{"id":4985,"date":"2025-02-10T17:05:22","date_gmt":"2025-02-10T22:05:22","guid":{"rendered":"https:\/\/cyaconsultora.com\/?p=4985"},"modified":"2025-02-10T17:08:34","modified_gmt":"2025-02-10T22:08:34","slug":"asuntos-laborales-17","status":"publish","type":"post","link":"https:\/\/cyaconsultora.com\/index.php\/2025\/02\/10\/asuntos-laborales-17\/","title":{"rendered":"ASUNTOS LABORALES"},"content":{"rendered":"\t\t
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ASUNTOS TRIBUTARIOS\n<\/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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ASUNTOS TRIBUTARIO
<\/strong>Impuesto a la Renta<\/strong><\/p>

CASO EN QUE EL CONTRIBUYENTE PRESENT\u00d3 SU DECLARACI\u00d3N DE IGV CON UN\u00a0 SALDO A FAVOR MAYOR AL QUE LE CORRESPOND\u00cdA<\/strong><\/p>

Referencia. – Casaci\u00f3n 12026-2023, Lima de 23-10-23 <\/strong>(Quinta Sala de Derecho Constitucional y Social Transitoria de la Corte Suprema) <\/strong>RTF impugnada: 5982-3-2020<\/strong><\/p>

Ponente: Juez Supremo Burneo Bermejo<\/strong><\/p>

No se considera infracci\u00f3n de declaraci\u00f3n de cifras o datos falsos cuando en la determinaci\u00f3n de la obligaci\u00f3n tributaria no se origina un tributo a pagar, ni un saldo a favor de IGV que se declare sea objeto de disposici\u00f3n del contribuyente. En el caso que se genere tributo a pagar, la multa ser\u00e1 el 50% del tributo omitido con una rebaja del 95%, cuando se subsana voluntariamente, dicha infracci\u00f3n se encuentra tipificada en el numeral 1, art\u00edculo 178\u00b0 del C\u00f3digo Tributario.<\/p>

En la casaci\u00f3n citada, el contribuyente declar\u00f3 un saldo a favor mayor al que le correspond\u00eda y al realizar la determinaci\u00f3n de la obligaci\u00f3n tributaria el saldo a favor era menor, dicha determinaci\u00f3n no se considera una infracci\u00f3n por declaraci\u00f3n de datos falsos, pues no origin\u00f3 al contribuyente un tributo a pagar. Por ello el Juez Supremo Burneo Bermejo fall\u00f3 a favor del contribuyente.<\/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 ASUNTOS TRIBUTARIOImpuesto a la Renta CASO EN QUE EL CONTRIBUYENTE PRESENT\u00d3 SU DECLARACI\u00d3N DE IGV CON UN\u00a0 SALDO A FAVOR MAYOR AL QUE LE CORRESPOND\u00cdA Referencia. – Casaci\u00f3n 12026-2023, Lima de 23-10-23 (Quinta Sala de Derecho Constitucional y Social Transitoria de la Corte Suprema) RTF impugnada: 5982-3-2020 Ponente: Juez Supremo Burneo Bermejo No… Read More »ASUNTOS LABORALES<\/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-4985","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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