{"id":3296,"date":"2022-12-20T13:00:28","date_gmt":"2022-12-20T18:00:28","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=3296"},"modified":"2022-12-20T13:00:28","modified_gmt":"2022-12-20T18:00:28","slug":"informes-de-sunat","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/informes-de-sunat\/","title":{"rendered":"<strong>INFORMES DE SUNAT&nbsp;<\/strong>"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><br>&#8211;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;<strong>Informe No. 0081-2022-SUNAT\/7T0000<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El servicio mayorista de Roaming Internacional brindado por operadores domiciliados en el pa\u00eds a operadores domiciliados en Chile y necesario para que estos \u00faltimos puedan brindar acceso a sus abonados al servicio minorista de Roaming Internacional cuando visiten nuestro pa\u00eds, no califica como una exportaci\u00f3n de servicios para efecto de la Ley del IGV.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;<strong>Informe No. 0092-2022-SUNAT\/7T0000<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En el supuesto de un concesionario que construy\u00f3 y transfiri\u00f3 al Estado (concedente) un activo tangible o f\u00edsico, optando, de acuerdo con el cuarto p\u00e1rrafo del art\u00edculo 22 del TUO de la Ley de Concesiones, por amortizar el derecho de uso considerando la tasa de depreciaci\u00f3n de acuerdo con la vida \u00fatil del activo tangible transferido; y en el que, posteriormente, dicho activo tangible queda fuera de uso durante el plazo de la concesi\u00f3n; no resulta de aplicaci\u00f3n el art\u00edculo 43 de la LIR al valor a\u00fan no amortizado a la fecha del desuso de dicho activo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">fuente: Diario Oficial El Peruano<\/p>","protected":false},"excerpt":{"rendered":"<p>&#8211;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;Informe No. 0081-2022-SUNAT\/7T0000 El servicio mayorista de Roaming Internacional brindado por operadores domiciliados en el pa\u00eds a operadores domiciliados en Chile y necesario para que estos \u00faltimos puedan brindar acceso a sus abonados al servicio minorista de Roaming Internacional cuando visiten nuestro pa\u00eds, no califica como una [&hellip;]<\/p>","protected":false},"author":1,"featured_media":9812,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[108],"tags":[],"class_list":["post-3296","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>INFORMES DE SUNAT&nbsp; - 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\/informes-de-sunat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"INFORMES DE SUNAT&nbsp; - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"&#8211;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;Informe No. 0081-2022-SUNAT\/7T0000 El servicio mayorista de Roaming Internacional brindado por operadores domiciliados en el pa\u00eds a operadores domiciliados en Chile y necesario para que estos \u00faltimos puedan brindar acceso a sus abonados al servicio minorista de Roaming Internacional cuando visiten nuestro pa\u00eds, no califica como una [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ladersam.com\/en\/informes-de-sunat\/\" \/>\n<meta property=\"og:site_name\" content=\"Ladersam Consultores\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/web.facebook.com\/Ladersam\" \/>\n<meta property=\"article:published_time\" content=\"2022-12-20T18:00:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/04\/Comprobantes-de-pago-electronicos-1-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"668\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Admin Ladersam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Admin Ladersam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ladersam.com\/informes-de-sunat\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/informes-de-sunat\/\"},\"author\":{\"name\":\"Admin Ladersam\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f\"},\"headline\":\"INFORMES DE SUNAT&nbsp;\",\"datePublished\":\"2022-12-20T18:00:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/informes-de-sunat\/\"},\"wordCount\":201,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.ladersam.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/informes-de-sunat\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/04\/Comprobantes-de-pago-electronicos-1-1.jpg\",\"articleSection\":[\"Bolet\u00edn de cambio normativo\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.ladersam.com\/informes-de-sunat\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ladersam.com\/informes-de-sunat\/\",\"url\":\"https:\/\/www.ladersam.com\/informes-de-sunat\/\",\"name\":\"INFORMES DE SUNAT&nbsp; - Ladersam Consultores\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/informes-de-sunat\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/informes-de-sunat\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/04\/Comprobantes-de-pago-electronicos-1-1.jpg\",\"datePublished\":\"2022-12-20T18:00:28+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ladersam.com\/informes-de-sunat\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ladersam.com\/informes-de-sunat\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/informes-de-sunat\/#primaryimage\",\"url\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/04\/Comprobantes-de-pago-electronicos-1-1.jpg\",\"contentUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/04\/Comprobantes-de-pago-electronicos-1-1.jpg\",\"width\":1200,\"height\":668,\"caption\":\"Fuente: Asociaci\u00f3n Peruana de Agentes Maritimos.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ladersam.com\/informes-de-sunat\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.ladersam.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"INFORMES DE SUNAT&nbsp;\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ladersam.com\/#website\",\"url\":\"https:\/\/www.ladersam.com\/\",\"name\":\"Ladersam Consultores\",\"description\":\"Firma de consultor\u00eda y auditor\u00eda que deja huella\",\"publisher\":{\"@id\":\"https:\/\/www.ladersam.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ladersam.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ladersam.com\/#organization\",\"name\":\"Ladersam Consultores\",\"url\":\"https:\/\/www.ladersam.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png\",\"contentUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png\",\"width\":790,\"height\":193,\"caption\":\"Ladersam Consultores\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/web.facebook.com\/Ladersam\",\"https:\/\/es.linkedin.com\/company\/ladersamconsultores\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f\",\"name\":\"Admin Ladersam\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/1c68996dc414093f5c2fb8606df56ed454f2441230ea56c41be254dcfb61bf4e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/1c68996dc414093f5c2fb8606df56ed454f2441230ea56c41be254dcfb61bf4e?s=96&d=mm&r=g\",\"caption\":\"Admin Ladersam\"},\"sameAs\":[\"https:\/\/www.ladersam.com\"],\"url\":\"https:\/\/www.ladersam.com\/en\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"INFORMES DE SUNAT&nbsp; - Ladersam Consultores","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ladersam.com\/en\/informes-de-sunat\/","og_locale":"en_US","og_type":"article","og_title":"INFORMES DE SUNAT&nbsp; - Ladersam Consultores","og_description":"&#8211;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;Informe No. 0081-2022-SUNAT\/7T0000 El servicio mayorista de Roaming Internacional brindado por operadores domiciliados en el pa\u00eds a operadores domiciliados en Chile y necesario para que estos \u00faltimos puedan brindar acceso a sus abonados al servicio minorista de Roaming Internacional cuando visiten nuestro pa\u00eds, no califica como una [&hellip;]","og_url":"https:\/\/www.ladersam.com\/en\/informes-de-sunat\/","og_site_name":"Ladersam Consultores","article_publisher":"https:\/\/web.facebook.com\/Ladersam","article_published_time":"2022-12-20T18:00:28+00:00","og_image":[{"width":1200,"height":668,"url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/04\/Comprobantes-de-pago-electronicos-1-1.jpg","type":"image\/jpeg"}],"author":"Admin Ladersam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Admin Ladersam","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ladersam.com\/informes-de-sunat\/#article","isPartOf":{"@id":"https:\/\/www.ladersam.com\/informes-de-sunat\/"},"author":{"name":"Admin Ladersam","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f"},"headline":"INFORMES DE SUNAT&nbsp;","datePublished":"2022-12-20T18:00:28+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ladersam.com\/informes-de-sunat\/"},"wordCount":201,"commentCount":0,"publisher":{"@id":"https:\/\/www.ladersam.com\/#organization"},"image":{"@id":"https:\/\/www.ladersam.com\/informes-de-sunat\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/04\/Comprobantes-de-pago-electronicos-1-1.jpg","articleSection":["Bolet\u00edn de cambio normativo"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.ladersam.com\/informes-de-sunat\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.ladersam.com\/informes-de-sunat\/","url":"https:\/\/www.ladersam.com\/informes-de-sunat\/","name":"INFORMES DE SUNAT&nbsp; - Ladersam Consultores","isPartOf":{"@id":"https:\/\/www.ladersam.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ladersam.com\/informes-de-sunat\/#primaryimage"},"image":{"@id":"https:\/\/www.ladersam.com\/informes-de-sunat\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/04\/Comprobantes-de-pago-electronicos-1-1.jpg","datePublished":"2022-12-20T18:00:28+00:00","breadcrumb":{"@id":"https:\/\/www.ladersam.com\/informes-de-sunat\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ladersam.com\/informes-de-sunat\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/informes-de-sunat\/#primaryimage","url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/04\/Comprobantes-de-pago-electronicos-1-1.jpg","contentUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/04\/Comprobantes-de-pago-electronicos-1-1.jpg","width":1200,"height":668,"caption":"Fuente: Asociaci\u00f3n Peruana de Agentes Maritimos."},{"@type":"BreadcrumbList","@id":"https:\/\/www.ladersam.com\/informes-de-sunat\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.ladersam.com\/"},{"@type":"ListItem","position":2,"name":"INFORMES DE SUNAT&nbsp;"}]},{"@type":"WebSite","@id":"https:\/\/www.ladersam.com\/#website","url":"https:\/\/www.ladersam.com\/","name":"Ladersam Consultores","description":"Firma de consultor\u00eda y auditor\u00eda que deja huella","publisher":{"@id":"https:\/\/www.ladersam.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ladersam.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.ladersam.com\/#organization","name":"Ladersam Consultores","url":"https:\/\/www.ladersam.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png","contentUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png","width":790,"height":193,"caption":"Ladersam Consultores"},"image":{"@id":"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/web.facebook.com\/Ladersam","https:\/\/es.linkedin.com\/company\/ladersamconsultores"]},{"@type":"Person","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f","name":"Admin Ladersam","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/1c68996dc414093f5c2fb8606df56ed454f2441230ea56c41be254dcfb61bf4e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1c68996dc414093f5c2fb8606df56ed454f2441230ea56c41be254dcfb61bf4e?s=96&d=mm&r=g","caption":"Admin Ladersam"},"sameAs":["https:\/\/www.ladersam.com"],"url":"https:\/\/www.ladersam.com\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts\/3296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/comments?post=3296"}],"version-history":[{"count":0,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts\/3296\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/media\/9812"}],"wp:attachment":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/media?parent=3296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/categories?post=3296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/tags?post=3296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}