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.
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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