{"id":1804,"date":"2021-09-28T10:49:18","date_gmt":"2021-09-28T15:49:18","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=1804"},"modified":"2021-09-28T10:49:18","modified_gmt":"2021-09-28T15:49:18","slug":"boletin-normativo-28-09-2021","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/boletin-normativo-28-09-2021\/","title":{"rendered":"Bolet\u00edn Normativo 28-09-2021"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><a>A la fecha, han sido publicados los siguientes dispositivos legales:<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>NORMAS CON RANGO DE LEY:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No se han publicado normas legales en el diario \u201cEl Peruano\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>NORMAS REGLAMENTARIAS:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>RESOLUCI\u00d3N DEL SUPERINTENDENTE NACIONAL DE LOS REGISTROS P\u00daBLICOS N\u00b0 128 -2021-SUNARP\/SN <strong>(ADJUNTO)<\/strong><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Aprueban la creaci\u00f3n del servicio gratuito de consulta de pronunciamientos vinculantes del Tribunal Registral denominado\u00a0\u201cSIP-Sunarp, Sistema Integrado de Precedentes\u201d, que permite acceder, a trav\u00e9s de un buscador alojado en la p\u00e1gina web de la SUNARP y mediante diferentes criterios de consulta, al contenido de los precedentes de observancia obligatoria aprobados por el Tribunal Registral.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PRECEDENTES VINCULANTES:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No se han publicado precedentes vinculantes en el diario \u201cEl Peruano\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>EN MATERIA TRIBUTARIA<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>NORMAS LEGALES:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No se han publicado leyes o reglamentos en materia tributaria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>NORMAS EMITIDAS POR LA SUNAT:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/strong>No se han publicado Resoluciones de Superintendencia de la SUNAT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>RESOLUCIONES DEL TRIBUNAL FISCAL DE OBSERVANCIA OBLIGATORIA:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>No se han publicado precedentes administrativos del Tribunal Fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>INFORMES DE LA SUNAT:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>INFORME N\u00b0 79-2021-SUNAT\/7T0000 (publicado por la tarde del 27\/09\/2021) <strong>(ADJUNTO)<\/strong><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Se le consulta a la Administraci\u00f3n Tributaria si la subcuenta 336 Equipos diversos, registrada en el Plan Contable General Empresarial, que incluye los equipos no utilizados directamente en el proceso productivo adem\u00e1s de aquellos utilizados para el soporte administrativo, se encontrar\u00edan comprendidos en el t\u00e9rmino \u201cmaquinaria y equipo\u201d recogido en el art\u00edculo 5 del Decreto Legislativo N\u00b0 1488, que establece, de manera excepcional y temporal, un r\u00e9gimen especial de depreciaci\u00f3n para los contribuyentes del R\u00e9gimen General del impuesto a la renta en el contexto Covid-19.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Revisa los siguientes informes legales publicado por el diario El Peruano y la SUNAT: <a href=\"https:\/\/n9.cl\/pr823\">https:\/\/n9.cl\/pr823<\/a>, <a href=\"https:\/\/n9.cl\/pr823\">https:\/\/n9.cl\/pr823<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>A la fecha, han sido publicados los siguientes dispositivos legales: NORMAS CON RANGO DE LEY: No se han publicado normas legales en el diario \u201cEl Peruano\u201d. NORMAS REGLAMENTARIAS: RESOLUCI\u00d3N DEL SUPERINTENDENTE NACIONAL DE LOS REGISTROS P\u00daBLICOS N\u00b0 128 -2021-SUNARP\/SN (ADJUNTO) Aprueban la creaci\u00f3n del servicio gratuito de consulta de pronunciamientos vinculantes del Tribunal Registral denominado\u00a0\u201cSIP-Sunarp, [&hellip;]<\/p>","protected":false},"author":4,"featured_media":1808,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[106,105],"tags":[143,192],"class_list":["post-1804","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","category-tributaria","tag-covid-19","tag-sunat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Bolet\u00edn Normativo 28-09-2021 - 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\/boletin-normativo-28-09-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bolet\u00edn Normativo 28-09-2021 - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"A la fecha, han sido publicados los siguientes dispositivos legales: NORMAS CON RANGO DE LEY: No se han publicado normas legales en el diario \u201cEl Peruano\u201d. 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