{"id":4897,"date":"2024-01-05T18:46:16","date_gmt":"2024-01-05T23:46:16","guid":{"rendered":"https:\/\/cyaconsultora.com\/?p=4897"},"modified":"2024-01-05T18:47:54","modified_gmt":"2024-01-05T23:47:54","slug":"asuntos-laborales-9","status":"publish","type":"post","link":"https:\/\/cyaconsultora.com\/index.php\/2024\/01\/05\/asuntos-laborales-9\/","title":{"rendered":"ASUNTOS LABORALES"},"content":{"rendered":"\t\t
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ASUNTOS TRIBUTARIOS<\/h2>\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
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ESTABLECEN JURISPRUDENCIA DE OBSERVANCIA OBLIGATORIA SOBRE LA INFRACCI\u00d3N TIPIFICADA EN EL NUMERAL 5) DEL ART\u00cdCULO 177 DEL C\u00d3DIGO TRIBUTARIO.<\/strong><\/p>

El Tribunal Fiscal, en virtud del art\u00edculo 154 del C\u00f3digo Tributario, establece como jurisprudencia de observancia obligatoria, el siguiente criterio:<\/p>

\u201cSe incurre en la infracci\u00f3n tipificada por el numeral 5) del art\u00edculo 177 del C\u00f3digo Tributario si llev\u00e1ndose contabilidad en sistema computarizado, no se proporciona copia de la base de datos de libros y\/o registros contables en el formato indicado por la Administraci\u00f3n, como por ejemplo, Excel (xls o xlsl), texto (txt45) o dbf46,o si llev\u00e1ndose la contabilidad en sistema computarizado o manual no se proporciona copia escaneada en formato PDF (u otro que se haya indicado) del original de los citados libros y\/o registros, o de determinados folios, seg\u00fan lo requerido por esta.\u201d<\/em><\/p>

De esta manera es importante presentar la informaci\u00f3n antes indicada cuando SUNAT lo soliciten caso contrario podr\u00edan ser sancionados con el art. 177 del C\u00f3digo Tributario Numeral 5 que corresponde el 0.3% de los Ingresos netos el cual no podr\u00e1 ser menor al 10% de la UIT ni mayor a 12 UIT.<\/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

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ASUNTOS TRIBUTARIOS ESTABLECEN JURISPRUDENCIA DE OBSERVANCIA OBLIGATORIA SOBRE LA INFRACCI\u00d3N TIPIFICADA EN EL NUMERAL 5) DEL ART\u00cdCULO 177 DEL C\u00d3DIGO TRIBUTARIO. El Tribunal Fiscal, en virtud del art\u00edculo 154 del C\u00f3digo Tributario, establece como jurisprudencia de observancia obligatoria, el siguiente criterio: \u201cSe incurre en la infracci\u00f3n tipificada por el numeral 5) del art\u00edculo 177 del… Read More »ASUNTOS LABORALES<\/span><\/a><\/p>\n","protected":false},"author":1,"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-4897","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"yoast_head":"\nAsuntos tributarios<\/title>\n<meta name=\"description\" content=\""Potencia tu PYME con soluciones de consultor\u00eda tributaria, contable, laboral y de gesti\u00f3n empresarial. 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