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Sunat

Created by

DEIVY De la Cruz M.
DEIVY De la Cruz M.
Peru

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Sunat

by DEIVY De la Cruz M.
1

Determinación de la obligación tributaria . Cuando lo hace la Administración Tributaria : Verifica la realización del hecho ,
Identifica al deudor tributario , Señala la base y La cuantía del tributo
Entre las facultades de la Sunat está el de exigir a los deudores tributarios la exhibición y / o presentación de sus libros , registros y / o documentos que sustenten la y / o que se encuentren relacionados con hechos susceptibles de generar obligaciones tributarias , de documentación relacionada con los mencionados hechos en el supuesto de deudores que no se encuentren obligados a contabilidad , y de documentos y correspondencia comercial relacionada con aquellos hechos , de manera inmediata o , de mediar razones debidamente justificadas , en un plazo no menor de dos ( ) días
hábiles .

Acto Administrativo Tributario : La decisión está dirigida a los o responsables .
Acto de la Administración Tributaria : La decisión está dirigida a los funcionarios o de la propia administración .
Resolución de Determinación : Es la liquidación e de una deuda tributaria , la cual puede ser discutida en cuanto a su existencia . ( art . 76 y 77 del CT ) . No es mandatoria : es .
Orden de Pago : Es el de pago de una deuda existente . No necesita Res . de Determinación previa . Es mandatoria : pago previo para reclamar .
El límite temporal para ejercer la facultad de fiscalización es el plazo previsto en el artículo 43° del Código Tributario .


 
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