INFRACCIONES SUBSANABLES Y SANCIONADAS CON MULTA

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ANEXO II ANEXO II INFRACCIONES SUB

INFRACCIONES SUB SANABLES Y SANCIONADAS CON MULTASANABLES Y SANCIONADAS CON MULTA

CRITERIOS DE GRADUALIDAD: SUBSANACION(1) Y/O PAGO ( CRITERIOS DE GRADUALIDAD: SUBSANACION(1) Y/O PAGO ( (Porcentaje e Re!aja e "a #$"ta e%ta!"ec&a en "a% Ta!"a%) (Porcentaje e Re!aja e "a #$"ta e%ta!"ec&a en "a% Ta!"a%) S

SUUBBSSAANNAACCIIOON N ''OOLLUUNNTTAARRIIAA SSUUBBSSAANNAACCIIOO N

N IINNRRAACCCCII**NN DDEESSCCRRIIPPCCII**N N DDE E LLA A IINNRRAACCCCIIOONN OORR##A A DDE E SSUUBBSSAANNAAR R LLA A IINNRRAACCCCII**NN SS& & %%e e %%$$!!%%aanna a ""a a &&nn++rraacccc&&,,n n aannttee% % --$$e e %%$$rrttaa SS& & %%e e %%$$!!%%aanna a ""a a &&nn++rraacccc&&,,nn e+ec

e+ecto to "a "a not&+not&+&cac&&cac&,n ,n e e "a "a SUNASUNAT T en en "a "a .or .or "a "a SUNASUNATT  contcontao ao ee --$$e e %%e e ""e e ccoo33$$nn&&cca a aa" " &&nn++rraaccttoor r --$$ee ee++eecctto o ""a a nnoott&&++&&ccaacc&&,,n n eenn

a

a &n&nc$c$rrrr&&o o en en &n&n+r+racacc&c&,n ,n (4(4) ) a" a" &n&n+r+racactotor r -$-$e e a a &n&n 11 AArrtt55cc$$""o o 116644 PPrroo..oorrcc&&oonnaar r o o ccoo33$$nn&&ccaar r ""a a &&nn++oorr33aacc&&,,nn  Prroo..oorrcc&&oonnaanno P o o o ccoo33$$nn&&ccaanno o ""a a &&nn++oorr33aacc&&,,n n 778899 8899 ;;8899

N

N$$33eerraa" 2" 2 &&nncc""$$<<eenno "o "a ra ree--$$eerr&&a .a .oor "r "a a AA33&&nn&&%%ttrraacc&&,,nn ccoonn++oorr33e a e a ""a ra reeaa""&&aa % %ee00==n "n "o .o .rree>>&&%%tto eo en "n "aa%% T

Trr&&!!$$ttaarr&&aa  rree""aatt&&>>a a a a ""oo% % aanntteecceeeennttee%% nnoorr33aa% % ccoorrrree%%..oonn&&eennttee%%?? o ato% .ara "

o ato% .ara " a &n%cr&.c&,n ca3!&o ea &n%cr&.c&,n ca3!&o e o3&c&"&o o act$a"&ac&,n en "o% o3&c&"&o o act$a"&ac&,n en "o% re0&%tro% no con+or3e con "a re0&%tro% no con+or3e con "a rea"&a?(@)rea"&a?(@)

22 AArrtt55cc$$"o "o 116644 OO!!tteenneer r oo% % o o 33% % nn==33eerroo% % e e &&nn%%ccrr&&..cc&&,,n n SSoo""&&cc&&ttaanno o a a ""a a SSUUNNAAT T ""a a aa%&%&00nnaacc&&,,n n e e $$n n ==nn&&cco o nn==33eerro o NNo o %%e e aa..""&c&ca a ee" " CCrr&&tteerr&&o o e e GGrraa$$aa""&&aa  e e PPaa00oo ;;8899 N

N$$33eerraa" " 44 ..aarra a $$n n 33&&%%33o o rree00&&%%ttrroo? ? ((@@)) e e RRUUC C < < %%oo""&&cc&&ttaanno o ""a a !!aajja a e e ""oo% % oottrroo% % nn==33eerroo%%?? 11888899

44 AArrtt55cc$$""o o 116644 NNo o ccoonn%%&&00nnaar r ee" " nn==33eerro o e e rree00&&%%ttrro o ee" " PPrree%%eennttaanno o $$nna a nn$$ee>>a a ccoo33$$nn&&ccaacc&&,,nn  eecc""aarraacc&&,,n n NNo o %%e e aa..""&&cca a ee" " CCrr&&tteerr&&o o GGrraa$$aa""&&aa  e e PPaa00oo ;;8899 N$3e

N$3era" ra"  contcontr&!$<r&!$<ente ente en en "a% "a% co3$co3$n&can&cac&onec&one% % &n+o&n+or3atr3at&>a &>a o o oc$oc$3en3ento to en en e" e" -$e -$e %e %e aaaaa a e" e" n=3n=3ero ero 18818899 eecc""aarraacc&&oonnee% % &&nn++oorr33aatt&&>>aa% % $ $ oottrroo%% e e rree00&&%%ttrro o ee" " ccoonnttrr&&!!$$<<eennttee  %%aa"">>o o ttrraattnnoo%%e e ee

oc$3ento%

oc$3ento% %&3&"are% -$e %&3&"are% -$e %e .re%ente%e .re%ente a

anntte e ""a a AA33&&nn&&%%ttrraacc&&,,n n TTrr&&!!$$ttaarr&&aa? ? ((@@)) eecc""aarraacc&&oonnee% % &&nn++oorr33aatt&&>>aa% % ..rree%%eennttaaaa% % 33ee&&aanntte e PPDDTT??

@@ AArrtt55cc$$""o o 1166@@ UUtt&&""&&aar r 33--$$&&nnaa% % rree00&&%%ttrraaoorraa% % eenn DDeecc""aarraanno o aanntte e ""a a SSUUNNAAT T ee" " ccaa33!!&&o o e e $$!!&&ccaacc&&,,n n e e ""aa%% 778899 8899 ;89;89 N

N$$33eerraa" " 1122 ee%%ttaa!!""eecc&&33&&eennttoo% % &&%%tt&&nnttoo% % ee" " eecc""aarraaoo 3--$$&&nnaa% 3 % rree00&&%%ttrraaoorraa% % e e $$n n ee%%ttaa!!""eecc&&33&&eenntto o a a oottrro o ee aanntte e ""a a SSUUNNAAT T ..aarra a %%$ $ $$tt&&""&&aacc&&,,nn??((;;)) e e ""a a 33&&%%33a a ee33..rree%%aa  33ee&&aanntte e ee" " oorr33$$""aarr&&o o NN  7788??

S&n Pa0o

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CRITERIOS DE GRADUALIDAD: SUBSANACION(1) Y/O PAGO ( (Porcentaje e Re!aja e "a #$"ta e%ta!"ec&a en "a% Ta!"a%)

SUBSANACION 'OLUNTARIA SUBSANACIO

N INRACCI*N DESCRIPCI*N DE LA INRACCION OR#A DE SUBSANAR LA INRACCI*N S& %e %$!%ana "a &n+racc&,n ante% -$e %$rta e+ecto "a S& %e %$!%ana "a &n+racc&,n entro not&+&cac&,n e" re-$er&3&ento e .ara ta" e+ecto contao e%e -$ +&%ca"&ac&,n en e" -$e %e "e co3$n&ca a" e" re-$er&3&ento e +&%c &n+ractor -$e a &nc$rr&o en &n+racc&,n () co3$n&ca a" &n+ractor -$e ; Art5c$"o 16; O3&t&r ""e>ar "o% "&!ro% e conta!&"&a $ otro% "&!ro% </o L"e>ano "o% "&!ro% </o re0&%tro% re%.ect&>o% $ otro% 3e&o% Noa."&ca!"e ;89

N$3era" 1 re0&%tro% e&0&o% .or "a% "e<e% re0"a3ento% o .or e contro" e&0&o% .or "a% "e<e% < re0"a3ento% -$e a Re%o"$c&,n e S$.er&ntenenc&a e "a SUNAT $ otro% o3&t&o ""e>ar o!%er>ano "a +or3a < con&c&one% 3e&o% e contro" e&0&o% .or "a% "e<e% < re0"a3ento%?(6) e%ta!"ec&a% en "a% nor3a% re%.ect&>a%?

 Art5c$"o 16; L"e>ar "o% "&!ro% e conta!&"&a $ otro% "&!ro% </o Reac&eno "o% "&!ro% </o re0&%tro% re%.ect&>o% e" re0&%tro No %e a."&ca e" Cr&ter&o e Gra$a"&a e Pa0o ;89 N$3era" 2 re0&%tro% e&0&o% .or "a% "e<e% re0"a3ento% o .or a"3acena!"e e &n+or3ac&,n !%&ca $ otro% 3e&o% e 1889

Re%o"$c&,n e S$.er&ntenenc&a e "a SUNAT e" contro" e&0&o% .or "a% "e<e% < re0"a3ento% o!%er>ano "a re0&%tro a"3acena!"e e &n+or3ac&,n !%&ca $ otro% 3e&o% +or3a < con&c&one% e%ta!"ec&a% en "a% nor3a% e contro" e&0&o% .or "a% "e<e% < re0"a3ento% %&n

o!%er>ar "a +or3a < con&c&one% e%ta!"ec&a% en

"a% nor3a% corre%.on&ente%? (6) corre%.on&ente%?

6 Art5c$"o 16; O3&t&r re0&%trar &n0re%o% renta% .atr&3on&o !&ene% Re0&%trano < ec"arano .or e" .er5oo corre%.on&ente No %e a."&ca e" Cr&ter&o e Gra$a"&a e Pa0o 89 N$3era" 4 >enta% re3$nerac&one% o acto% 0ra>ao% o "o% &n0re%o% renta% .atr&3on&o% !&ene% >enta% 1889

re0&%trar"o% .or 3onto% &n+er&ore%?(6) re3$nerac&one% o acto% 0ra>ao% o3&t&o%?

7 Art5c$"o 16; L"e>ar con atra%o 3a<or a" .er3&t&o .or Poner a" 5a "o% "&!ro% < re0&%tro% -$e +$eron etectao% 789 89 ;89 N$3era" ; "a% nor3a% >&0ente% "o% "&!ro% e conta!&"&a con $n atra%o 3a<or a" .er3&t&o .or "a% nor3a%

$ otro% "&!ro% o re0&%tro% e&0&o% .or "a% corre%.on&ente%? "e<e% re0"a3ento% o .or Re%o"$c&,n

e S$.er&ntenenc&a e "a SUNAT -$e %e >&nc$"en con "a tr&!$tac&,n?(6)?

 Art5c$"o 16; No ""e>ar en ca%te""ano o en 3onea nac&ona" "o% "&!ro% Reac&eno .ara con%&0nar "a &n+or3ac&,n corre%.on&ente No %e a."&ca e" Cr&ter&o e Gra$a"&a e Pa0o ;89 N$3era"  e conta!&"&a $ otro% "&!ro% o re0&%tro% e&0&o% .or en ca%te""ano </o en 3onea nac&ona" e %er e" ca%o? Lo% 1889

"a% "e<e% re0"a3ento% o .or Re%o"$c&,n e 3enc&onao% "&!ro% < re0&%tro% e!ern %er ""e>ao% e S$.er&ntenenc&a e "a SUNAT ece.to .ara "o% ac$ero a "a% nor3a% corre%.on&ente%?

contr&!$<ente% a$tor&ao% a ""e>ar conta!&"&a en 3onea etranjera?(6)

18 Art5c$"o 16; No con%er>ar "o% "&!ro% < re0&%tro% ""e>ao% No %e a."&ca e" Cr&ter&o e Gra$a"&a e Pa0o ;89 N$3era" 6 en %&%te3a 3an$a" 3ecan&ao o e"ectr,n&co oc$3entac&,n %$%tentator&a &n+or3e% 1889

oc$3entac&,n %$%tentator&a &n+or3e% an"&%&% an"&%&% < anteceente% e "a% < anteceente% e "a% o.erac&one% o %&t$ac&one% o.erac&one% o %&t$ac&one% -$e -$e con%t&t$<an eco% %$%ce.t&!"e% e 0enerar con%t&t$<an eco% %$%ce.t&!"e% o!"&0ac&one% tr&!$tar&a% o -$e e%ten e 0enerar o!"&0ac&one% tr&!$tar&a%? re"ac&onaa% con F%ta% $rante e" ."ao

e .re%cr&.c&,n e "o% tr&!$to%?(@)

11 Art5c$"o 16; No con%er>ar "o% %&%te3a% o .ro0ra3a% Reac&eno "o% %&%te3a% o .ro0ra3a% No %e a."&ca e" Cr&ter&o e Gra$a"&a e Pa0o ;89 N$3era" 7 e"ectr,n&co% e conta!&"&a "o% %o.orte% e"ectr,n&co% e conta!&"&a "o% %o.orte% 1889

3a0nFt&co% "o% 3&croarc&>o% $ otro% 3a0nFt&co% "o% 3&croarc&>o% $ otro% 3e&o% e a"3acena3&ento e &n+or3ac&,n 3e&o% e a"3acena3&ento e &n+or3ac&,n $t&"&ao% en %$% a."&cac&one% -$e &nc"$<an $t&"&ao% en %$% a."&cac&one% -$e &nc"$<an

S&n Pa0o(2) _{Con Pa0o}(2) _{S&n Pa0o}(2)

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ato% >&nc$"ao% con "a 3ater&a &3.on&!"e ato% >&nc$"ao% con "a 3ater&a &3.on&!"e? en e" ."ao e .re%cr&.c&,n e "o% tr&!$to%?(@)

N INRACCI*N DESCRIPCI*N DE LA INRACCION OR#A DE SUBSANAR LA INRACCI*N S& %e %$!%ana "a &n+racc&,n ante% -$e %$rta S& %e %$!%ana "a &n+racc&,n e+ecto "a not&+&cac&,n e "a SUNAT en "a -$e .or "a SUNAT .ara ta" e+ecto

-$e %e "e &n&ca a" &n+ractor -$e a en -$e %$rta e+ecto "a not&+&c &nc$rr&o en &n+racc&,n?(4) a" &n+ractor -$e a &nc

12 Art5c$"o 16 No .re%entar "a% ec"arac&one% -$e conten0an Pre%entano: 789 89 ;89

N$3era" 1 "a eter3&nac&,n e "a e$a tr&!$tar&a entro  La ec"arac&,n j$raa corre%.on&ente %5 o3&t&, e "o% ."ao% e%ta!"ec&o%: (@) .re%entar"a o

 E" +or3$"ar&o >&rt$a" So"&c&t$ e #o&+&cac&,n </o Inc"$%&,n No %e a."&ca e" Cr&ter&o e Gra$a"&a e Pa0o No %e a."&ca e" Cr&ter&o "a ec"arac&,n? (7) e Dato% %& %e con%&er, no .re%entaa "a ec"arac&,n a" 1889 18

a!er%e o3&t&o o con%&0nao en +or3a erraa e" n=3ero e RUC o e" .er5oo tr&!$tar&o %e0=n corre%.ona?

14 Art5c$"o 16 No .re%entar otra% ec"arac&one% o co3$n&cac&one% Pre%entano "a ec"arac&,n j$raa o No %e a."&ca e" Cr&ter&o e Gra$a"&a e Pa0o 789 N$3era" 2 entro e "o% ."ao% e%ta!"ec&o%? (@) co3$n&cac&,n o3&t&a? 1889

1@ Art5c$"o 16 Pre%entar "a% ec"arac&one% -$e conten0an "a Pre%entano "a ec"arac&,n j$raa rect&+&cator&a 789 89 ;89 N$3era" 4 eter3&nac&,n e "a e$a tr&!$tar&a en +or3a core%.on&ente en "a -$e %e con%&0ne

&nco3."eta? (@) "a &n+or3ac&,n o3&t&a?

1; Art5c$"o 16 Pre%entar otra% ec"arac&one% o co3$n&cac&one% en Pre%entano "a ec"arac&,n o co3$n&cac&,n n$e>a3ente No %e a."&ca e" Cr&ter&o e Gra$a"&a e Pa0o ;89 N$3era" @ +or3a &nco3."eta o no con+or3e% con "a rea"&a? (@) .ara aa&r "a &n+or3ac&,n o3&t&a? 1889

1 Art5c$"o 16 Pre%entar "a% ec"arac&one% &nc"$<eno "a% Pre%entano "a% ec"arac&one% en "a +or3a < con&c&one% No %e a."&ca e" Cr&ter&o e Gra$a"&a e Pa0o ;89 N$3era" 7 ec"arac&one% rect&+&cator&a% %&n tener en c$enta "a e%ta!"ec&a% .or "a A3&n&%trac&,n Tr&!$tar&a? 1889

+or3a $ otra% con&c&one% -$e e%ta!"eca "a A3&n&%trac&,n Tr&!$tar&a?(@)

 S& %e o3&t&, .re%entar "a ec"arac&,n  S& %e con%&er, co3o no .re%entaa

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N INRACCI*N DESCRIPCI*N DE LA INRACCION OR#A DE SUBSANAR LA INRACCI*N S& %e %$!%ana "a &n+racc&,n ante% -$e %$rta S& %e %$!%ana "a &n+racc&,n e+ecto "a not&+&cac&,n e" re-$er&3&ento .or "a SUNAT .ara ta" e+ecto

e +&%ca"&ac&,n () o e" e+ecto "a not&+&cac&,n  oc$3ento en e" -$e %e "e co3$n&ca +&%ca"&ac&,n o e" oc$3ent a" &n+ractor -$e a &nc$rr&o en a" &n+ractor -$e a &nc &n+racc&,n (4) %e0=n e" ca%o %e0=n co 16 Art5c$"o 166 No e&!&r "o% "&!ro% re0&%tro% $ otro% oc$3ento% E&!&eno "o% "&!ro% re0&%tro% &n+or3e% $ otro% Noa."&ca!"e ;89

N$3era" 1 -$e F%ta %o"&c&te? (@) oc$3ento% -$e %ean re-$er&o% .or "a SUNAT?

17 Art5c$"o 166 Oc$"tar o e%tr$&r !&ene% "&!ro% < re0&%tro% conta!"e% Noa."&ca!"e ;89 N$3era" 2 oc$3entac&,n %$%tentator&a &n+or3e% an"&%&% < oc$3entac&,n %$%tentator&a &n+or3e%

anteceente% e "a% o.erac&one% re"ac&onaa% con an"&%&% < anteceente%

eco% %$%ce.t&!"e% e 0enerar "a% o!"&0ac&one% 1889

tr&!$tar&a% ante% e" ."ao e .re%cr&.c&,n oc$3entac&,n %$%tentator&a &n+or3e% e "o% tr&!$to%? (@) () an"&%&% < anteceente%?

1 Art5c$"o 166 No 3antener en con&c&one% e o.erac&,n Pon&eno o.erat&>o% "o% %o.orte% .ortaore% 1889 ;89 N$3era" 4 "o% %o.orte% .ortaore% e 3&cro+or3a% e 3&cro+or3a% 0ra!aa% "o% %o.orte%

0ra!aa% "o% %o.orte% 3a0nFt&co% < otro% 3a0nFt&co% < otro% 3e&o% e a"a3acena3&ento 3e&o% e a"3acena3&ento e &n+or3ac&,n e &n+or3ac&,n $t&"&ao% en "a% a."&cac&one% $t&"&ao% en "a% a."&cac&one% -$e &nc"$<en -$e &nc"$<en ato% >&nc$"ao% con "a 3ater&a ato% >&nc$"ao% con "a 3ater&a &3.on&!"e &3.on&!"e c$ano %e e+ect=en re0&%tro% c$ano %e e+ect=en re0&%tro% 3e&ante 3e&ante 3&croarc&>o% o %&%te3a% 3&croarc&>o% o %&%te3a% e"ectr,n&co% co3.$tar&ao% en otro% 3e&o% e co3.$tar&ao% o en otro% 3e&o% e a"3acena3&ento e &n+or3ac&,n? a"3acena3&ento e &n+or3ac&,n? (@)

28 Art5c$"o 166 No .ro.orc&onar "a &n+or3ac&,n o oc$3ento%  Pro.orc&onano "a &n+or3ac&,n o oc$3ento% -$e 789 89 ;89 N$3era" ; -$e %ean re-$er&o% .or "a A3&n&%trac&,n %o!re %$% %ean re-$er&o% .or "a SUNAT %o!re %$% act&>&ae%

act&>&ae% o "a% e tercero% con "o% -$e 0$are o "a% e tercero% con "o% -$e 0$are re"ac&,n re"ac&,n o .ro.orc&onar"a %&n o!%er>ar "a +or3a

."ao% < con&c&one% -$e e%ta!"eca "a -$e %ea re-$er&a .or "a SUNAT %o!re %$% act&>&ae% A3&n&%trac&,n Tr&!$tar&a?(@) o "a% e tercero% con "o% -$e 0$are re"ac&,n o!%er>ano

"a +or3a < con&c&one% -$e e%ta!"eca "a SUNAT

21 Art5c$"o 166 Pro.orc&onar a "a A3&n&%trac&,n Tr&!$tar&a Pro.orc&onano a "a A3&n&%trac&,n Tr&!$tar&a 789 89 ;89 N$3era"  &n+or3ac&,n no con+or3e con "a rea"&a? (@) &n+or3ac&,n con+or3e a "a rea"&a?

 E&!&eno "o% !&ene% "&!ro% < re0&%tro% conta!"e%

 Reac&eno "o% "&!ro% < re0&%tro% conta!"e%

(5)

N INRACCI*N DESCRIPCI*N DE LA INRACCION OR#A DE SUBSANAR S& %e %$!%ana "a &n+racc&,n ante% -$e %$rta S& %e %$!%ana "a &n+racc&,n  LA INRACCION e+ecto "a not&+&cac&,n e" re-$er&3&ento e "a SUNAT .ara ta" e+ecto cont +&%ca"&ac&,n() o e" oc$3ento not&+&cac&,n e" re-$er& en e" -$e %e "e co3$n&ca a" &n+ractor -$e a o e" oc$3ento en e" -$e %e &nc$rr&o en &n+racc&,n(4) %e0=n e" ca%o a &nc$rr&o en &n+racc& 22 Art5c$"o 166 No e&!&r oc$"tar o e%tr$&r %e""o% carte"e% o "etrero% No a."&ca!"e ;89

N$3era" 18 o+&c&a"e% %ea"e% < e3% 3e&o% $t&"&ao% o < e3% 3e&o% $t&"&ao% o &%tr&!$&o% .or "a SUNAT &%tr&!$&o% .or "a A3&n&%trac&,n Tr&!$tar&a? (@) ()

3e&o% $t&"&ao% o &%tr&!$&o% .or "a SUNAT < e&!&r"o%?

24 Art5c$"o 166 No .er3&t&r o no +ac&"&tar a "a A3&n&%trac&,n Tr&!$tar&a Per3&t&eno o +ac&"&tano a "a A3&n&%trac&,n Tr&!$tar&a e" $%o Noa."&ca!"e ;89 N$3era" 11 e" $%o e e-$&.o tFcn&co e rec$.erac&,n >&%$a" e e e-$&.o tFcn&co e rec$.erac&,n >&%$a" e 3&cro+or3a% <

3&cro+or3a% < e e-$&.a3&ento e co3.$tac&,n o e e e-$&.a3&ento e co3.$tac&,n o e otro% 3e&o% e otro% 3e&o% e a"3acena3&ento e &n+or3ac&,n a"3acena3&ento e &n+or3ac&,n .ara "a rea"&ac&,n e

.ara "a rea"&ac&,n e tarea% e a$&tor5a tr&!$tar&a tarea% e a$&tor&a tr&!$tar&a? c$ano %e a""aren !ajo +&%ca"&ac&,n o >er&+&cac&,n?(@)

2@ Art5c$"o 166 No e+ect$ar "a% retenc&one% o .erce.c&one% Dec"arano e" tr&!$to no reten&o o .erc&!&o 789 89 ;89 N$3era" 14 e%ta!"ec&a% .or Le< %a">o -$e e" a0ente e < cance"ar "a e$a tr&!$tar&a -$e 0ener, e"

retenc&,n o .erce.c&,n $!&era c$3."&o con tr&!$to no reten&o o .erc&!&o o "a Re%o"$c&,n e+ect$ar e" .a0o e" tr&!$to -$e e!&, retener e Deter3&nac&,n e %er e" ca%o? o .erc&!&r entro e "o% ."ao%

2; Art5c$"o 166 No .ro.orc&onar o co3$n&car a "a A3&n&%trac&,n Pro.orc&onano o co3$n&cano a "a A3&n&%trac&,n Noa."&ca!"e ;89 N$3era" 1; Tr&!$tar&a en "a% con&c&one% -$e F%ta e%ta!"eca "a% Tr&!$tar&a en "a% con&c&one% e%ta!"ec&a% .or F%ta

&n+or3ac&one% re"at&>a% a eco% 0eneraore% e "a &n+or3ac&,n re"at&>a a eco% 0eneraore% e o!"&0ac&one% tr&!$tar&a% -$e ten0a en conoc&3&ento en o!"&0ac&one% tr&!$tar&a% -$e ten0a en conoc&3&ento

e" ejerc&c&o e "a +$nc&,n notar&a" o .=!"&ca?(18) en e" ejerc&c&o e "a +$nc&,nnotar&a" o .=!"&ca?

2 Art5c$"o 166 No e&!&r o no .re%entar e" E%t$&o TFcn&co E&!&eno o .re%entano e" E%t$&o TFcn&co Noa."&ca!"e ;89 N$3era" 2; -$e re%.a"e e" c"c$"o e -$e re%.a"e e" c"c$"o e .rec&o%

.rec&o% e tran%+erenc&a con+or3e a Le<? e tran%+erenc&a con+or3a a Le<?

26 Art5c$"o 166 No entre0ar "o% cert&+&cao% o Con%tanc&a% Entre0ano "o% Cert&+&cao% o Con%tanc&a% No %e a."&ca e" Cr&ter&o e Gra$a"&a e Pa0o ;89 N$3era" 2 e retenc&,n o .erce.c&,n e tr&!$to% a%5 e retenc&,n o .erce.c&,n e tr&!$to% a%5 1889

co3o e" cert&+&cao e renta% < retenc&one% co3o e" cert&+&cao e renta% < retenc&one% %e0=n corre%.ona e ac$ero a "o &%.$e%to %e0=n corre%.ona co3$n&cno"o a "a

en "a% nor3a% %o!re "a 3ater&a?(@) A3&n&%trac&,n Tr&!$tar&a aj$ntano co.&a e" car0o e entre0a e "o% oc$3ento%?

27 Art5c$"o 166 No e&!&r o no .re%entar "a oc$3entac&,n E&!&eno o .re%entano "a oc$3entac&,n Noa."&ca!"e ;89 N$3era" 26 e &n+or3ac&,n a -$e ace re+erenc&a "a .r&3era e In+or3ac&,n a -$e ace re+erenc&a "a 1era?

.arte e" %e0$no .rra+o e" &nc&%o 0) e" .arte e" 2o .rar+o e" &nc&%o 0) art5c$"o 42A e" Teto Hn&co Orenao e "a e" art5c$"o 42A e" TUO e "a

S&n Pa0o(2) _{Con Pa0o}(2) _{S&n Pa0o}(2)  E&!&eno "o% %e""o% carte"e% o "etrero% o+&c&a"e% %ea"e%

(6)

Le< e" I3.$e%to a "a Renta -$e entre Le< e" I3.$e%to a "a Renta? otro% re%.a"e e" c"c$"o e .rec&o% e

tran%+erenc&a con+or3e a Le<?

(1) E%te cr&ter&o e% e+&n&o en e" n$3era" 14?6? e" Art5c$"o 14? (2) E%te cr&ter&o e% e+&n&o en e" n$3era" 14?;? e" Art5c$"o 14?

(4) E" Art5c$"o 18 e" C,&0o Tr&!$tar&o %ea"a -$e "a% not&+&cac&one% %$rt&rn e+ecto% e%e e" 5a !&" %&0$&ente a" e %$ rece.c&,n entre0a o e.,%&to %e0=n corre%.ona %a">o en e" %$.$e%to %ea"ao en "a nota () e e%te aneo? C$ano "a not&+&cac&,n %e rea"&ce 3e&ante .$!"&cac&,n %e e!er tener en c$enta "o .re>&%to en e" re+er&o art5c$"o?

(@) Tratno%e e "o% %$jeto% e" N$e>o RUS %e a."&car "a %anc&,n e 3$"ta %& F%ta e% .a0aa ante% -$e %$rta e+ecto "a not&+&cac&,n e "a re%o"$c&,n -$e e%ta!"ece e" C&erre %e0=n "o .re>&%to .or "a Nota (4) e "a Ta!"a III? S& e" .a0o %e e+ect=a con .o%ter&or&a a "a o.ort$n&a otor0aa .ara e+ect$ar "a %$!%anac&,n &n$c&a < ante% e "a re+er&a not&+&cac&,n %e e!er .a0ar e" 3onto .re>&%to en "a Ta!"a III? De %$rt&r e+ecto "a not&+&cac&,n e "a re%o"$c&,n -$e e%ta!"ece e" C&erre %e a."&c ar .or o% (2) 5a% %& e" &n+ractor rea"&, "a %$!%anac&,n >o"$ntar&a o &n$c&a o .or c&nco (;) 5a% en ca%o no a<a %$!%anao "a &n+racc&,n? En ca% o %e a."&-$e "a #$"ta -$e %$%t&t$<e a" C&err e F%ta %e 0ra$ar en e" Aneo ' %a">o c$ano e%tF >&nc$"aa a "a ca$%a" e .Fr&a .re>&%ta en e" n$3era" 1@?1? e" Art5c$"o 1@?

(;) Se0=n "a Nota () e "a% Ta!"a% I < II < "a Nota (18) e "a Ta!"a III "a %anc&,n e% a."&ca!"e .or caa 3-$&na re0&%traora?

() E" Art5c$"o 18 e" C,&0o Tr&!$tar&o %ea"a "a o.ort$n&a en -$e %$rten e+ecto "a% not&+&cac&one%? En e" ="t&3o .rra+o e &co art5c$"o %e &n&ca "o %&0$&ente Por ece.c&,n "a not&+&cac&,n %$rt&r e+ecto% a" 3o3ento e %$ rece.c&,n c$ano %e not&+&-$en re%o"$c&one% -$e orenan tra!ar 3e&a% ca$te"are% re-$er&3&ento% e e&!&c&,n e "&!ro% re0&%tro% < oc$3entac&,n %$%tentator&a e o.erac&one% e a-$&%&c&,n < >enta% -$e %e e!an ""e>ar con+or3e a "a% &%.o%&c&one% .ert&nente% < en "o% e3% ca%o% -$e %e rea"&cen en +or3a &n3e&ata e ac$ero a "o e%ta!"ec&o en e%te C,&0o?J

(6) Se0=n e" Art5c$"o 28 e" Decreto Le0&%"at&>o N 46 < nor3a% 3o&+&cator&a% "o% %$jeto% e" N$e>o RUS no %e enc$entran o!"&0ao% a ""e>ar "&!ro% < re0&%tro% conta!"e% .or "o -$e no %e "e% a."&carn "a% nor3a% e 0ra$a"&a re+er&a% a &co% "&!ro% < re0&%tro%?

(7) Se con%&era co3o no .re%entaa "a ec"arac&,n %& %e o3&t&, o %e con%&0n, en +or3a erraa e" n=3ero e RUC o e" .er5oo tr&!$tar&o %e0=n corre%.ona? () No e%t co3.ren&a "a &n+racc&,n con%&%tente en e%tr$&r !&ene% -$e e%tFn re"ac&onao% con "o% eco% %ea"ao%?

(7)

) N INDUCIDA entro e" ."ao otor0ao e "a +eca en -$e %$rta "a -$e %e "e co3$n&ca c$rr&o en &n+racc&,n 89 789 789 89 Con Pa0o(2)

(8)

) N INDUCIDA

e" ."ao otor0ao .or "a SUNAT e %$rta e+ecto "a not&+&cac&,n e"

"&ac&,n en e" -$e %e "e a &nc$rr&o en &n+racc&,n

789 789 789 689 789 789 789 Con Pa0o(2)

(9)

) N INDUCIDA entro e" ."ao otor0ao contao a .art&r e "a +eca ac&,n en "a -$e %e "e &n&ca $rr&o en &n+racc&,n

89

e Gra$a"&a e Pa0o 9 89 89 789 789 Con Pa0o(2)

(10)

) N INDUCIDA entro e" ."ao otor0ao  contao e%e -$e %$rta e" re-$er&3&ento e o en e" -$e %e "e co3$n&ca $rr&o en &n+racc&,n re%.ona 789 789 789 689 89 Con Pa0o(2)

(11)

) N INDUCIDA

entro e" ."ao otor0ao .or ao e%e -$e %$rta e+ecto "a

&ento e +&%ca"&ac&,n "e co3$n&ca a" &n+ractor -$e n %e0=n corre%.ona 789 789 689 789 789 789 789 Con Pa0o(2)

(12)