{"id":4902,"date":"2024-01-23T15:42:39","date_gmt":"2024-01-23T20:42:39","guid":{"rendered":"https:\/\/cyaconsultora.com\/?p=4902"},"modified":"2024-01-23T15:44:22","modified_gmt":"2024-01-23T20:44:22","slug":"asuntos-tributarios-10","status":"publish","type":"post","link":"https:\/\/cyaconsultora.com\/index.php\/2024\/01\/23\/asuntos-tributarios-10\/","title":{"rendered":"ASUNTOS TRIBUTARIOS"},"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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FACTURA EMITIDA EN ESTADO DE \u201cSUSPENSI\u00d3N TEMPORAL\u201d ES TOTALMENTE VALIDA PARA USAR EL CREDITO FISCAL Y PARA DEDUCIR RENTA.<\/strong><\/p>

Referencia. – RTF 1242-10-2023 de 10-02-23<\/p>

Interesante Resoluci\u00f3n del Tribunal Fiscal el cual revoca el reparo que SUNAT realiz\u00f3 contra el cr\u00e9dito fiscal del IGV, que correspond\u00eda a una factura por servicios prestados por el proveedor del contribuyente, indicando que el RUC del proveedor estaba seg\u00fan sistemas de SUNAT en \u201csuspensi\u00f3n temporal\u201d, sustent\u00e1ndose en lo siguiente:<\/p>

El Tribunal se\u00f1al\u00f3 que si bien en la p\u00e1gina web de la SUNAT el proveedor se encontraba en \u201csuspensi\u00f3n temporal\u201d no se pod\u00eda verificar desde qu\u00e9 fecha se encontraba en ese estado, as\u00ed mismo la ley de IGV, la Ley 29215 y la Res. 210-2004\/SUNAT respecto a disposiciones reglamentarias de la Ley del RUC no establecen que tal condici\u00f3n inhabilita a una empresa a emitir comprobantes de pago, y es m\u00e1s que el contribuyente \u201creinici\u00f3 sus actividades\u201d, por lo tanto, dej\u00f3 sin efecto el reparo del IGV de SUNAT.<\/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 FACTURA EMITIDA EN ESTADO DE \u201cSUSPENSI\u00d3N TEMPORAL\u201d ES TOTALMENTE VALIDA PARA USAR EL CREDITO FISCAL Y PARA DEDUCIR RENTA. Referencia. – RTF 1242-10-2023 de 10-02-23 Interesante Resoluci\u00f3n del Tribunal Fiscal el cual revoca el reparo que SUNAT realiz\u00f3 contra el cr\u00e9dito fiscal del IGV, que correspond\u00eda a una factura por servicios prestados por… Read More »ASUNTOS TRIBUTARIOS<\/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-4902","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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