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8/17/2019 TRIBUTARIA 2
1/5
ARTICULO 174° CONSTITUYEN INFRACCIONES RELACIONADAS CON LAOBLIGACION DE EMITIR, OTORGAR Y EXIGIR COMPROBANTES DE PAGO Y/UOTROS DOCUMENTOS, O FACILITAR, A TRAVES DE CUALQUIER MEDIO, QUESEÑALE LA SUNAT, LA INFORMACION QUE PERMITA IDENTIFICAR LOSDOCUMENTOS QUE SUSTENTAR EL TRALADO
1. No !"#"$ %/o &o o#o$'($ )o!*$o+( - *('o o -o)!o)o!*!($"o ( #o, -"#"o ( ( '0( - $!""&
CASO PR2CTICO 1
FERROVIARIOS SUR )o& RUC 35416316 & ! - (+$" &o !"#" $)"+o - 8o&o$($"o ( #$(+(9(-o$ :(& P;$< *o$ o=$)$ $>")"o - '(?#$0(.
TRATAMIENTO TRIBUTARIO
S'@& ($#0)o 174 - L( #(+( II, &!$( 1 ( (&)"& )o$$*o&-" ()(o )"$$ #!*o$( )o& & !"!o - 1 -0(.
CASO PR2CTICO 3 E '$ - ( !*$( COMERCIAL SUR S.A & ! - (+$" (-"$" &"*o - )!*#o & & #(+)"!"o & )( &o !"#"$o& &(=()#$( )o$$*o&-" ( ( (-"")"& C #$(#(!"o #$"+#($"o
TRATAMIENTO TRIBUTARIO
S'@& ($#0)o 174 - L( #(+( II, &!$( 1 ( (&)"& )o$$*o&-" ()(o
L( !#( #"#% ( )"$$ ((-o H - ( UIT.
H - 5JK S/. 1J7 JH- 1J7K S/. 1776K
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TIM S/. 34
To#( ( *('($ S/. 331
3. E!"#"$ %/ o#o$'($ -o)!o &o $@&& o $""#o % )($()#$0#")(*($( $ )o&"-$(-o )o!o )o!*$o+( - *('o o )o!o -o)!o
)o!*!($"o ( #o, -"#"o ( ( '0( - $!""&
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E #-"o 9$0-")o ABOGADOS S.A !"#" & ! - (+$" &( F()#$(, & ()( o!"#"$o& &o!+$ - ( !*$( C $ #$(#(!"o #$"+#($"o
TRATAMIENTO TRIBUTARIO
8/17/2019 TRIBUTARIA 2
2/5
D ()$-o ( &!$( 3 - ($#0)o 174 - C-"'o T$"+#($"o T(+( II ((&)"& $ 3H - ( UIT o )"$$.
3H - 5JK S/. J66
JH- J66K S/. 66JK
M#( ( *('($ S/. JJ
TIM S/. 13
To#( ( *('($ S/. 111
5. E!"#"$ %/ o#o$'($ )o!*$o+( - *('o o -o)!o )o!*!($"o (#o, -"#"o ( ( '0( - $!""&, &o )o$$*o&-(& ( $;'"!& ---o$ #$"+#($"o o ( #"*o - o*$()"& $("")"o - '(?#$0( ( ( !*$(COMERCIAL SUR, *$o &o !"#" $)"+o - 8o&o$($"o - )o$$*o&-" (!. C #$(#(!"o #$"+#($"o
TRATAMIENTO TRIBUTARIO
D ()$-o ( &!$( 5 - ($#0)o 174 - C-"'o T$"+#($"o T(+( II ((&)"& $ 3H - ( UIT o )"$$.
3H - 5JK S/. J66
JH- J66K S/. 66JK
M#( ( *('($ S/. JJ TIM S/. 13
To#( ( *('($ S/. 111
4. T$(&*o$#($ +"& %/ *((9$o "& *o$#($ )o$$*o&-" )o$$*o&-" )o!*$o+( - *('o, '0( - $!""&, !(&"?#o -*((9$o %/ o#$o -o)!o *$>"#o *o$ ( &o$!( *($( #($ #$((-oo &o =()""#($, ( #$(>; - !-"o ((-o *o$ ( SUNAT, ( "&=o$!()"& *$!"#( "-"?)($ ( '0( - $!""& )#$&")(, )o!*$o+( - *('o)#$&")o %/ o#$o -o)!o !"#"-o )#$&")(! #
#$((-o - +"&, -$( -")8o #$((-oCASO PR2CTICO
No #"& (*")()"& *($( )(o - *$o&( &(#$( *$)"+(& $( -C($#( )(#'o$0(.
. T$(&*o$#($ +"& Y/o *((9$o *o$#(&-o -o)!o &o $@&& o$""#o % )($()#$0#")( *($( $ )o&"-$(-o )o!o )o!*$o+( - *('o%/o '0( - $!""&, !(&"?#o - *((9$o %/ o#$o -o)!o )($
8/17/2019 TRIBUTARIA 2
3/5
- >("-< o #$(&*o$#($ +"& 8(+";&-o !"#"-o -o)!o &o$@&& $""#o % )($()#$0#")( *($( $ )o&"-$(-o )o!o )o!*$o+(- *('o )#$&")o, '0( - $!""& )#$&")( %/ o#$o -o)!o!"#"-o )#$&")(! )($("-"#o *o$ ( &o$!( *($( #($ ( $!""& $!"#"$+"& "& 8(+$ !"#"-o )o!*$o+( - *('o )#$&")o, ( '0( -$!""& )#$&")( %/ o#$o -o)!o !"#"-o )#$&")(! *$>"#o *o$( &o$!( *($( #($ ( $!""&, )(&-o #$((-o o $("
8/17/2019 TRIBUTARIA 2
4/5
CASO PR2CTICO
No #"& (*")()"& *($( )(o - *$o&( &(#$( *$)"+(& $( -)($#( )(#'o$0(.
1. R!"#"$ +"& )o!o )o!*$o+( - *('o, '0( - $!""& o#$o-o)!o )o!*!($"o &o )o$$*o&-(& ( $;'"!& - --o$#$"+#($"o o ( #"*o - o*$()"& $("""+, '@& o #(+)"-o & ( &o$!( #$"+#($"(.
CASO PR2CTICO
8/17/2019 TRIBUTARIA 2
5/5
No #"& (*")()"& *($( *$o&( &(#$( *$)"+(& $( - )($#()(#'o$0(.
1. No #($ ( *o"& - +"&, !-"( o )o!*$o+( - *('o o#$o -o)!o *$>"#o *$>"#o *o$ ( &o$!( o+$ ( !(#$"(, *$!"#(& #($ )o#o o '(#o, ()$-"#& (-"")"&.
CASO PR2CTICO
No #"& (*")()"& *($( *$o&( *$)"+(& $( - )($#( )(#'o$0(.
1. S#($ ( *o"& - +"& )o!o -o)!o &o $@&& o$""#o % )($()#$0#")( *($( $ )o&"-$(-o )o!*$o+( - *('o '@&( &o$!( o+$ ( !(#$"( %/ o#$o -o)!o )($("-