{"id":9998,"date":"2022-11-22T11:06:07","date_gmt":"2022-11-22T16:06:07","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=3285"},"modified":"2022-11-22T11:06:07","modified_gmt":"2022-11-22T16:06:07","slug":"procedimiento-de-redondeo-en-la-determinacion-de-la-tasa-de-interes-moratorio","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/procedimiento-de-redondeo-en-la-determinacion-de-la-tasa-de-interes-moratorio\/","title":{"rendered":"<strong>PROCEDIMIENTO DE REDONDEO EN LA DETERMINACI\u00d3N DE LA TASA DE INTER\u00c9S MORATORIO<\/strong>"},"content":{"rendered":"<ul class=\"wp-block-list\"><li>RTF No. 08221-9-2022 <a href=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/11\/Precedentes-vinculantes-22.11.2022.pdf\" target=\"_blank\" rel=\"noopener nofollow\">(Adjunto)<\/a>:<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Expediente No.: 9804-2022<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cA efectos de aplicar el procedimiento de redondeo en la determinaci\u00f3n de la TIM (Tasa de Inter\u00e9s Moratorio) diaria, de acuerdo con lo establecido en el inciso d) del art\u00edculo 3 de la Resoluci\u00f3n de Superintendencia N\u00ba 025-2000\/SUNAT, se considerar\u00e1 cinco (5) decimales de la TIM diaria expresada en porcentaje. De la misma manera, a efectos de aplicar el procedimiento de redondeo en la determinaci\u00f3n de la TIM acumulada, conforme con lo previsto en el inciso e) del art\u00edculo 3 de la Resoluci\u00f3n de Superintendencia N\u00ba 025-2000\/SUNAT, se considerar\u00e1 tres (3) decimales de la TIM acumulada expresada en porcentaje\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fuente: Diario El Peruano<\/p>","protected":false},"excerpt":{"rendered":"<p>RTF No. 08221-9-2022 (Adjunto): Expediente No.: 9804-2022 \u201cA efectos de aplicar el procedimiento de redondeo en la determinaci\u00f3n de la TIM (Tasa de Inter\u00e9s Moratorio) diaria, de acuerdo con lo establecido en el inciso d) del art\u00edculo 3 de la Resoluci\u00f3n de Superintendencia N\u00ba 025-2000\/SUNAT, se considerar\u00e1 cinco (5) decimales de la TIM diaria expresada [&hellip;]<\/p>","protected":false},"author":1,"featured_media":2475,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[108],"tags":[],"class_list":["post-9998","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 - 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