{"id":3022,"date":"2022-03-07T09:59:22","date_gmt":"2022-03-07T14:59:22","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=3022"},"modified":"2022-03-07T09:59:22","modified_gmt":"2022-03-07T14:59:22","slug":"boletin-de-cambio-normativo-07-03-2021","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/boletin-de-cambio-normativo-07-03-2021\/","title":{"rendered":"Bolet\u00edn de Cambio Normativo 07-03-2021"},"content":{"rendered":"<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<ul class=\"wp-block-list\"><li><strong>Resoluci\u00f3n de Superintendencia N\u00b0 000035-2022\/SUNAT<\/strong> (publicada el 06.03): Se establecen disposiciones sobre Comprobantes de pago para la deducci\u00f3n de gastos a que se refiere el art\u00edculo 4 del Decreto Supremo N\u00b0 432-2020-EF. <strong>(Adjunto).<\/strong><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Se establecen disposiciones sobre Comprobantes de pago para la deducci\u00f3n de gastos a que se refiere el art\u00edculo 4 del Decreto Supremo N\u00b0 432-2020-EF:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. Permiten sustentar el derecho a deducir gasto de las rentas de cuarta y quinta categor\u00edas por los conceptos comprendidos en el art\u00edculo 4 del Decreto Supremo N\u00b0 432-2020-EF:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) El ticket POS y el ticket monedero electr\u00f3nico emitidos por sujetos del Nuevo RUS, la boleta de venta, as\u00ed como las notas vinculadas a estos, emitidos en alguno de los sistemas de emisi\u00f3n electr\u00f3nica conforme a la normativa de la materia, siempre que se identifique al adquirente o usuario con el n\u00famero de su documento nacional de identidad o de RUC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) Las boletas de venta y las notas vinculadas a estas emitidas en formatos impresos y\/o importados por imprenta autorizada cuando no resulte posible emitir documentos electr\u00f3nicos debido a la ocurrencia de los supuestos previstos en los incisos a) y c) del numeral 4.1 del art\u00edculo 4 de la Resoluci\u00f3n de Superintendencia N\u00b0 300-2014\/SUNAT y siempre que se identifique al adquirente o usuario con el n\u00famero de su documento nacional de identidad o de RUC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. Trat\u00e1ndose de personas extranjeras domiciliadas en el pa\u00eds se les debe identificar con su n\u00famero de RUC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. En cuanto a los datos de identificaci\u00f3n del adquirente o usuario que deben consignarse en los comprobantes de pago electr\u00f3nicos a que se refiere la presente resoluci\u00f3n, resulta de aplicaci\u00f3n lo dispuesto en la normativa que regula los sistemas de emisi\u00f3n electr\u00f3nica respecto de los comprobantes de pago electr\u00f3nicos que sustentan la deducci\u00f3n de gastos de las rentas de cuarta y quinta categor\u00edas por concepto de los importes pagados por los servicios mencionados en el inciso d) del art\u00edculo 26-A del Reglamento de la Ley del Impuesto a la Renta.<\/p>","protected":false},"excerpt":{"rendered":"<p>EN MATERIA TRIBUTARIA NORMAS LEGALES: No se han publicado normas legales en materia tributaria. NORMAS EMITIDAS POR LA SUNAT: Resoluci\u00f3n de Superintendencia N\u00b0 000035-2022\/SUNAT (publicada el 06.03): Se establecen disposiciones sobre Comprobantes de pago para la deducci\u00f3n de gastos a que se refiere el art\u00edculo 4 del Decreto Supremo N\u00b0 432-2020-EF. (Adjunto). Se establecen disposiciones [&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":[416,273,279,443,378,192,137],"class_list":["post-3022","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-de-cambio-normativo","tag-416","tag-el-peruano","tag-igv","tag-ir","tag-ruc","tag-sunat","tag-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Bolet\u00edn de Cambio Normativo 07-03-2021 - 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-de-cambio-normativo-07-03-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bolet\u00edn de Cambio Normativo 07-03-2021 - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"EN MATERIA TRIBUTARIA NORMAS LEGALES: No se han publicado normas legales en materia tributaria. NORMAS EMITIDAS POR LA SUNAT: Resoluci\u00f3n de Superintendencia N\u00b0 000035-2022\/SUNAT (publicada el 06.03): Se establecen disposiciones sobre Comprobantes de pago para la deducci\u00f3n de gastos a que se refiere el art\u00edculo 4 del Decreto Supremo N\u00b0 432-2020-EF. (Adjunto). 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