{"id":4614,"date":"2023-09-11T18:08:48","date_gmt":"2023-09-11T23:08:48","guid":{"rendered":"https:\/\/cyaconsultora.com\/?p=4614"},"modified":"2023-09-18T11:51:17","modified_gmt":"2023-09-18T16:51:17","slug":"asuntos-tributarios-2","status":"publish","type":"post","link":"https:\/\/cyaconsultora.com\/index.php\/2023\/09\/11\/asuntos-tributarios-2\/","title":{"rendered":"ASUNTOS TRIBUTARIOS"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4614\" class=\"elementor elementor-4614\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1573f74f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1573f74f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-78f2157c\" data-id=\"78f2157c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d967c16 elementor-aspect-ratio-169 elementor-widget elementor-widget-video\" data-id=\"d967c16\" data-element_type=\"widget\" data-settings=\"{&quot;video_type&quot;:&quot;hosted&quot;,&quot;controls&quot;:&quot;yes&quot;,&quot;aspect_ratio&quot;:&quot;169&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"e-hosted-video elementor-wrapper elementor-fit-aspect-ratio elementor-open-inline\">\n\t\t\t\t\t<video class=\"elementor-video\" src=\"https:\/\/cyaconsultora.com\/wp-content\/uploads\/2023\/09\/ARTICULO-TRIBUTARIO-WEB.mp4\" controls=\"\" controlsList=\"nodownload\"><\/video>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4adda68 elementor-widget elementor-widget-text-editor\" data-id=\"4adda68\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>Referencia.- <a href=\"https:\/\/eef.com.pe\/site\/visor-documento\/b15425f9e6f37d739dd48bcc02f0a9813322a2c03ef25413c534fec499a75c07\">RTF 6144-4-2021<\/a>\u00a0de 14-7-21\u00a0<\/p>\n<p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var(--bodyFontSize); letter-spacing: var(--bodyLetterSpacing); text-transform: var(--bodyTextTransform); font-weight: var( --e-global-typography-text-font-weight );\">Cuando les sucede el caso que se emiti\u00f3 una factura por venta de mercader\u00eda y sucede que no se llevan los productos del almac\u00e9n de la empresa y en el a\u00f1o siguiente se anula la operaci\u00f3n con\u00a0 Nota de Cr\u00e9dito, tengan conocimiento que los ingresos producto de la Nota de cr\u00e9dito deben disminuirse en el ejercicio anterior u original donde se emiti\u00f3 la factura.<\/span><\/p>\n<p>De esta manera ocurri\u00f3 en el caso de la Referencia, es decir emiten la nota de cr\u00e9dito en el segundo a\u00f1o y el Tribunal indic\u00f3 que no procede que a consecuencia de esa anulaci\u00f3n disminuya los ingresos del ejercicio fiscalizado (segundo a\u00f1o) sino los del anterior, pues en ese ejercicio no debi\u00f3 reconocerse ingreso alguno por dicha venta, dado que hasta su cierre no hab\u00eda ocurrido el devengo del ingreso.<br \/><br \/><\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>https:\/\/cyaconsultora.com\/wp-content\/uploads\/2023\/09\/ARTICULO-TRIBUTARIO-WEB.mp4 Referencia.- RTF 6144-4-2021\u00a0de 14-7-21\u00a0 Cuando les sucede el caso que se emiti\u00f3 una factura por venta de mercader\u00eda y sucede que no se llevan los productos del almac\u00e9n de la empresa y en el a\u00f1o siguiente se anula la operaci\u00f3n con\u00a0 Nota de Cr\u00e9dito, tengan conocimiento que los ingresos producto de la Nota de&hellip;&nbsp;<a href=\"https:\/\/cyaconsultora.com\/index.php\/2023\/09\/11\/asuntos-tributarios-2\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">ASUNTOS TRIBUTARIOS<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_canvas","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_ti_tpc_template_sync":false,"_ti_tpc_template_id":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-4614","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Asuntos tributarios<\/title>\n<meta name=\"description\" content=\"&quot;Potencia tu PYME con soluciones de consultor\u00eda tributaria, contable, laboral y de gesti\u00f3n empresarial. 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