{"id":2465,"date":"2021-11-17T11:58:54","date_gmt":"2021-11-17T16:58:54","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=2465"},"modified":"2021-11-17T11:58:54","modified_gmt":"2021-11-17T16:58:54","slug":"boletin-de-cambio-normativo-17-11-2021","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/boletin-de-cambio-normativo-17-11-2021\/","title":{"rendered":"Bolet\u00edn de cambio normativo 17-11-2021"},"content":{"rendered":"<p class=\"wp-block-paragraph\">A la fecha, han sido publicados los siguientes dispositivos legales:<\/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\">&nbsp;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><strong>Decreto Supremo N\u00b0 17-2021-JUS<\/strong>: Publican el Texto \u00danico Ordenado del Reglamento de la Ley N\u00b0 26872-Ley de Conciliaci\u00f3n (Adjunto).<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Publican el Anexo del Decreto Supremo N\u00b0 17-2021-JUS, esto es el \u00edntegro del T.U.O. del Reglamento de la Ley de Conciliaci\u00f3n que consta de ciento setenta y tres (173) art\u00edculos, diecis\u00e9is (16) Disposiciones Complementarias Finales, diecis\u00e9is (16) Disposiciones Complementarias Transitorias, tres (3) Disposiciones Complementarias Derogatorias y un (1) anexo &#8211; Glosario de t\u00e9rminos<\/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\"><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 normas legales 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\">No se han publicado normas reglamentarias en materia tributaria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<strong>RESOLUCIONES DEL TRIBUNAL FISCAL DE OBSERVANCIA OBLIGATORIA:<\/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 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><strong>Informe N\u00b0 093 -2021-SUNAT\/7T0000<\/strong> (publicado el 16\/11): Precisan alcances de la devoluci\u00f3n del IGV en el caso del R\u00e9gimen Especial de Recuperaci\u00f3n Anticipada (RERA) (Adjunto)<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En el marco del R\u00e9gimen Especial de Recuperaci\u00f3n Anticipada (RERA) del Impuesto General a las Ventas (IGV) se le consulta a la Administraci\u00f3n Tributaria si es que procede la devoluci\u00f3n del IGV consignado en comprobantes de pago correspondientes a la adquisici\u00f3n de bienes, servicios y contratos de construcci\u00f3n que son destinados simult\u00e1neamente a diferentes etapas del proyecto en la proporci\u00f3n que corresponde a las que a\u00fan se encuentran en etapa preproductiva, incluso cuando la primera etapa ha iniciado operaciones.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A lo que la Administraci\u00f3n Tributaria responde que, si procede esa devoluci\u00f3n del IGV en dicho contexto del R\u00e9gimen Especial de Recuperaci\u00f3n Anticipada (RERA).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Revisa las Normas Legales de hoy publicadas en el diario El Peruano: <a href=\"https:\/\/n9.cl\/yusmw3\">https:\/\/n9.cl\/yusmw3<\/a>, <a href=\"https:\/\/n9.cl\/9pnwv\">https:\/\/n9.cl\/9pnwv<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>A la fecha, han sido publicados los siguientes dispositivos legales:<\/p>","protected":false},"author":4,"featured_media":2484,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[108],"tags":[273,279,304,192],"class_list":["post-2465","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-de-cambio-normativo","tag-el-peruano","tag-igv","tag-rera","tag-sunat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - 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