DEAR FRIENDS:
CEMPREPRO continuing our mission to upgrade the current provision gives you from 2009 relating to loss or destruction of books and notice of loss or destruction of the books and records associated with matters of taxation. According to the provisions of Resolution No. 239-2008/SUNAT Superintendency.
As stated in the cited standard tax debtors who have suffered the loss or destruction by accident, assault and other, books and records, documents and other background operations or situations which are made capable of generating tax liabilities or in connection with them, for taxes not prescribed, shall communicate such facts to SUNAT within fifteen (15) working days provided in the Tax Code.
ISSUES TO INCLUDE THE NOTICE TO THE SUNAT
Such notice must contain the details of the books, records, documents and other materials mentioned in the previous paragraph and the tax period and / or exercise to which they correspond. Additionally, in the case of books and records related to tax matters, indicate the date they were legalized, the number of legalization, as well as the surnames and names of the notary who made the legalization or the number of court held in the same, if necessary.
In all cases you must attach a certified copy issued by the police authority of the complaint filed by the tax debtor in respect of the occurrence of the events described in this article.
Important:
The loss or destruction applicable to the documents referred to in Regulation Voucher, it will apply the procedure provided in that regulation.
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