{"id":10142,"date":"2023-02-03T18:13:11","date_gmt":"2023-02-03T23:13:11","guid":{"rendered":"https:\/\/www.ladersam.com\/?p=10142"},"modified":"2023-02-03T18:14:05","modified_gmt":"2023-02-03T23:14:05","slug":"impuesto-a-la-renta-y-multas","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/impuesto-a-la-renta-y-multas\/","title":{"rendered":"IMPUESTO A LA RENTA Y MULTAS"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>RTF No. 00358-1-2023: Impuesto a la Renta y Multas.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se establece el siguiente criterio:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cLa presentaci\u00f3n de una declaraci\u00f3n jurada rectificatoria del Impuesto a la Renta mediante la que se reconocen las observaciones efectuadas por la Administraci\u00f3n en el marco de una fiscalizaci\u00f3n, no impide la aplicaci\u00f3n de la Tasa Adicional del Impuesto a la Renta, debido a que tal declaraci\u00f3n, por s\u00ed sola, no acredita el destino de los importes observados y, en consecuencia, no desvirt\u00faa que pudieran involucrar una disposici\u00f3n indirecta de renta no susceptible de posterior control tributario.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Fuente: el Peruano<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>RTF No. 00358-1-2023: Impuesto a la Renta y Multas. Se establece el siguiente criterio: \u201cLa presentaci\u00f3n de una declaraci\u00f3n jurada rectificatoria del Impuesto a la Renta mediante la que se reconocen las observaciones efectuadas por la Administraci\u00f3n en el marco de una fiscalizaci\u00f3n, no impide la aplicaci\u00f3n de la Tasa Adicional del Impuesto a la [&hellip;]<\/p>","protected":false},"author":1,"featured_media":9805,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[108],"tags":[],"class_list":["post-10142","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-de-cambio-normativo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IMPUESTO A LA RENTA Y MULTAS - Ladersam Consultores<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ladersam.com\/en\/impuesto-a-la-renta-y-multas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IMPUESTO A LA RENTA Y MULTAS - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"RTF No. 00358-1-2023: Impuesto a la Renta y Multas. 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