DEAR FRIENDS:
CEMPREPRO continuing our mission to upgrade the current provision gives you from 2009 concerning the deadlines for overdue books and records Linked taxation. According to the provisions of Resolution No. 239-2008/SUNAT Superintendent.
1 CASH BOOK Three (3) months From the first working day following the date on which the transactions related to the entrance or exit of cash or cash equivalent.
2 BOOK OF INCOME AND EXPENSES Ten (10) days case of debtors obtain income tax second category: From the first working day following the date on which copper is obtained income or made available to rent.
case of obtaining income tax debtors in the fourth category: From the first working day following the date of issue of the receipt.
3 BOOK INVENTORY AND BALANCES case of tax debtors belonging to the General System of Income Tax:
Three (3) months (*) From the business day following the close of the taxable year.
case of tax debtors belonging to the Special Scheme for Income Tax:
Ten (10) days from the business day following the closure the month or the tax year, according to the Annex in question.
DEDUCTIONS 4 pound SUBSECTIONS E) f) of Article 34 ° THE LAW OF INCOME TAX Ten (10) days From the first working day following the date on which payment is made.
JOURNAL 5 Three (3) months From the first working day following the execution.
5-A JOURNAL OF SIMPLIFIED FORMAT Three (3) months From the first working day following the execution.
6 LEDGER Three (3) months From the first working day following the execution.
7 FIXED ASSET REGISTER Three (3) months From the business day following the close of the taxable year.
8 REGISTRATION buy ten (10) days From the first working day following the date on that reception on the respective voucher.
9 APPROPRIATION RECORD Ten (10) days From the first working day following the date on that reception on the respective voucher.
10 RECORD OF COSTS Three (3) months From the business day following the close of the taxable year.
GUEST REGISTRATION 11 Ten (10) days From the first working day following the date of issue of the respective voucher.
12 PERMANENT RECORD OF STOCK UNITS IN PHYSICAL A (1) month (**) From the first working day following completion of operations related to the entry or exit of goods.
13 PERMANENT RECORD OF VALUING INVENTORY Three (3) months (**) From the first working day following completion of operations related to the entry or exit of goods .
14 RECORD SALES AND EARNINGS Ten (10) days From the first working day following the date of issue of the respective voucher.
15 RECORD SALES AND EARNINGS - ARTICLE 23 RESOLUTION OF SUPERINTENDENT 266-2004/SUNAT No. Ten (10) days From the first working day following that in which the issue concerned proof of payment.
REGISTRATION SCHEME 16 OF PERCEPTIONS Ten (10) days From the first working day following that of issue of the document that supports transactions with customers.
17 RECORD RETENTION SCHEME Ten (10) days From the first working day following that on which are received or issued, as appropriate, the document based transactions with suppliers.
18 records IVAP Ten (10) days From the date of admission or the date of withdrawal of the assets of the mill, as appropriate.
19 RECORD (S) Aux (S) OF ACQUISITIONS - ARTICLE 8 Superintendency Resolution No. 022-98/SUNAT Ten (10) days from the first day business of the month following that in which the reception on the respective voucher.
20 RECORD (S) Aux (S) OF ACQUISITIONS - SUBDIVISION A) FIRST PARAGRAPH ARTICLE 5 SETTLEMENT OF SUPERINTENDENT 021-99/SUNAT No. Ten (10) days From the first working day following the date on that reception on the respective voucher.
21 RECORD (S) Aux (S) OF ACQUISITIONS - SUBDIVISION A) FIRST PARAGRAPH OF ARTICLE 5 SUPERINTENDENT RESOLUTION 142-2001/SUNAT No. Ten (10) days From the first working day following the date on that reception on the respective voucher.
22 RECORD (S) ASSISTANT (S) OF ACQUISITIONS - SUBSECTION C) FIRST PARAGRAPH OF ARTICLE 5 SUPERINTENDENT RESOLUTION 256-2004/SUNAT No. Ten (10) days From the first working day following the date on which proof of payment receptions concerned.
23 RECORD (S) Aux (S) OF ACQUISITIONS - SUBDIVISION A) FIRST PARAGRAPH OF ARTICLE 5 SUPERINTENDENT RESOLUTION 257-2004/SUNAT No. Ten (10) days From the first working day following the date on that reception on the respective voucher.
24 RECORD (S) Aux (S) OF ACQUISITIONS - SUBSECTION C) FIRST PARAGRAPH OF ARTICLE 5 SUPERINTENDENT RESOLUTION 258-2004/SUNAT No. Ten (10) days from the first working day following the date on that reception on the respective voucher.
25 RECORD (S) Aux (S) OF ACQUISITIONS - SUBDIVISION A) FIRST PARAGRAPH OF ARTICLE 5 SUPERINTENDENT RESOLUTION 259-2004/SUNAT No. Ten (10) days From the first working day following the date on that reception on the respective voucher.
(**) If the taxpayer produces a balance to change the ratio or percentage used to calculate payments on account of the general tax regime Income, you must have registered the operations that sustain a delay of no more than sixty (60) calendar days from the first day of the month following January or June, as appropriate.
With Passion that characterizes us.
Management of Capacitación
CEMPREPRO
(511) 7911185 (511) 999432428 (511) 989576531
Cemprepro@gmail.com
Visit us at:
http://cemprepro.blogspot.com/
http://cemprepro.blogdiario.com/
facebook, hi5.com, Twitter
13 YEARS achieve your goals (*) In the case of tax debtors in the prior year gross revenues obtained under to 100 tax units, and have chosen to carry the inventory and balances as established by the Superintendency Resolution No. 071-2004/SUNAT (except as referred to "Appendix 3 - Monthly control account 10 - Cash and Banks "," Annex 5 - Monthly control of own fixed assets "and" Appendix 6-month control of fixed assets of Others ", as appropriate), must register their operations with a delay not exceeding ten (10) working days after the business day following the end of the month or tax year, according to the Annex in question.
0 comments:
Post a Comment