilidad o desde una hoja de
cálculo.<o:p></o:p></span></div>
<div style="text-align: justify;">
</div>
<div style="line-height: 18pt; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">También es un gran avance para el control y supervisión de la <br />
administración tributaria, debido que la Sunat recibirá las declaraciones
tributarias pero no los comprobantes de pago, debido a que estos documentos
recién son presentados cuando se fiscaliza. Esto permite que la autoridad
tributaria fiscalice los registros y los comprobantes de pago de la empresa sin
necesidad de visitarla. Referente a las fiscalizaciones se avanzaría de 40 a
50% antes de que se realice la visita.<o:p></o:p></span></div>
<div style="text-align: justify;">
</div>
<div style="line-height: 18pt; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;">Se considera un periodo de adaptación muy intensa, porque las empresas,
debido que <span style="mso-spacerun: yes;"> </span>cometerán errores, la<span style="text-transform: uppercase;"> Sunat</span> deberá tener la suficiente
flexibilidad para entender.</span></div>
<div style="line-height: 18pt; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;"></span> </div>
<span style="font-family: "Comic Sans MS"; font-size: 10pt; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;"></span><span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;"></span><br />
<span lang="ES" style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 115%; mso-ansi-language: ES; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;"><div style="line-height: 18pt; text-align: center;">
<br />
<span style="font-size: large;"><u>EL FUTURO CONTADOR</u></span></div>
<div style="line-height: 18pt; text-align: center;">
<u><span style="font-size: large;"></span></u> </div>
<div style="line-height: 18pt; text-align: center;">
<u><span style="font-size: large;"></span></u> </div>
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<span class="edpnoticiatitulo4"><span style="color: windowtext; font-family: "Comic Sans MS"; font-size: 10pt; line-height: 115%; mso-bidi-font-family: Arial; mso-fareast-font-family: Batang;"><o:p></o:p></span></span> </div>
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Anonymoushttp://www.blogger.com/profile/04467535765900674234noreply@blogger.com0tag:blogger.com,1999:blog-10359123079939461.post-8304746522911118342013-01-18T21:49:00.001-08:002013-01-19T06:53:15.665-08:00Régimen de Percepción<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjathjZA03ZjkuQctempiUghYIOPAEVnvgiOYzAFJdLJdQza23omteWSe4F2icFomGRg4pM6RnekTL8tjt8jeRs4f8eQASxXVTN77owsruRMYyZ8aspLTsT_HdMLtGkkbWlK8hhGzEbsA/s1600/per1.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="221" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjathjZA03ZjkuQctempiUghYIOPAEVnvgiOYzAFJdLJdQza23omteWSe4F2icFomGRg4pM6RnekTL8tjt8jeRs4f8eQASxXVTN77owsruRMYyZ8aspLTsT_HdMLtGkkbWlK8hhGzEbsA/s320/per1.png" width="320" /></a></div>
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<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"></span><br /></div>
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<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">La Superintendencia Nacional de Administración Tributaria (Sunat) cobra
por adelantado el Impuesto General a las Ventas (IGV) mediante el “Régimen de
Percepción”. Así se asegura que los contribuyentes cumplan con ésta obligación
tributaria.<o:p></o:p></span></div>
<div style="text-align: justify;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Los agentes de percepción son los vendedores <span style="mso-spacerun: yes;"> </span>que reciben un importe adicional al precio de
la venta de sus productos. Es el caso de los combustibles, derivados del
petróleo, en la importación y venta interna de determinados bienes.</span></div>
<div style="text-align: justify;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"><o:p></o:p></span><br /></div>
<div style="text-align: justify;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">El importe de la
percepción del IGV es determinado aplicando un porcentaje sobre el importe de
la operación dentro de un rango de dos por ciento (2%) a cinco por ciento (5%)
fue dado <span style="mso-spacerun: yes;"> </span>mediante Decreto supremo,
refrendado por el Ministerio de Economía y Finanzas, con opinión técnica de la
SUNAT.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Excepcionalmente, se aplicará el porcentaje del 10% cuando el importador
se encuentre, a la fecha en que se efectúa la numeración de la DUA o
Declaración Simplificada de Importación (DSI) en alguno de los siguientes
supuestos</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"><o:p></o:p></span></span> </div>
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"> </span><br />
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"></span><br />
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"></span><br />
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"></span><br />
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"></span><br />
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"><div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: center;">
<span style="font-family: Times New Roman; font-size: small;">
<strong><u><span style="font-size: large;">PRODUCTOS AFECTOS A PERCEPCION</span></u></strong></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
</div>
<div align="center" class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: currentColor; mso-border-left-alt: solid white .75pt; mso-border-top-alt: solid white .75pt; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184;"><span style="font-family: Times New Roman;">
</span><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(6, 48, 105); border-color: white; border-style: solid; border-width: 1pt 1.5pt 1.5pt 1pt; mso-border-bottom-alt: 1.5pt; mso-border-color-alt: white; mso-border-left-alt: .75pt; mso-border-right-alt: 1.5pt; mso-border-style-alt: solid; mso-border-top-alt: .75pt; padding: 3pt; width: 4%;" width="4%"></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(6, 48, 105); border-color: white white white rgb(0, 0, 0); border-style: solid solid solid none; border-width: 1pt 1.5pt 1.5pt 0px; mso-border-bottom-alt: solid white 1.5pt; mso-border-right-alt: solid white 1.5pt; mso-border-top-alt: solid white .75pt; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<b><span style="color: white; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">REFERENCIA</span></b><span style="color: white; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"><o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(6, 48, 105); border-color: white white white rgb(0, 0, 0); border-style: solid solid solid none; border-width: 1pt 1.5pt 1.5pt 0px; mso-border-bottom-alt: solid white 1.5pt; mso-border-right-alt: solid white 1.5pt; mso-border-top-alt: solid white .75pt; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<b><span style="color: white; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">BIENES COMPRENDIDOS EN EL RÉGIMEN</span></b><span style="color: white; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"><o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 1;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">1<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Harina de trigo o de morcajo
(tranquillón)<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes comprendidos en la
subpartida nacional: 1101.00.00.00<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 2;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">2<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Agua, incluida el agua mineral,
natural o artificial y demás bebidas no alcohólicas<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes comprendidos en alguna de
las siguientes subpartidas nacionales: 2201.10.00.11/2201.90.00.10 y
2201.90.00.90/ 2202.90.00.00<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 3;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">3<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Cerveza de malta<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes comprendidos en la
subpartida nacional: 2203.00.00.00<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 4;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">4<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Gas licuado de petróleo<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes comprendidos en alguna de
las siguientes subpartidas nacionales: 2711.11.00.00/2711.19.00.00<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 5;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">5<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Dióxido de carbono<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes comprendidos en la
subpartida nacional: 2811.21.00.00<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 6;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">6<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Poli(tereftalato de etileno) sin
adición de dióxido de titanio, en formas primarias<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes comprendidos en la
subpartida nacional: 3907.60.00.10<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 7;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">7<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Envases o prefomas, de poli
(tereftalato de etileno) (PET)<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Sólo envases o preformas, de
poli(tereftalato de etileno), comprendidos en la subpartida nacional:
3923.30.90.00<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 8;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">8<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Tapones, tapas, cápsulas y demás
dispositivos de cierre<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes comprendidos en la
subpartida nacional: 3923.50.00.00<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 9;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">9<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bombonas, botellas, frascos,
bocales, tarros, envases tubulares, ampollas y demás recipientes para el
transporte o envasado, de vidrio; bocales para conservas, de vidrio; tapones,
tapas y demás dispositivos de cierre, de vidrio<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes comprendidos en alguna de
las siguientes subpartidas nacionales: 7010.10.00.00/7010.90.40.00<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 10;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">10<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Tapones y tapas, cápsulas para
botellas, tapones roscados, sobretapas, precintos y demás accesorios para
envases, de metal común<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes comprendidos en alguna de
las siguientes subpartidas nacionales: 8309.10.00.00 y 8309.90.00.00<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 11;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">11<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Trigo y morcajo (tranquillón)<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes comprendidos en alguna de
las siguientes subpartidas nacionales: 1001.10.10.00/1001.90.30.00<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 12;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">12<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes vendidos a través de
catálogos<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes que sean ofertados por
catálogo y cuya adquisición se efectué por consultores y/o promotores de
ventas del agente de percepción.<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 13;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">13<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Pinturas, barnices y pigmentos al
agua preparados de los tipos utilizados para el acabado del cuero.<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes comprendidos en alguna de
las siguientes subpartidas nacionales: 3208.10.00.00/3210.00.90.00.<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 14;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">14<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Vidrios en placas, hojas o
perfiles; colado o laminado, estirado o soplado, flotado, desbastado o
pulido; incluso curvado, biselado, grabado, taladrado, esmaltado o trabajado
de otro modo, pero sin enmarcar ni combinar con otras materias; vidrio de
seguridad constituido por vidrio templado o contrachapado; vidrieras
aislantes de paredes múltiples y espejos de vidrio, incluido los espejos
retrovisores.<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes comprendidos en alguna de
las siguientes subpartidas nacionales: 7003.12.10.00/7009.92.00.00.<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 15;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">15<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Productos laminados; alambrón;
barras; perfiles; alambre; tiras; tubos; accesorios de tuberías; cables,
trenzas, eslingas y artículos similares; de fundición hierro o acero; y
puntas, clavos, chinchetas (chinches), grapas y artículos similares; de fundición,
hierro, o acero, incluso con cabeza de otras materias, excepto de cabeza de
cobre.<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes comprendidos en alguna de
las siguientes subpartidas nacionales: 7208.10.10.00/7217.90.00.00,
7219.11.00.00/7223.00.00.00, 7225.11.00.00/7229.90.00.00, 7301.20.00.00,
7303.00.00.00/ 7307.99.00.00, 7312.10.10.00/7313.00.90.00 y 7317.00.00.00.<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 16;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">16<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Adoquines, encintados (bordillos),
losas, placas, baldosas, losetas, cubos, dados y artículos Similares.<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes comprendidos en alguna de
las siguientes subpartidas nacionales: 6801.00.00.00, 6802.10.00.00 y
6907.10.00.00/6908.90.00.00.<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 17;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">17<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Fregaderos (piletas de lavar),
lavabos, pedestales de lavabo, bañeras, bidés, inodoros, cisternas (depósitos
de agua) para inodoros, urinarios y aparatos fijos similares, de cerámicas,
para usos sanitarios.<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes comprendidos en alguna de
las siguientes subpartidas nacionales: 6910.10.00.00/6910.90.00.00.<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 18;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">18<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Jugos de hortalizas, frutas y otros
frutos<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Bienes comprendidos en alguna de
las siguientes subpartidas nacionales: 2009.11.00.00 / 2009.90.00.00.<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span>
<tr style="mso-yfti-irow: 19; mso-yfti-lastrow: yes;"><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white; border-style: none solid solid; border-width: 0px 1.5pt 1.5pt 1pt; mso-border-bottom-alt: solid white 1.5pt; mso-border-left-alt: solid white .75pt; mso-border-right-alt: solid white 1.5pt; padding: 3pt; width: 4%;" width="4%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">19<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Discos ópticos y estuches porta
discos<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span><td style="background: rgb(232, 232, 232); border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1.5pt 1.5pt 0px; padding: 3pt; width: 48%;" width="48%"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Sólo los discos ópticos y estuches
porta disco, comprendidos en alguna de las siguientes subpartidas nacionales:
3923.10.00.00, 3923.21.00.00, 3923.29.00.90, 3923.90.00.00, 4819.50.00.00 y
8523.90.90.00.<o:p></o:p></span></div>
<span style="font-family: Times New Roman;">
</span></td><span style="font-family: Times New Roman;">
</span></tr>
<span style="font-family: Times New Roman;">
</span></tbody></table>
</div>
<div align="center" class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<span style="font-family: Times New Roman; font-size: small;">
</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<span style="font-family: Times New Roman; font-size: small;">
</span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE; text-transform: uppercase;"><u>Ventajas</u></span></b></div>
<ul>
<li><div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<span style="font-family: Times New Roman; font-size: small;">
</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Incrementa el número de contribuyentes y el pago puntual de sus obligaciones del IGV. </span></div>
</li>
<li><div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<span style="font-family: Times New Roman; font-size: small;"></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Se puede solicitar la reducción del porcentaje de percepción, cuando se demuestra <span style="mso-spacerun: yes;"> </span>que esos porcentajes no responden al margen de comercialización (valor agregado). </span></div>
</li>
<li><div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<span style="font-family: Times New Roman; font-size: small;"></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"><span style="mso-tab-count: 1;">T</span>rata de eliminar la </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">informalidad y la evasión fiscal del pago del IGV.<o:p></o:p></span></div>
<div style="text-align: justify;">
</div>
</li>
</ul>
<div align="center" class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<u><b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE; text-transform: uppercase;">Desventajas</span></b></u><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE; text-transform: uppercase;"><o:p></o:p></span></div>
<ul>
<li><div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<span style="font-family: Times New Roman; font-size: small;">
</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Exige al importador y al comprador que obligatoriamente paguen un adelanto del IGV de las operaciones futuras que realicen.</span></div>
</li>
<li><div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<span style="font-family: Times New Roman; font-size: small;"></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">El fisco seguirá exigiendo pagos adelantados que el contribuyente no debe y cuyas operaciones no se han realizado, esto genera pagos en exceso.</span></div>
</li>
<li><div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<span style="font-family: Times New Roman; font-size: small;"></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"><span style="mso-tab-count: 1;"></span>Aun no otorga la devolución inmediata por los pagos en exceso.</span></div>
</li>
<li><div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<span style="font-family: Times New Roman; font-size: small;"></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"><span style="mso-tab-count: 1;"></span>La falta de criterio y certeza que tiene la Sunat, <span style="mso-spacerun: yes;"> </span>no considera el contexto en el cual se encuentran.</span></div>
</li>
<li><div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<span style="font-family: Times New Roman; font-size: small;"></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: ES-PE; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Se da un trato diferenciado, si el importador nacionaliza bienes usados o no. Sunat se justifica y manifiesta que se debe al grado de incumplimiento tributario según mayor riesgo de evasión.</span></div>
</li>
</ul>
<div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: ES-PE; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"></span> </div>
<div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: center;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: ES-PE; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"><u><strong>SE MODIFICA LEY DEL IGV, REGIMEN DE PERCEPCION Y CODIGO TRIBUTARIO </strong></u></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: center;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: ES-PE; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"><u><strong>(09 Julio 2012)</strong></u></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: ES-PE; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"></span> </div>
</span><br />
<div class="separator" style="clear: both; text-align: center;">
<iframe allowfullscreen='allowfullscreen' webkitallowfullscreen='webkitallowfullscreen' mozallowfullscreen='mozallowfullscreen' width='320' height='266' src='https://www.youtube.com/embed/Ip4nHkqlxVQ?feature=player_embedded' frameborder='0'></iframe></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
</div>
<div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"></span><br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm 10pt; text-align: justify;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"><o:p></o:p></span> </div>
Anonymoushttp://www.blogger.com/profile/04467535765900674234noreply@blogger.com0tag:blogger.com,1999:blog-10359123079939461.post-54498024309895043782013-01-12T19:06:00.000-08:002013-01-12T19:06:09.781-08:00PAGO DE IMPUESTOS POR INTERNET <div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjHtonuUiIWrcrJZ6noNKuj03ipAgIr82bmkY7xoHVOsIp5PtAnaUFtSSPTECrs4Zs2bVYaKdQ6ETkPi6a8TVbJeyvl5ZRFFA_3rSQsUScHVApoIvfhsJ_fqsrJ4WlgdtEV7TAhMHnbYQ/s1600/Sunat.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="289" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjHtonuUiIWrcrJZ6noNKuj03ipAgIr82bmkY7xoHVOsIp5PtAnaUFtSSPTECrs4Zs2bVYaKdQ6ETkPi6a8TVbJeyvl5ZRFFA_3rSQsUScHVApoIvfhsJ_fqsrJ4WlgdtEV7TAhMHnbYQ/s320/Sunat.png" width="320" /></a></div>
<span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%; mso-ansi-language: ES;">La Superintendencia Nacional de Aduanas y de Administración
Tributaria (SUNAT) para promover la recaudación de impuestos mediante la declaración
mensual y anual <span style="mso-spacerun: yes;"> </span>ha desarrollado mediante
su portal de internet una herramienta que es el Pago Electrónico, la cual se
puede elaborar utilizando el Programa de Declaración Telemática PDT o la
Declaración Simplificada.<o:p></o:p></span><br />
<div style="text-align: justify;">
<span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%; mso-ansi-language: ES;">Esta herramienta nos permite realizar la declaración y
pago de tributos. Son formularios virtuales que con mínima <span style="mso-spacerun: yes;"> </span>información brindan mayor facilidad <span style="mso-spacerun: yes;"> </span>y ahorro de <span style="mso-spacerun: yes;"> </span>tiempo a los contribuyentes, solo es requisito
tener la clave SOL (Sunat Operaciones en Línea). A la vez tienen que firmar un
contrato de afiliación de la cuenta bancaria que utilizará para realizar la
transacción en línea con los Bancos afiliados: Scotiabank, Interbank, Banco de
Crédito o Banco Continental. También se puede utilizar la cuenta de detracción
del Banco de la Nación o por medio de una Tarjeta de Crédito o Débito Visa.</span><br />
<span style="color: #333333; font-family: Arial;"></span><br />
<span style="color: #333333; font-family: Arial;"></span> </div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiiFS_b3VO_woWcLqx2yz0T46QAN_mAx1nN-u3sqnrpS90LswCnLwRKc7JBc2RAMKX1ENmI9n2QR8NyTfhSs8LKGHu42vHLnyL4qaJy1XaiW4qRiElV6hgefKFM1t4F4j0B4IFnyVI4SQ/s1600/Visa.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="203" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiiFS_b3VO_woWcLqx2yz0T46QAN_mAx1nN-u3sqnrpS90LswCnLwRKc7JBc2RAMKX1ENmI9n2QR8NyTfhSs8LKGHu42vHLnyL4qaJy1XaiW4qRiElV6hgefKFM1t4F4j0B4IFnyVI4SQ/s320/Visa.png" width="320" /></a></div>
<div style="text-align: justify;">
<span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%; mso-ansi-language: ES;"></span> </div>
<div style="text-align: justify;">
<span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%; mso-ansi-language: ES;"></span> </div>
<div style="text-align: justify;">
<span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%; mso-ansi-language: ES;"><o:p></o:p></span> <strong>Solo tienes que ingresar a <span style="mso-spacerun: yes;"> </span></strong><a href="http://www.sunat.gob.pe/"><span style="color: #002060; line-height: 115%; mso-ansi-font-size: 9.0pt; mso-ansi-font-weight: bold; mso-ascii-font-family: Arial; mso-bidi-font-size: 9.0pt; mso-hansi-font-family: Arial;"><span style="font-family: Verdana;">www.sunat.gob.pe</span></span></a><strong>
/ Operaciones en Línea-SOL / Declaración y Pago. <span style="mso-spacerun: yes;"> </span><o:p></o:p></strong></div>
<b style="mso-bidi-font-weight: normal;"><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">Una vez cargado el archivo PDT de la declaración
correspondiente, selecciona el botón del banco <span style="mso-spacerun: yes;"> </span>y realiza el pago.</span></b><b style="mso-bidi-font-weight: normal;"><span lang="ES" style="color: #002060; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%; mso-ansi-language: ES;"><o:p></o:p></span></b><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify;">
<span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%; mso-ansi-language: ES;">Los pagos de tributos que se pueden realizar son:<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 180%; margin: 0cm 0cm 10pt 42.55pt; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -38.05pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Impuesto a la
Renta de 1ra Categoría (Arrendamiento)<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 180%; margin: 0cm 0cm 10pt 42.55pt; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -38.05pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Impuesto a la
Rentas de 2da categoría, por enajenación de inmuebles<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 180%; margin: 0cm 0cm 10pt 42.55pt; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -38.05pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Impuesto a la
Renta de Tercera Categoría - Régimen General<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 180%; margin: 0cm 0cm 10pt 42.55pt; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -38.05pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Impuesto General
a las Ventas<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 180%; margin: 0cm 0cm 10pt 42.55pt; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -38.05pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Impuesto la
Renta - Régimen Especial (3ra Categoría)l<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 180%; margin: 0cm 0cm 10pt 42.55pt; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -38.05pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Impuesto la Renta
- Trabajadores Independientes (4ta Categoría)</span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 180%; margin: 0cm 0cm 10pt 42.55pt; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -38.05pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Pago de tributos
y multas<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 180%; margin: 0cm 0cm 10pt 42.55pt; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -38.05pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Pago de Valores
(Ordenes de Pago, Resoluciones de Multa y Resoluciones de Determinación)<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 180%; margin: 0cm 0cm 10pt 42.55pt; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -38.05pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Pago de las
cuotas de fraccionamientos<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 180%; margin: 0cm 0cm 10pt 42.55pt; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -38.05pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Pago de
Detracción<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: white; line-height: 180%; margin: 0cm 0cm 10pt 42.55pt; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -38.05pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 180%; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Aportaciones a
Essalud y ONP de Trabajadores del Hogar (Formulario Virtual N° 1676)<o:p></o:p></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEidVX2CZciGRhPIa2CfVLZYiJaszQt-GE9YqcgoJJMD1sgz_IBC4QFge7ZMDimBc449T1T6M8e6txz5vpVG76ZCssKGSWVtFQ3VZmfof7kP0I8gdUDVFIPKwf0RTmHpb8hXRj0hNlrCYA/s1600/SOL.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"></a> </div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhmPpNgpQHRxbWCTPCKa0BIfnZGraAV0sMfqKKGGnjFxNmAH_RU__TGxeYaCSbrvzdEQN9EOLtbtqS31fHAT5AyrmVn6StL_Hiy7obCixoU5oUhkXF5WJDLw3MPSoulYOdZ6G3CLfNPxw/s1600/SOL.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="164" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhmPpNgpQHRxbWCTPCKa0BIfnZGraAV0sMfqKKGGnjFxNmAH_RU__TGxeYaCSbrvzdEQN9EOLtbtqS31fHAT5AyrmVn6StL_Hiy7obCixoU5oUhkXF5WJDLw3MPSoulYOdZ6G3CLfNPxw/s320/SOL.png" width="320" /></a></div>
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<div class="MsoNormal" style="background: white; line-height: normal; margin: 11.25pt 0cm;">
<span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Las
ventajas del contribuyente para realizar la declaración y pago por éste medio
son:<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 3.75pt 42.55pt; mso-list: l0 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list -14.2pt; text-indent: -42.55pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">No
requiere descargar el formulario e instalarlo en la PC<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 3.75pt 42.55pt; mso-list: l0 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list -14.2pt; text-indent: -42.55pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">No
es necesario actualizar la versión del formulario cada vez que requiera
presentar una declaración<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 3.75pt 42.55pt; mso-list: l0 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list -14.2pt; text-indent: -42.55pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Reducido
tiempo para llenar la declaración<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 3.75pt 42.55pt; mso-list: l0 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list -14.2pt; text-indent: -42.55pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">La
cantidad de información requerida es la mínima necesaria<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 3.75pt 42.55pt; mso-list: l0 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list -14.2pt; text-indent: -42.55pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Se
minimizan los posibles errores en el llenado de la declaración<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 10pt 42.55pt; mso-list: l0 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list -14.2pt; text-indent: -42.55pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Determina
intereses moratorios, en caso se realice la declaración luego de la fecha de
vencimiento<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 12pt; margin: 0cm 0cm 10pt 42.55pt; mso-list: l0 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list -14.2pt; text-indent: -42.55pt;">
<span lang="ES" style="color: #333333; font-family: Wingdings; font-size: 10pt; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: ES-PE;"><span style="mso-list: Ignore;">Ø<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Mayor
seguridad en la trasmisión de datos, que garantizan la confidencialidad de la
información.</span><br />
<span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"></span><br />
<span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"></span><br />
<span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"></span><br />
<span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"></span><br />
<span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"></span><br />
<span lang="ES" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 9pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"><o:p></o:p></span> </div>
Anonymoushttp://www.blogger.com/profile/04467535765900674234noreply@blogger.com0tag:blogger.com,1999:blog-10359123079939461.post-37755262080519535902013-01-05T18:25:00.000-08:002013-01-05T18:27:10.756-08:00FACTURACION ELECTRONICA<div style="text-align: justify;">
<span style="color: blue;"><span style="font-family: "Arial Narrow","sans-serif"; font-size: 11pt;">En
el 2012 se inició el plan piloto </span><span lang="ES" style="font-family: "Arial Narrow","sans-serif"; font-size: 11pt; mso-ansi-language: ES;">de “Facturación
Electrónica”, con la firme convicción de implementarse este año 2013 de manera
obligatoria. <o:p></o:p></span></span></div>
<div style="text-align: justify;">
<span style="color: blue;">
</span></div>
<div style="text-align: justify;">
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 11pt;"><span style="color: blue;">Pocas
empresas a nivel nacional se han inscrito al plan piloto, mayormente son empresas
de los sectores de supermercados y mineras.<o:p></o:p></span></span></div>
<div style="text-align: justify;">
<span style="color: blue;">
</span></div>
<div style="text-align: justify;">
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 11pt;"><span style="color: blue;">El
Perú es el único país de la región que no utiliza la "factura
electrónica" y el proceso para que se implemente es lento. Según la
Superintendencia Nacional de Administración Tributaria (Sunat). <span style="mso-spacerun: yes;"> </span><o:p></o:p></span></span></div>
<div style="text-align: justify;">
<span style="color: blue;">
</span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Arial Narrow","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"><span style="color: blue;">La facturación electrónica
constituye una oportunidad de mejora para las empresas en sus procesos de
logística, venta, facturación, servicio al cliente, entre otros. Asimismo,
permite una reducción de costos de impresión y archivamiento dado que, en el
caso de la factura electrónica, la entrega es a través de medios electrónicos
(página web, correo electrónico, servicio web, entre otros), y en el caso de la
boleta, si bien se contempla una representación impresa del comprobante
electrónico, esta ahora se podrá realizar en papel térmico y no se tendrá que
guardar cintas testigo ni papel, solo archivos electrónicos.<o:p></o:p></span></span></div>
<div style="text-align: justify;">
<span style="color: blue;">
</span></div>
<div style="text-align: justify;">
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 11pt;"><span style="color: blue;">Según
los estándares internacionales, las empresas ahorrarían hasta 30 por ciento por
esos conceptos y del punto de vista tributario, se agilizará el envío de
información a la Sunat, también mejorará las auditorías y revisiones.<o:p></o:p></span></span></div>
<div style="text-align: justify;">
<span style="color: blue;">
</span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="ES" style="font-family: "Arial Narrow","sans-serif"; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;"><span style="color: blue;">Por otro lado, permite el
desarrollo del <i>e-commerce </i><span style="mso-bidi-font-style: italic;">(comercio
electrónico)</span>, la integración con los sistemas de las empresas y la
fidelización de sus clientes, puesto que al utilizar los medios electrónicos se
abre una serie de posibilidades para el envío de <i>mailing</i> personalizado,
publicidad, entre otros. Asimismo, el uso de un estándar internacional (UBL
versión 2.0) en la factura electrónica facilita las operaciones de comercio
exterior, puesto que el comprobante puede ser fácilmente traducido por
cualquier sistema desde cualquier país dado que se está <o:p></o:p></span></span></div>
<div style="text-align: justify;">
<span style="color: blue;">
</span></div>
<div style="text-align: justify;">
<span style="font-family: "Arial Narrow","sans-serif"; font-size: 11pt;"><span style="color: blue;">La
factura electrónica está dirigida a las empresas emisoras que se encuentran en
el Régimen Especial de Renta (RER) o Régimen General (RG) y que tienen un
ingreso anual igual o menor a 1,700 Unidades Impositivas Tributarias (UIT), es
decir con ganancias superiores a los 6 millones de soles.<o:p></o:p></span></span></div>
<span style="color: blue;">
</span><br />
<span style="color: blue;"></span><br />
<span style="color: blue;"></span><br />
<span style="color: blue;"></span><br />Anonymoushttp://www.blogger.com/profile/04467535765900674234noreply@blogger.com0tag:blogger.com,1999:blog-10359123079939461.post-59610659226918771502012-12-30T20:16:00.000-08:002012-12-30T20:16:15.537-08:00AFP NET
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES-PE;">Por
resolución SBS Nº 8515-2012, <b style="mso-bidi-font-weight: normal;">a partir
del 01 de febrero de 2013</b> todos los empleadores deberán usar exclusivamente
AFPnet para hacer la declaración y pago de aportes a las AFP. No se podrá
presentar formatos físicos de planilla en los bancos ni en las agencias de las
AFP. <br />
<br />
Los empleadores que aún no utilizan AFPnet, <b style="mso-bidi-font-weight: normal;">deben registrarse con anticipación</b>. Se recomienda hacerlo en el más
breve plazo para evitar congestiones en los últimos días y poder pagar las
planillas de aportes a tiempo. <o:p></o:p></span><br />
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">El AFP NET, es un medio
virtual gratuito , por el cual las empresas pueden declarar (presentar) los
aportes previsionales de sus empleadores afiliados al Sistema de Privado de
Pensiones (AFP) de una manera fácil y rápida. Solo basta con tener un archivo
personalizado y listo</span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;"></span> </div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;"></span><strong><span style="font-size: 11pt; mso-bidi-font-style: italic;">¿Por que usar el AFP NET?</span></strong></div>
<ul sizcache="12" sizset="8" type="disc">
<li class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Una de las razones
principales es que se reduce la posibilidad de error a la hora de declarar
las AFPs. </span><span style="font-family: "Times New Roman","serif";"><o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">También nos indicara
automáticamente la AFP en que esta registrado un trabajador, quiere decir
que es imposible presentar en una AFP equivocada. </span><span style="font-family: "Times New Roman","serif";"><o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">La ventaja que
introduce AFPnet es la capacidad de generar automáticamente todas las
planillas necesarias, colocando a cada trabajador donde corresponde sin
que el empleador tenga necesidad de especificar la AFP ni de aplicar los
porcentajes, intereses u otros parámetros. </span><span style="font-family: "Times New Roman","serif";"><o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 10pt; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Una ventaja
adicional es que con AFPnet la declaración se presenta directamente a cada
AFP a través de Internet consiguiendo mayor seguridad y confidencialidad
de la información de los trabajadores. Además, permite hacer pagos por
Internet y pagos más simples en el banco. </span><span style="font-family: "Times New Roman","serif";"><o:p></o:p></span></li>
</ul>
<div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: center;">
</div>
<h3 style="margin: 12pt 0cm 0pt; text-align: justify;">
<span style="font-size: 11pt; mso-bidi-font-style: italic;">¿Cómo nos afiliamos al AFP NET?</span><span style="font-size: 11pt;"><o:p></o:p></span></h3>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Solo tiene que registrarse en la web del AFP NET (<a href="http://www.afpnet.com.pe/"><span style="color: windowtext;">www.afpnet.com.pe</span></a>),
y le damos en la opción de nuevo usuario. Una vez llenado el formulario lo
imprime, lo sella el representante legal de la empresa, luego lo tienen que
llevar a cualquier oficina de AFP, adjuntando una copia del DNI del
representante legal, en el transcurso de unos días les llegara un email con el
usuario y contraseña para el ingreso.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Luego de recibir el correo de confirmación, ingrese
a AFPnet con el usuario administrador que se le ha creado. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Debe colocar la siguiente información:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">-<span style="mso-tab-count: 1;"> </span>RUC<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>:<span style="mso-tab-count: 1;"> </span>RUC
de su empresa<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">-<span style="mso-tab-count: 1;"> </span>Usuario<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>:<span style="mso-tab-count: 1;"> </span>
ADM0001<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">-<span style="mso-tab-count: 1;"> </span>Clave<span style="mso-tab-count: 2;"> </span>:<span style="mso-tab-count: 1;"> </span>Clave que indicó al registrarse<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
</div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify; text-indent: 35.4pt;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;"><o:p> </o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">En caso haya olvidado la clave que indicó al
registrarse, ingrese a la opción Olvidó su clave y </span><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">solicite una nueva clave. Un correo con la nueva
clave le será enviado al correo electrónico que </span><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">ingreso al registrarse. </span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Después de haber ingresado a AFPnet, cree los
usuarios a los trabajadores de su empresa que </span><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">tendrán la posibilidad de declarar, consultar y
pagar las planillas. A cada usuario le debe asignar una clave y los perfiles
correspondientes según las tareas que desea que él pueda realizar.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;"></span> </div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Usted cuenta con dos perfiles ya definidos:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">-<span style="mso-tab-count: 1;"> </span>Administrador<span style="mso-tab-count: 1;"> </span>:<span style="mso-tab-count: 1;"> </span>Acceso al mantenimiento de perfiles y
usuarios.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">-<span style="mso-tab-count: 1;"> </span>Operador<span style="mso-tab-count: 1;"> </span>: <span style="mso-tab-count: 1;"> </span>Acceso a declarar, consultar y pagar las
planillas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Usted podrá crear y modificar los perfiles que crea
convenientes según sus necesidades. </span><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Ahora su empresa ya podrá aprovechar las ventajas
de AFPnet.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
</div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; text-transform: uppercase;">Declare y Pague sus planillas de AFP<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Declare sus planillas
utilizando la opción de planilla única. Mediante esta opción usted solo deberá cargar
un archivo Excel o Texto con los <span style="text-transform: uppercase;">cuspp</span>
y remuneraciones de sus trabajadores; AFPnet generará las planillas según la
AFP en la que se encuentre afiliado cada trabajador y calculará los descuentos
por conceptos de fondo, seguro y comisión que debe pagar.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Descargue y/o imprima las planillas generadas
automáticamente por AFPnet para que conozca el detalle del descuento de cada
empleado. El detalle de las planillas no podrá ser consultado después de
realizar la declaración.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Declaré sus planillas, luego usted podrá pagarlas
en línea desde AFPnet, a través de los bancos </span><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">afiliados, realizando el cargo a sus cuentas; y/o
generar un ticket para que pueda realizar el pago en las ventanillas y demás
canales que los bancos afiliados le ofrecen.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Los bancos afiliados a AFPnet son:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">-<span style="mso-tab-count: 1;"> </span>Banco BBVA Continental<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">-<span style="mso-tab-count: 1;"> </span>Banco de Crédito del Perú<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">-<span style="mso-tab-count: 1;"> </span>Banco Scotiabank<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">-<span style="mso-tab-count: 1;"> </span>Banco Interbank<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 12pt; mso-margin-top-alt: auto; text-align: justify;">
</div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-layout-grid-align: none; text-align: justify; text-indent: 35.4pt;">
<span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;"><o:p> </o:p></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://4.bp.blogspot.com/-IiZJeGPWJig/UOERH_hy9GI/AAAAAAAAAAw/12ppaAzSmS4/s1600/afpn.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="251" src="http://4.bp.blogspot.com/-IiZJeGPWJig/UOERH_hy9GI/AAAAAAAAAAw/12ppaAzSmS4/s320/afpn.png" width="320" /></a></div>
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Anonymoushttp://www.blogger.com/profile/04467535765900674234noreply@blogger.com0tag:blogger.com,1999:blog-10359123079939461.post-4044361307567298712012-12-22T18:12:00.000-08:002012-12-22T18:22:57.115-08:00Contabilidad<br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify;">
<a href="http://3.bp.blogspot.com/-JlzqtuEqsug/UNZn33vmRII/AAAAAAAAAAg/_I3scBYzr8s/s1600/1298268160290a3Z.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="400" src="http://3.bp.blogspot.com/-JlzqtuEqsug/UNZn33vmRII/AAAAAAAAAAg/_I3scBYzr8s/s400/1298268160290a3Z.jpg" width="301" /></a><span style="font-size: 10pt; line-height: 115%;"><span style="color: blue;"><span style="font-family: Verdana, sans-serif;"><span style="background-color: white;">Es</span><span style="background-color: white;"> una actividad que identifica y
comunica la información económica de las empresas, mediantes un estado contable
o balance; que sirve como base para la toma de decisiones internas (dentro de
la organización) y externas (proveedores, bancos y otros). Por ello se debe
llevar un registro sistemático y cronológico de las operaciones financieras (compra,
venta, gastos, inversiones).<o:p></o:p></span></span></span></span></div>
<span style="font-size: 10pt; line-height: 115%;"><span style="color: blue;"><span style="background-color: white;"><span style="font-family: Verdana, sans-serif;">También es consejero en el
momento de realizar nuevas inversiones.<o:p></o:p></span></span></span></span><br />
<span style="background-color: white; color: blue; font-family: Verdana, sans-serif;"></span><br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify;">
<span style="font-size: 10pt; line-height: 115%;"><span style="color: blue;"><span style="background-color: white;"><span style="font-family: Verdana, sans-serif;">El contador se encarga de
recolectar, clasificar, registrar, resumir, analizar e interpretar la
información otorgado por las diferentes áreas de la empresa como: Gerencia, Logística,
Recursos Humanos, Tesorería, etc. <o:p></o:p></span></span></span></span></div>
<span style="font-size: 10pt; line-height: 115%;"><span style="color: blue;"><span style="background-color: white;"><span style="font-family: Verdana, sans-serif;">Las normas contables en el Perú
son otorgadas por el Colegio de Contadores mediante La Contaduría Pública de la
Nación.<o:p></o:p></span></span></span></span><br />
<span style="background-color: white; color: blue; font-family: Verdana, sans-serif;"></span><br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify;">
<span style="font-family: "Batang","serif"; font-size: 10pt; line-height: 115%;"><span style="background-color: white; color: blue; font-family: Verdana, sans-serif;">En la vida diaria también la
utilizamos mediante un debido control de nuestros ingresos y salida de dinero,
por lo cual debemos conocer nuestras necesidades y los recursos que contamos
para cubrirlos.</span> <o:p></o:p></span></div>
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