{"id":665,"date":"2020-03-05T15:10:43","date_gmt":"2020-03-05T20:10:43","guid":{"rendered":"http:\/\/cursorcorporativo.com\/?p=665"},"modified":"2020-03-05T15:10:43","modified_gmt":"2020-03-05T20:10:43","slug":"infraccion-por-atraso-de-libros-electronicos","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/infraccion-por-atraso-de-libros-electronicos\/","title":{"rendered":"Infracci\u00f3n por atraso de libros electr\u00f3nicos"},"content":{"rendered":"<p class=\"wp-block-paragraph\">La Intendencia Nacional Jur\u00eddica en el Informe N\u00b0 019-2020-SUNAT\/7T0000 emitido el 14 de febrero de 2020, ha concluido que en el caso de que la Constancia de Recepci\u00f3n del libro y\/o registro electr\u00f3nico se emita fuera de los plazos que establece la SUNAT, el sujeto obligado habr\u00e1 incurrido en la infracci\u00f3n tipificada en el numeral 10 del art\u00edculo 175\u00b0 del C\u00f3digo Tributario, cuya sanci\u00f3n corresponde al 0.6% de los ingresos Netos del ejercicio anterior a la comisi\u00f3n de la infracci\u00f3n. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si\ntienes alguna consulta sobre este tema, en LADERSAM podemos ayudarte, si nos\nescribes al tel\u00e9fono wasap +511 997050525 o al\ncorreo <a href=\"mailto:ladersam@ladersam.com\">ladersam@ladersam.com<\/a> de inmediato nos pondremos en contacto contigo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Visita\n<a href=\"http:\/\/www.ladersam.com\/en\/\">www.ladersam.com<\/a> y conoce m\u00e1s sobre los\nservicios de asesor\u00eda especializada tributaria que ofrece <a href=\"https:\/\/www.ladersam.com\/en\/\">LADERSAM<\/a>.<strong><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>La Intendencia Nacional Jur\u00eddica en el Informe N\u00b0 019-2020-SUNAT\/7T0000 emitido el 14 de febrero de 2020, ha concluido que en el caso de que la Constancia de Recepci\u00f3n del libro y\/o registro electr\u00f3nico se emita fuera de los plazos que establece la SUNAT, el sujeto obligado habr\u00e1 incurrido en la infracci\u00f3n tipificada en el numeral [&hellip;]<\/p>","protected":false},"author":1,"featured_media":666,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[106,105],"tags":[],"class_list":["post-665","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","category-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - 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