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.

On 18 December I attended even event organized by the Chamber of Commerce of Reus, about the opportunities offered by investing in Brazil today.

morning was a monograph on this country, as large as all Europe, with the participation of the sr. Carlos Alfonso Iglesias Puente, Consul of Brazil in Barcelona, \u200b\u200bMs.. Nuria Pont de la Chamber Trade in Brazil and two representatives from each local businesses and Pintaluba Reus-Borges, "already established and operating in this country for several years. They all told us their experience and optimistic vision for the coming years.

certainly Brazil is a country that currently has all the best options for rapid development on the rise, with excellent prospects, because it is one of only 6 countries in the world that meet these three characteristics: More than 5 million km2. A population of over 100 million people. And a GDP of over 700,000 million dollars.

especially in my case I attended motivated because for over a year I'm studying and working the serious option of offering investments in property developments in Brazil, taking advantage of running an infrastructure there, with the knowledge of the country, its people and customs. It reaffirmed all the positive aspects that I had raised, and the issues to be considered for a successful completion of the operations and I am going to relate.

to invest in Brazil have to be conscious that:
- You have to move and be in Brazil. Or have someone you trust to do it for you.
- are laborious and time consuming procedures with management. We must entrust it to the appropriate people.
- Must be done correctly the capital inflow in the country to recover and after declaring profits.
- have to work with builders known in the area, to gain the trust of the Brazilian target audience will buy your home.
- The World Cup of 2014 and 2016 Olympic games are a good promotion for the country, but by no means the main reason for investing.

are many investment opportunities in Brazil: in infrastructure (roads, railways, ports ...) in wind, refined oil, etc ... but the real estate sector, which is what concerns us is major, because there is strong demand housing by the growing middle class in Brazil. Important to note the reduction of poverty in the country in 15 years has decreased by 50%. Northeast also is an extraordinary revival of demand for second holiday homes.

I calculated expected minimal profits up 30% and since the standard of living is 1 / 3 of the European not require exorbitant amounts to invest. Obviously the benefit is proportional to the capital.

If you want more information on the Brazilian economy today, I can send a good PowerPoint presentation in Castilian, made by the government Brazilian. Just ask it by e-mail.


.

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Course: "Theory of the peasantry in contemporary societies"

University Extension conducted in accordance with the Landless Movement (MST) of Brazil the course "Theory of the peasantry in contemporary societies." This is part of building networks of cooperation, training and research to be developed jointly.

José Luis Protti King integral technical Campon , participated in the first module took place from 16 to 20 November in the department of Cerro Largo at the Experimental Station of Agronomy Bernardo Rosengurtt.

This course aims to lay the groundwork for greater levels of formalization between University Extension and the MST. In this sense aims to: create opportunities for training and reflection on the subject peasantry, the integral formation of social organizations and universities in the region around the topic with the aim of contributing to the joint work between social organizations and universities, and Finally strengthen links and networks of exchange between regional organizations and institutions involved. Methodologically

established during a combination of devices that are linked each other, as
· Colloquium exhibition about the specific contents of the course by leading consultants and academics of international character.
· Workshops for reflection and reading in groups of 8-10 students each.
· Plenary summary of the discussions.
· Paper on audiovisual or other triggers linked to the themes of the course. Mystique
· Spaces • Activities
cultural.

The organization of the course was conducted by an Educational Policy Committee (CPP) comprising: Horacio Martins, Adalberto Martins, Janaina Stronzake, Echeverriborda Gimenez, Gabriel Peak. Advisers

guests:
· Prof. Canrobert Costa Neto - Universidade Federal do Rio de Janeiro, Brazil.
· Prof. Francisco de Assis Costa - Federal University of Pará, Brazil.
· Prof. Roberto Espinosa - Consultant on Andean and Amazonian Indigenous Peoples, Peru.

Campon To formational are essential to bring in strengthening partnership working groups in rural areas. So he welcomed the opportunity to participate in these activities and congratulated the organizers of the workshop, in addition to reaffirming the commitment to participation for all subsequent modules expected this year.

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BORN OF BOOKS AND RECORDS OF ACCOUNTING

Implementation taken of certain books and records related to tax electronic / Postponement of formats and information using the Books and Records

Standard: Superintendency Resolution Publication No. 286-2009/SUNAT
: 31.12.2009
force: 01.07.2010

I CARRIED ON THE BOOKS SYSTEM AND / OR ELECTRONIC RECORDS
Approval System 1.1 Books and Records Born
The rule is referred to System approval carried Electronic Books and Records, with which the taxpayer is in the General Conditions or Special Conditions of Income Tax [1] , which is a member, you must generate and Books or Electronic Records and record them the activities and operations.
Initially, it has provided the mail carried the following books and records:
- Cashbook and Bank
- Book of Inventories and Balances
- Book Retention Clauses e) and f) of article 34 of the Law on Income Tax
- Ledger
- General Journal Format Simplified
- Ledger
- Fixed Asset Register
- Appropriations Record
- Cost
- Register Inventory Physical Drives
Permanent - Permanent Record Inventory Valued
- Record Sales and Income


System 1.2 Membership Membership is the Shipping for the first time any Snapshot Books and / or records, to have effect SUNAT issued by the respective Certificate of Receipt, this affiliation is final, leaving indicated that the resignation is not necessary;

1.3 Adoption of E-Book Program PLE
validation, abstracts and obtaining Receiving record SUNAT books and electronic records will be made through E-Book Program-PLE-version 1.0, which will be made available from July 1, 2010 via Virtual SUNAT and in the same units SUNAT. 1.4 Initiating

use
PLE has been set for August 01 2010.

1.5 Generación, envío y Plazos
La generación y el envío es vía el PLE, teniendo en cuenta para el presente caso los plazos máximos de atraso con el que se pueden llevar los libros y registros los cuales fueron establecido en el Anexo Nº 2 de la Resolución de Superintendencia Nº 234-2006/SUNAT; así por ejemplo, se tiene que el Registro de Ventas se permite un atraso máximo de 10 días hábiles, siendo este mismo lapso de tiempo máximo para el cumplimiento del envío del mencionado Registro de Ventas llevado electrónicamente.

1.6 Efectos de la afiliación
La afiliación al Sistema determinará:
La obligación de the books and records electronically, including in it the corresponding record in the month prior to that membership or affiliation period in which this took place as appropriate.
SUNAT The authorization by PLE to generate the summary.
The obligation to close the books and / or records kept by hand or in continuous sheets or upon registration of the corresponding note in the preceding month before their membership of the system or, in the year preceding this, as appropriate. Had
made the change in the rate or percentage of payments of income tax, the Book of Inventories and Balances carried by hand or in single sheets or continuous registration will be closed after the balance sheet of January 31 or June 30, as appropriate, in which case the balance will not have to be recorded in the Book and / or the respective electronic register. 1.7 Standards

been referred to the books and / or electronic records
are:
Transactions must be entered in chronological or sequential, unless special provision.
should be used the General Accounting Plan in force in the country, using ledger accounts disaggregated at least at the level of digits set in the plan of accounts except tax regulation requiring unbundling higher. Not applicable for those who are entitled to keep a chart of accounts, accounting manual or similar, must be they who must use. If there
activities or transactions in a given month or year, you must select the option for this case is expected in the PLE.
The led should be in local currency and in Castilian, with exceptions provided for in the tax code.
or records should include adjusting entries, reclassification or amendment as appropriate.
In the case of Inventory and Balances Book should be signed by the tax debtor or his legal representative and by the Certified Public Accountant or Accountant Responsible Companies their development. To do this, each used their own Username and Calve SOL.

1.8 Conservation of Books and / or Electronic Records
Among others, it was established that these should be preserved as a tribute not prescribed, corresponding conservation in magnetic storage media, optical or similar.
Also, arrangements have been major contributors, in addition to observing the above, keep a copy of Books and Electronic Records in an establishment other than the domicile, corresponding to the address of this place is communicated to the SUNAT.

1.9 Closure of Books and / or electronic record
The closure should be performed when in one of the situations that lead to requests for the Low Enrollment in the RUC, that we can revise Article 7 of the Resolution Superintendencia N º 210-2004/SUNAT [2] .
the close in question, you must select the respective option included in the PLE.

2. POSTPONEMENT OF THE VALIDITY OF THE INFORMATION AND NEW FORMS OF BOOKS AND RECORDS
this standard also has been extended until June 30, 2010 the validity of article 13 of the Superintendency Resolution No. 234-2006/SUNAT [3 ] , referring to the minimum information to be contained in the books and records, and also the use of formats, the same was planned for this January 1, 2010.

3. AMENDMENT OF RESOLUTIONS
SUPERINTENDENCIAS is underway to replace the text contained in paragraph 5-A of article 13 of the RS No. 234-2006/SUNAT, based on the minimum information to be included in the Simplified Format Ledger.
So too, is being incorporated situations for which a tax debtor may be a SUNAT User Online Operations, which comes to the processes set out in paragraphs 1.2 and 1.3 of this writing, the rule which is being incorporated paragraphs of Article 2 of the Superintendency Resolution No. 109-2000/SUNAT [4] . CPCC


Joseph L. Q. Garcia

[1] are conditions for membership being in the RER and / or General Conditions also must have tax residence status there and not in a state of temporary suspension of activities or withdraw from registration with the RUC.
[2] Standard published the 09/18/2004 which was approved by the regulatory provisions of Legislative drecreto No. 943 that passed the Single Registry of Taxpayers.
[3] Noma published on 30.12.2006 by which dictates the rules relating to books and records related to tax matters
[4] Standard published the 03.11.2000 and regulates the forms and conditions under which tax debtors can perform various operations over the Internet through the Online System Operations SUNAT.

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electronic Posting

The question is what will be the treatment of Christmas baskets delivered to workers.

RESPONSE Before moving to present the proposed accounting is to indicate that the amount or value of those baskets Christmas represented in bonuses given to the worker (see Article 34 of Law delimpuesto Income), so that amount should be considered as part of personnel costs and entering the calculation of the retention of IR from rents 5th category ( applicable).

For accounting purposes, is to tell that in the case of the delivery of Christmas baskets to the workers, have to submit several operations which happened to catch the following accounting treatment:

1 . Acquisition of assets that will make Christmas baskets (Bill recorded in the Register of Purchases):

--------------- x ---------------

SHOPPING ........... 60 XXX .......... 40 TRIBxPAG

(IGV )................ XXX

CTASxCOB.COMERC ... A. .. 42

............ XXX --------------- x ---------------

2. Income from property acquired the stock of the company:

--------------- x ---------------

26 S SUPPLY ...... XXX DIVERS

VARIAC.EXISTENCIAS

A. .. 61 ............ XXX ---------------

x ---------------

3. For the output (stock) of goods (baskets of items):

--------------- x ---------------

69 ........ XXX COST OF SALES

SUPPLIES A. .. 26. DIVERS

............... XXX --------------- x ----

-----------

4. For the booking of tickets sales (log sales) issued in the delivery of the baskets:

--------------- x ---------- -----

12 ....... XXX

CTASxCOB.COMERC

A. .. 40 TRIBxPAG (GST )......... XXX

A. .. 70 SALES ................................... XXX ----------

----- x ---------------

5. According as provided in Article 34 of Law of the IR, are rents 5th among other concepts such as Aguinaldos (for the Christmas baskets), and should be considered co part of the income (in kind) of the employee:

--------------- x ---------------

PERSON COSTS .......... 62 XXX

A. .. 41 .................. XXX

REMUNERAC XPages

--------------- x - -------------

The value of the baskets should be considered together with other income received by the employee in the exercise, in order to establish whether or not to retention of quinta.6.

The amount of the count 12 will pay the amount of the account 41, wherein the accounting entry is:

--------------- x -------- -------

XXX ............ 41 REMUNERAC XPages

CTASxCOB.COMERC

A. .. 12 ..............

XXX --------------- x ---------------

Sincerely

JOSE CPCC L. Q. GARCIA

Accounting Advisory - Tax

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OF CHRISTMAS AGUINALDO TUUA - Toll

In this case, I asked my assessment as to which expenditure account new accounting PCGE ara use account for payment of tolls and flat rate for Airport Use. ANSWER


an initial appearance in any posting is to be clear about the operation in question, so you have to in this case, you should consider the toll is a fee paid by users of road infrastructure public use or enjoyment of the road, just as the TUUA is a fee for use of airports in both cases, we are against the payment of tribute, so depending on the nature of these, which is to a tribute, it is only right that their accounting par account is used TAXES EXPENSES 64. CPCC

JOSE LUIS GARCIA QUISPE
Advisory Accountant - Tax

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day technical training in the use Native Country of

The November 16, 2009 Technical Campon participated in day of death and technical training consultants farm projects on the use of the tool EIAR (Environmental Impact Assessment Rural) . This activity was carried out under an agreement signed between CNFR and PPR, which aims at implementing EIAR run farms where proposals for integrated management of natural resources and biodiversity, with joint support CNFR Interdisciplinary Team, the Monitoring Unit and Evaluation of Regional Technical Project.

For more information see: Article on EIAR

: "A tool for environmental impact assessment of rural activities." Eng. Marcello Rachetti (CNFR) Agr. Aelita Moreira (PPR). Available at:

http://www.cnfr.org.uy/uploads/files/Noticiero_12___Abril_2008.pdf

EIAR Manual, available at:
http://www.cebra.com.uy/presponsable/adjuntos / 2007/11/manual_ppr_manual-eiar-ppr.pdf

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YEAR OF SNOW EMERGING ...

popular culture says: "Year of snow, the year of property"

the moment today and has unusual Snow arrived to our population, Mont-Roig del Camp , where, being only about 80 meters above sea level, is difficult to find the images that accompany this post today.

Within 12 miles of beaches available this county, between Cambrils and L'Hospitalet de l'Infant / power plant, there are several developments and campsites in the sea, but certainly the main one is Miami Platja, with only 55 years, has consolidated its population, coming to outnumber the people of Mont-Roig del Camp. One of the icons of urbanization is the Miami Platja Cristal beach awards and prizes, which today has landed the white blanket that you see in the picture 2.

The previous snowfall here was in 2001 and fulfilled prophecy prosperity for our real estate, it lasted until 2006-07. The euphoria was installed between developers and builders who found an inexhaustible mine for their business. Always on the willingness of financial institutions to those buyers for mortgages came in torrents. Many other characters danced for joy around this financial orgy giving good dividends for All: councils, estate agents of all types and condition, notaries, registrars, appraisers, agencies, financial ... plus all the companies in the sector of construction: masonry, carpentry, electrical, plumbing, air conditioning and heating, construction materials, machinery for the sector, cement, aggregates and concrete, and many incalculable number of people who saw their living standards improve with this wheel of fortune based on the real estate sector. Then came what we all knew was coming, but did not want or name ...

I have confidence that new times are coming to our industry, but I also know that will not be the same as the past, nor how to act may be the same. I firmly believe that the future lies in the renewal of methods, strategies and techniques for gathering and selling, adapting to modern times and the demands of our target audience.

.

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New IR rules 2010

KNOW THE APPLICATION OF TAX ON CAPITAL GAINS the rules of the IR 2010 BVLNuevas

Individuals who sell securities to pay tribute
Sunat Highlighted period granted to the AFP to conform to these provisions
All natural persons that they would then sell securities to the Sunat payment of Income Tax (IR) capital gains directly, not being the purchaser, in any case, the precise agent retención.Así Law No. 29492, which establishes the application of IR to capital gains on the Lima Stock Exchange (BVL). Thus, from this year, will pay rents of second category equity securities representing capital, investment shares, certificates, bonds, except those issued by the State, and commercial paper, etc..
The rule in this way, precise aspects of the regularity in the disposition of property and securities, derivatives, non-profit voluntary pension contributions, subject identity, unlike permanent exchange and investment, retention and compensation, and the attribution of income mutual funds and trusts, among others. According to a report
Tax & Legal Consultant Deloitte Peru, an important aspect of the rule is to have established that people will selling their natural values \u200b\u200bwhich must pay the Sunat IR. "With this, the law shifts the determination of taxable income to each individual, so that the income will decrease the cost computable" precisa.Sin however, clarifies that the only case in which a withholding agent acts by disposals will be listed when income is given by a mutual fund, an investment fund, AFP or a trust estate, as are the instruments of fiscal transparency.
For individuals not domiciled, will be the same taxpayer who must pay to Sunat, while the transaction is effected by a centralized negotiation, a situation different from what happens with companies in which the payer of income must withhold the tax. In the latter case, with the rate of 5% if the transaction is performed in centralized trading mechanisms.
is also envisaged the possibility that individuals offset their losses from the sale of shares from the profits generated by the same concept in exercise. Although this loss may be carried over to subsequent years or offset by other categories of income of any kind, referred to the consultant.
Other temasExchange Traded Funds (ETF). These figures are very similar to Mutual Funds characterized in that the performance is a direct stock indicators stock market traded in the shares comprising the background. Law No. 29492 has chosen to provide inafectación on gains arising from the direct or indirect transfer of securities that are part of the fund.
Derivative Financial Instruments (IFD). Until 31/12/2009, the non-domiciled in the country are not taxed on its income generated by the celebration of IFD. Law No. 29492 fixed since 2010, taxed not domiciled in the country, where the underlying is referred to the exchange rate when its effective period is less than that provided in the regulations, which may not exceed 180 days. The retention rate is 6.25% or 30%, depending on whether the recipient of income is natural or legal person, respectively. Reserve
identity. Information on operations by the Peruvian stock market Sunat are entitled to request, and those that generate losses or income may be made through a process control or regularly, in the form, terms and conditions to establish such an institution by a resolution of superintendence. Voluntary contributions
previsionalesLa nonprofit law No. 29432, consistent with the application of IR to capital gains from 2010, provides that the AFP should be covered under the same provisions that apply to mutual funds in securities, given the similar characteristics.
Thus, it is determined, inter alia, that income, profits and capital gains will be allocated to members, and that the AFP will be considered to consider paying rent as Peruvian source, being that the withholding agent on on profits, income and capital gains generated by the voluntary contributions without security purposes, pay to members. "Since the AFP has been managing funds of money from their members in different fields, like mutual funds, consider that the decision to give the tax treatment of the latter is appropriate not only to avoid legal loopholes, but to integrate the tax rules regarding similar operations, "remarks Deloitte Peru.
In this context, the AFP must identify and control the allocation of income to its members, distinguishing those Peruvian source income of those from foreign sources and also those exonerated and inafectas.Para this consultant is also very positive that the obligation make the deductions have been suspended until June 30, 2010, while the AFP suit this new obligation.
enajenaciónRespecto common in the regularity in the disposition property, Law No. 29492 establishes a standard for determining when an individual gains or loses the normal condition. Thus, the provision states that if within two years following the acquisition of regular status is not a sale of property, you lose the normal condition, after these two years. Will only add to the usual condition for two additional years, if in any year there is again the sale of three properties in one year.
"This is of relevance, while the rate for individuals who are normal is 30%, while rate for non-standard, is 6.25% on net income (total amount less the deduction of 20%), which is final, "refers Tax & Legal Deloitte.Sobre the regularity in the sale of securities, the rule is different as the individuals taxed at the rate of 6.25%, regardless of the amount of sales and buyouts that have occurred in the taxable year. The only case in which the sale of securities to generate business income will be when it is made by a legal person.
To equalize the treatment of investment in the financial system (from this year only the interest on bank deposits made by companies are subject to the IR) and the stock market for investment by an individual, not provided with a minimum of 5 ITU taxable in the year for the profits arising from the sale of securities.

Source: http://www.elperuano.com.pe/

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CARRIED BOOKS AND RECORDS ELECTRONIC FORM

Standard: Superintendency Resolution No. 286-2009/SUNAT
Posted: 31.12.2009
Duration: 01.07. 2010

This standard refers to the implementation of E-Book Program (hereinafter PLE) are aimed at obtaining taxpayer Third Income Category and that have benefited from the tax systems of RER and general scheme.
As we happen to mention the highlights of this new system led to books and / or electronic record, it is worth mentioning that initially this standard expands on the following books and records which describe information to be considered these:
- Cashbook and Bank
- Book of Inventories and Balances
- Book Withholding Clauses e) and f) of Article 34 of the Law of Income Tax
- Ledger
- General Journal Format Simplified
- Ledger
- Fixed Asset Register
- Appropriations Record
- Registration Fees
- Register Inventory Physical Drives
Permanent - Permanent Record Inventory Valued
- Record Sales and Income

Postponement of the validity of article 13 of the RS No. 234-2006/SUNAT
An important aspect is that the publication of this standard is that it is providing for the postponement of the use of formats and the information which must be the books and records from January 1, 2010, as had been established within the RS No. 017 - 2009/SUNAT, the force is moving to the June 30, 2010.
is also underway to replace the text contained in paragraph 5-A article 13 º of the RS No. 234-2006/SUNAT, which is referred to the minimum information to be included in the Simplified Format Ledger.
Regarding Electronic Books and Records, is mentioned the following points:

1. MEMBERSHIP SYSTEM OF ELECTRONIC BOOKS AND RECORDS Membership Qualifications

In principle, it is noteworthy that the membership is optional and can be made by recipients of income subject to third category have Username and Password SOL, where meets the following conditions:
Be on the general scheme of income tax or the Special Scheme for IR-RER-
RUC has in the tax residence status there.
not in a state of temporary suspension of activities or withdraw from registration with the RUC

Affiliation
System Membership is when the taxpayer sends the first electronic document (the "Summary") of some Books and / or records that is generated by the program-PLE-Ebooks, have effect SUNAT issued by the respective Certificate of Reception.
Once enrolled, there is no disenrollment.

2. EFFECTS OF AFFILIATION
The membership system taken from the Electronic Books and Records will determine:
The obligation on the debtor, to bring books and electronic records, including in it the corresponding record in the month prior to that membership or affiliation period in which this took place, as the case .
SUNAT The authorization by PLE to generate the summary.
The tax debtors obligation to close the books and / or records kept by hand or in continuous sheets or upon registration of the corresponding note in the preceding month before their membership of the System or in the exercise Previous to this, as the case.
If he had made the change in the rate or percentage of payments of income tax, the Book of Inventories and Balances carried by hand or in single sheets or continuous registration will be closed after the balance sheet of January 31 or June 30, as appropriate, which case the balance will not have to be recorded in the Book and / or the respective electronic register.

3. OF ELECTRONIC BOOKS AND RECORDS
For the generation of books and / or Electronic Records for the recording of activities or operations for months or years after their generation, must be used PLE for it must be noted that the generation should made up within the time limits with which to carry books and / or records detailed in Exhibit No. 2 of Resolution No. 234-2006/SUNAT Superintendency.
generated means each book or electronic record, with the issuance of the first record of the receipt.
The above Certificate of Receipt, issued within the period mentioned above, means that the generation and registration has been made in the month or year they carried out corresponded.

4. THE BORN, CONSERVATION AND CLOSING OF THE BOOKS AND / OR ELECTRONIC RECORDS
been referred to the Rules are:
Transactions must be entered in chronological or sequential, unless special provision.
should be used the General Accounting Plan in force in the country, using disaggregated financial accounts at least digit level established in the plan of accounts, unless another tax law requires that there should be a greater disaggregation. This does not apply to those taxpayers who are entitled to keep a chart of accounts, accounting manual or similar, must be they who must use. If there
activities or transactions in a given month or year, you must select the option for this case is expected in the PLE.
The led should be in local currency and in Castilian, with exceptions provided for in the tax code.
records should be included or adjusting entries, reclassification or amendment as appropriate.
In the case of Inventory and Balances Book, it must be signed by the tax debtor or his legal representative and by the Certified Public Accountant Commercial Accountant or responsible for its production. To do this, each used their own Username and Calve SOL.

Conservation of Books and / or Electronic Records
among others, has established that these are preserved in both the charge is not prescribed, corresponding conservation in magnetic storage media, optical or similar.
Also, arrangements have been major contributors, Besides observing the above, should keep a copy of Books and Electronic Records in an establishment other than the domicile, corresponding to the direction of this place is communicated to the SUNAT.
Closing of the Books and / or Electronic Records
The closure is to be produced when in any of the situations that lead to the fall must apply for registration with the RUC, so when there is no obligation to take any Books and / or electronic record, in all cases, the option should be used for this case has been implemented in the PLE.

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ITU 2010 in S /. 3.600

With the publication of Supreme Decree No. 311-2009-EF has established the Tax Unit for 2010 in S /. 3,600 (Three Dollars 1600).

ITU variation also means that we must now proceed to the various amounts that you have been using in our daily AHAC and the vast majority of these are by legal requirements, such as caps or reference amounts for purposes of applying the GST and the Law of Income Tax, so too has referred to the determination of the penalties provided in the Tax Code as well as references for employment purposes, among others. JOSE L.

CPCC Q. GARCIA
Advisory Accountant - Tax

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DEFERRED USE OF BOOKS AND RECORDS

Under the First Supplementary Provision of Superintendence Resolution N º 286-2009/SUNAT (from December 31, 2009), is being delayed until 30 JUNE 2010, the validity of article 13 234-2006/SUNAT the RS (and amending standard RS No. 017-2009/SUNAT) article that is referred to the use of formats and the minimum information that must contain the books and records with tax implications.

is to remember that the only format effective from 1.1.2009 is referred to the Simplified Format Ledger, others may be read as the latter rule published 31.12.09, has been postponed to 30.06.2010. CPCC


JOSE L. Q. GARCIA
Advisory Accountant - Tax