SOURCES FOR DOCUMENTS RECORDS TICKET
• DEFINITION
is a payment voucher is issued in transactions carried out with consumers or end users (taxpayers RUS) but sometimes the tickets are issued to taxpayers of RER or RE, thus allowing part of the cost or expenditure for tax purposes.
• USE
The ticket or tapes issued by cash registers must be used in transactions with final consumers and those performed by the subjects of Simplified Single System.
operations to be performed in a final consumer.
In operations carried out by the subjects of the regime Simplified single. Only
may be issued in local currency.
practice law allows the tax credit, expense or cost support for tax purposes or Credit Deductible
The not exercise the right to tax credit or cost to sustain spending or tax deductible credit effect, unless it meets the requirements of the case. • IMPORTANCE
sustain expenses and / or costs for tax purposes when identifying the buyer by allocating the number of RUC and issued at least one original and one copy to be delivered to the buyer.
can exert the right to tax credit when in addition to the requirements already indicated will discriminate in the amount of taxes levied or operation.
BILL
• DEFINITION
tax document is a purchase and sale business transaction records required and accepted by law. This voucher has to prove the sale of goods or other affections, because it is terminating the operation.
The bill is intended to demonstrate the transfer of goods, delivery or use services when the transaction is subject to the General Sales Tax which are entitled to a tax credit. Also when the buyer or user requests in order to sustain costs and expenses for tax purposes and in the case of export operations.
Invoices will only be issued for the customer or user with unique registration number of Contributors - RUC, except this requirement in export operations. • IMPORTANCE
In that seller notes in detail the goods sold, indicating conditions and should be extended in duplicate or triplicate and used to justify the records in the respective books. • USE
are issued in the following cases: a.
When the transaction is subject to the General Sales Tax which are entitled to a tax credit. B.
When the buyer or user request expenditure to support or cost for tax purposes. C.
In services trade commission presented to individuals not domiciled, in connection with the sale of goods in the country from abroad, provided that the commission act as an intermediary between a domiciled in the country and a non-paid non-commission domiciled abroad . D.
Only issue for the customer or user with Registration Number Taxpayer RUC, with the exception of this requirement to export operations. • CLASS OF BILLS
are classified by the place where the operations are performed export sale:
a. Invoice to the Plaza
It's called square bill that extends when sales are made in the locality where the seller resides, for example: If we buy goods at the house Milne and Co.. Lima to sell in an establishment located in Lima. The square bill does not cause any expenses as transportation, packaging, etc.. B.
Extension bill
bill is called expedition which extends when the product is sold to buyers who reside in locations other than the seller, causing packing, transport, insurance, etc., For example, when they buy goods at Ferreyros and Co. home is in Lima, the various provinces.
SALE BALLOT DEFINITION
• The bill of sale is intended to establish or support the transfer of goods, delivery or use services in transactions with consumers or end users and transactions by individuals Simplified Single Regime. • USES
a. Slogan does not detail the amount plus the VAT. B.
These vouchers are not entitled to tax credits and can be used to support expenses and / or costs for tax purposes. C.
May be used to support expenses or costs for tax purposes except as permitted by law.
SHOULD IDENTIFY THE BUYER OR USER? (*)
When the amount of the sale and / or service exceeds 1 / 2 ITU. (Tax unit) per transaction will be necessary to identify the buyer or user, as stated in the proof their names and full names, address and your identity.
(*) As of 01.03.2009 is reduced to seven hundred Nuevos Soles (S /. 700.00) per transaction from the amount which will be necessary to identify the buyer or user, as stated in the proof their names and full names and number of their identity.
There is no minimum amount. However, if the amount of the sale does not exceed five new soles (S /. 5.00) there is no obligation to deliver bill of sale, unless the buyer requests it.
In these cases, the seller must keep a daily control, issuing a bill of sale at the end of the day for the total amount of these operations. You should keep in his possession the original copy of the bill of sale.
ELECTRONIC RECEIPT FEE • DEFINITION
is your proof of payment must give the self-employed providing services for the individual exercise of their profession, art, science or trade. The revenue generated revenues in the fourth category, according to the law of income tax.
The Electronic Fee Receipt is not a new proof of payment is the same Receipt Fees that is emitted from physically, with the difference that in this case, your generation will be through Electronic Broadcast System (ESS).
• FEATURES Electronic Receipt Fees:
• is issued by the independent worker who chooses to join the Electronic Broadcast System (ESS), who acquires the status of sender addresses.
• The information in the document, to be electronic, will be expressed in bits in a digital file, with their support than the traditional (paper).
• Your number will be unique and alphanumeric, identifying the following 4 characters: E001.
• The numbering will be automatically and consecutively, in chronological order being generated by the Electronic Broadcast System.
• Contains a security mechanism generated by electronic means added and / or associated with the document, guarantee authenticity and integrity.
• ISSUE SUBSCRIPTION TO ELECTRONIC SYSTEM - SEE
To use the Electronic Broadcast System - ESS Your Receipts Fees, you must first join. You only need meet the following requirements:
1. Have your password SOL
2. Your tax home must have been provided
3. Not be in a state of temporary suspension low activities or enrollment.
4. RUC to be affected in the Income Tax fourth category.
Your membership will be rejected if it does not have these requirements
To join enter your password SOL SUNAT Online Operations - SOL, and select the Membership of the Electronic Broadcast System. After you enroll you should print the record of affiliation that the system generates.
• ISSUE:
To cast your Electronic Receipt Fees should only follow these steps:
1. Join (for once) to Electronic Emission System, entering with his key SOL SUNAT Online Operations in Virtual SUNAT (www.sunat.gob.pe) and select Electronic Emission System - SEE
2. Enter choice: Issuing Electronic Receipt Fees
3. Record the following information: • Number of RUC
service user, where required support cost expenditure or tax effects. The system to recognize the number of RUC data automatically entered user identification according to the information in our systems.
• When the user does not provide the number of RUC and where no expense or cost required to support tax effect, you can register other identification document as: Document
National Identity Card (DNI).
Alien Card. Passport
Diplomatic Identity Card.
• Description or type of service.
• Type of income received for services rendered. (See legal basis: a) and b) of Article 33 of Law on Income Tax)
• If the sender address is whether or not subject to withholding income tax in the fourth category.
currency type and amount of fees. If the service is provided free of charge, indicate that fact and the currency and the amount of fees that have accrued.
• LICENSING FEES FOR ELECTRONIC RECEIPT
The Electronic Fee Receipt should be given the same opportunity that granted physical Fees Receipt (paper), ie
• for services rendered against payment, when perceived remuneration, the amount received BE SHOWN.
• for services provided free of charge, when the service expires.
However, it is possible to anticipate the issuance of the receipt of fees.
given a receipt is considered according to the characteristic of the user who performed the service, where:
1. If the user has a key SOL at the time of issuance. Since that time both the sender address as the user of the service will be available for the electronic document in the ESS.
2. If the user does not have key SOL, when the sender address, a user's choice: a.
Forward Electronic Receipt Fees e-mail that provides the user, u, b.
Give the user a form of Electronic Fee Receipt. The referral form shall have the effect of Electronic Fee Receipt.
• STORE ELECTRONIC FEE BILLS
The sender address as the user of the service should have key download SUN Electronic Fee Receipt or Credit Note Issue System Electronic Electronics - SEE and keep them in digital format. The sender address can download the electronic document at the time of issue or you can download it by selecting Check for issuers enabled in the ESS. The service user can download the electronic document by selecting Check for enabled receivers in the ESS.
If the service user does not have Nail SOL, must retain the Electronic Fee Receipt or Credit Note Electronics that it has been sent by email or the form of these that the issuer has granted mail. CLOSURE OF PURCHASE
DEFINITION
proof is used by companies making acquisitions to individuals producing and / or assemblers of primary products derived from farming, fishing, timber, wildlife products, artisanal gold mining, crafts and metal waste and scrap and non-metallic waste and scrap of paper that do not have rubber number of RUC, such is the case of companies that make purchases from small miners, artisans or farmers who, finding themselves in places away from urban centers, are unable to get your number so we can RUC issue their vouchers. Who can issue
Closeouts Buy?
taxpayers of the General and Special Scheme for Income Tax that operate with vendors who are not enrolled in the RUC.
Why would not allow the issuance of Purchase Closeouts?
emission is permitted only if the seller is an individual producer and / or gathering of primary products derived from farming, fishing and timber, wildlife products, artisanal gold mining, handicrafts and metal waste and scrap and non-metals, waste paper and waste rubber.
"These vouchers can exercise the right to tax credits? Closeouts Buy
The practice law allow the tax credit if the GST is withheld and paid by the buyer (PDT - 617 - Other deductions) who acts as agent retention.
This retention amount must be indicated in detail in the payment voucher to take the tax effects mentioned. In addition, these vouchers can be used to support cost expenditure or tax effects.
CARRIER REFERENCE GUIDE
is the document issued by the carrier to support the transfer of goods at the request of third parties.
Carrier is the one who issued the reference guide before starting the transfer of property for each sender and for each transport unit. Also issue the appropriate reference guide, even when they outsource the service, for which data should indicate the sub-contracting company (RUC, last name or business name).
SENDER REFERENCE GUIDE
is the document issued by the sender to support the transfer of property by reason of your purchase or sale and delivery of services involving or not the transformation of property, assignment of use, appropriation and referrals between establishments of the same company and others.
understood by referring the owner or possessor of the property at the beginning of the transfer, the service provider, such as maintenance, repair of goods, among others, to the customs agency, the customs warehouse, in the case of national freight transport foreign goods, the consignor. LAWS
• Superintendency Resolution No. 233-2008/SUNAT, published on December 31, 2008.
Superintendency Resolution amending various provisions of the regulation of pay stubs and extend time limits for the use of computer systems and filing of Form 845
• Superintendency Resolution No. 182-2008/SUNAT - Published on October 14, 2008
Superintendency Resolution implementing the electronic transmission of Fees and Receipt Book carried Income and Expenditure electronically.
• Superintendency Resolution No. 173-2008/SUNAT - Released September 16, 2008
regulate new modality for Travel Ticketing Passenger Rail To
• Superintendency Resolution No. 237-2007/SUNAT published 29 December 2007.
• Superintendency Resolution No. 207-2006/SUNAT, published on November 30, 2006.
• Superintendency Resolution No. 064-2006/SUNAT, posted on April 25, 2006
REGULATION OF PROOF OF PAYMENT
GENERAL DEFINITION OF PROOF OF PAYMENT
The payment voucher is a document proving the transfer of goods, delivery in use, or the provision of services.
DOCUMENTS CONSIDERED PROOF OF PAYMENT
only be considered proof of payment, provided they comply with all the features and minimum requirements of these regulations, the following:
a) Invoices.
b) Receipts for fees.
c) bills of sale.
d) Settlements of purchase.
e) Tickets or tapes issued by cash registers.
f) The approved documents in paragraph 6 of Article 4.
g) Other documents that by their content and broadcast system to allow a proper fiscal control and are expressly authorized, beforehand, by SUNAT.
obligation to issue
PROOF OF PAYMENT 1. Are required to produce proof of payment:
1.1 The natural or legal persons, partnerships marital undivided, companies or other collective bodies made:
to make transfers of property, whether free or not. Serving
, understood as any action or provision for a third party, whether free or not.
1.2 The people or corporations, partnerships marital undivided, companies or other collective bodies made are obliged to issue clearance for the acquisition purchase natural persons engaged in producing and / or assemblers of primary products derived from farming, fishing and timber, wildlife products, artisanal gold mining, handicrafts and metal waste and scrap and non-metallic waste and scrap paper, rubber, provided that these people do not give proof of payment due to lack of number of RUC. By Order of the Superintendent may establish other cases in which settlement is due to issue purchase.
1.3Los public auctioneers and all who auctioned or auction goods for third parties, are obliged to issue a policy for the award on the occasion of the sale or allocation of assets by selling pressure.
1.4. Individual, marital and undivided companies without being required to grant customary payment vouchers to individuals who need to support expenditure or cost for tax purposes, may request a Form N ° 820 - Proof of Operations unusual. REQUIREMENTS
Vouchers Vouchers
have the following minimum requirements:
1. BILLS PRINTED INFORMATION
1.1. Identification Data the bound:
a) the full first name or corporate name. Additionally, taxpayers who generate income from the third class must provide their business name, if they did.
b) Address of Head Office and the establishment where is located the point of emission. Be entered all addresses of the various establishments that has the taxpayer.
c) Number of RUC.
1.2. Name of proof: BILL
1.3. Numbering: serial and serial number.
1.4. Data from the press or printing company that made printing:
a) the full first name or corporate name. Additionally, trade name may be entered.
b) Number of RUC.
c) Date of print.
1.5. Print authorization number given by the SUNAT, which together with the data entered by the press or printing company.
1.6. Destination of the original and copies:
a) In the original purchaser or user
b) In the first copy: ISSUER
c) The second copy: SUNAT
2. RECEIPTS FEE INFORMATION PRINTED
2.1. Identification data required:
a) the full first name.
b) Address of establishment where is located the point of emission.
c) Number of RUC.
2.2. Title the proof: FEE RECEIPT
2.3. Numbering: serial and serial number.
2.4. Print data or printing company that made printing:
a) the full first name or corporate name. Additionally, one may be the trade name.
b) Number of RUC.
c) Date of print.
2.5. Print authorization number given by the SUNAT, which together with the data entered by the press or printing company.
2.6. Destination of the original and copies:
a) In the original: USER
b) In the first copy: ISSUER
c) The second copy: SUNAT - To be filed by the user.
3. TICKET SALES INFORMATION PRINTED
3.1. Identification data required:
a) the full first name or corporate name. Additionally, taxpayers who generate income from the third class must provide their business name, if they did.
b) Address of Head Office and the establishment where is located the point of emission. Be entered all addresses of the various establishments that has the taxpayer.
c) Number of RUC.
3.2. Name of proof: BALLOT FOR SALE
3.3. Numbering: serial and serial number.
3.4. Data from the press or printing company it made printing:
a) the full first name or corporate name. Additionally, one may be the trade name.
b) Number of RUC.
c) Date of print.
3.5. Print authorization number given by the SUNAT, which together with the data entered by the press or printing company.
3.6. Destination of the original and copy:
a) In the original: ISSUER
b) In the copy, BUYER or USER
4. SETTLEMENT OF PURCHASE INFORMATION PRINTED
4.1. Purchaser identification data:
a) the full first name or corporate name. Additionally, taxpayers income-generating third category must enter your business name, if they did.
b) Address of Head Office and the establishment where is located the point of emission. Be entered all addresses of the various establishments that has the taxpayer.
c) Number of RUC.
4.2. Name of proof: SETTLEMENT OF PURCHASE
4.3. Numbering: serial and serial number.
4.4. Data from the press or printing company that made printing:
a) the full first name or corporate name. Additionally, one may be the trade name.
b) Number of RUC.
c) Date print.
4.5. Print authorization number given by the SUNAT, which together with the data entered by the press or printing company.
4.6. Destination of the original and copies:
a) In the original: BUYER
b) In the first copy: SELLER
c) The second copy: SUNAT
copies will be printed in the legend: "COPY NO RIGHT TO TAX CREDIT IGV ".
5. TICKETS ISSUED BY MACHINES OR REGISTER TAPES
INFORMATION PRINTED BY THE REGISTER MACHINE
5.1. Issuer identification data:
a) the full first name or corporate name. Generate additional income taxpayers third class must provide their business name, if they did.
b) Address of establishment where the ticket is issued.
c) Number of RUC.
5.2. Numbered and automatically generated by the cash register, which must consist of at least four digits and may omit printing the zeros (00) to the left, having used up the last number that allows the machine before returning to zero (0 .)
5.3. Serial production of the cash register.
5.4. Property sold, transferred in use, service, and / or code that identifies you.
5.5. Amount of the sale, use or transfer in the service.
5.6. Date and time of issue.
5.7. The ticket or tape must be issued at least original tape and witness.
6. SENDER REFERENCE GUIDE INFORMATION PRINTED
6.1 Data Sender ID:
a. Surnames and names, or corporate name. Additionally, taxpayers who generate income from the third class must provide their business name, if they did. B.
Address of tax residence and establishment which is located the point of emission. Be entered all addresses of the various establishments that has the taxpayer. C.
Number RUC. 1.2
Document Name: REFERENCE GUIDE - SENDER. Numbering
1.3: Series and serial number.
1.4 Reason for transfer: You must enter the following: a.
B.
Sale Sale subject to seller confirmation
c. Buy
d. E. Appropriation
Return. F.
Transfer between establishments within the same company
g. Moving goods for processing
h. Pick up of goods. I.
Transfer by issuing payment vouchers traveling
j. Transfer
primary zone k. Import
l. Export
m. Sale and delivery to third parties. This option is used when the buyer requests the court that the goods are delivered to a third who shall be considered as a recipient for purposes of information appropriate to the reference guide. Also, indicate the number of RUC the buyer, or alternatively, the type and number of their identity and their names and surnames. FEATURES
Vouchers Vouchers
have the following characteristics:
1. In the case of purchase invoices and settlements:
a) Minimum size: Twenty (21) inches wide and fourteen (14) inches high.
b) Copies: The first and second copies shall be issued through the use of carbon paper, carbon or carbonless chemical.
The fate of the original and copies to be printed in the lower right corner of receipt.
The legend on the award of tax credit no copies will be printed diagonally or horizontally and prominent characters, except bills for export operations, in which it will be necessary to print such a legend.
c) Within a box whose minimum dimensions of four (4) inches high by eight (8) inches wide, framed by a steak should be printed only the number of RUC, the description of proof of payment and their numbers.
This box will be located in the upper right corner of receipt. The number of RUC and the name of the document should be printed in letters like "Univers Medium" with body 18 and discharge or other that comes close. The numbering of proof of payment shall not be smaller than four (4) millimeters in height.
2. The sales slips and receipts for fees should not necessarily meet the requirements set forth in the preceding paragraph, except for the manner of delivery of the copy, which will be used for carbon paper, carbon or carbonless chemical.
3. In the case of tickets or tape, the copy referred to in paragraphs 5.3 and 5.4 of Article 4, shall be issued using carbonless carbon paper or chemical, is not necessary to specify the destination of the copy. The print on the tape should not be thermal control.
4. The numbering of payment vouchers, except for tickets or tapes issued by cash registers, consisting of ten (10) digits, including:
4.1. The three (3) first, from left to right correspond to the series, and will be used to identify the point of emission.
emission points include:
a) Fixed, in the case of issues made within declared to the SUNAT establishments, such as Head Office, Branch, Agency, Local Business, Local Services or Storage.
b) Mobile, in the case of roaming issues by issuers, such as through car dealers, salesmen door to door, to issue payment vouchers and maintain a dependent relationship to the stated establishment SUNAT.
In one establishment may establish more than one point of emission. GENERAL OBLIGATIONS
OBLIGATION ISSUANCE AND FILING OF DOCUMENTS
issuance and filing of payment vouchers, credit notes and debit notes will be subject to the following:
1. The second copy of the invoices will be delivered together to the original purchaser or user, who must keep it in a file sorted by provider and arranged chronologically, except in cases of export transactions in which the second copy will be delivered to the National Superintendency of Customs (CUSTOMS).
2. The second copy of receipts for fees were awarded, in conjunction with the original user who must maintain a file sorted by provider and ordered by date, only if required to support cost expenditure or tax effects.
3. The second copy of the settlement of purchase be retained by the buyer, who must keep it in a file sorted by provider and arranged chronologically.
4. In the case of tickets or cash registers tapes:
4.1. The copy is delivered in conjunction with the original purchaser or user, who must keep it in a file sorted by provider and ordered by date, only if required to support cost expenditure or tax effects.
4.2. Control tapes should be archived for each of the cash registers in chronological order.
5. The second copy of the credit notes and debit notes issued in conjunction with the original purchaser or user, who must maintain a file listed in chronological order supplier and
OBLIGATIONS TO THE TRANSFER OF PROPERTY
RULES FOR TRANSFER OF ASSETS
1. Reference guide supports the transfer of goods between different directions, except as provided in Article 21 of these Regulations.
2. The transfer of assets to effect the provisions of this chapter, is done through the following ways:
2.1. Private transportation when the transportation of goods is done by the owner or possessor of the property transferred, counting with own transport units or taken into leasing.
2.2. Public transport when the goods transport service is provided by third parties.
3. The transfer of goods in the Payment of Obligations Tax with the Central Government shall be supported with appropriate reference guide and the document evidencing the deposit with the Banco de la Nation, where they set the standards.
4. The transfer of property made by issuers of payment vouchers roaming will be underpinned by appropriate reference guides, as well as showing the original and copies of payment vouchers to be used in conducting the sales.
5. The guide for reference and documents supporting the transfer of property shall be issued prior to the shipment of goods. BIBLIOGRAPHY
• REGULATION OF PROOF OF PAYMENT
•
SUNAT PORTAL • DEFINITION
is a payment voucher is issued in transactions carried out with consumers or end users (taxpayers RUS) but sometimes the tickets are issued to taxpayers of RER or RE, thus allowing part of the cost or expenditure for tax purposes.
• USE
The ticket or tapes issued by cash registers must be used in transactions with final consumers and those performed by the subjects of Simplified Single System.
operations to be performed in a final consumer.
In operations carried out by the subjects of the regime Simplified single. Only
may be issued in local currency.
practice law allows the tax credit, expense or cost support for tax purposes or Credit Deductible
The not exercise the right to tax credit or cost to sustain spending or tax deductible credit effect, unless it meets the requirements of the case. • IMPORTANCE
sustain expenses and / or costs for tax purposes when identifying the buyer by allocating the number of RUC and issued at least one original and one copy to be delivered to the buyer.
can exert the right to tax credit when in addition to the requirements already indicated will discriminate in the amount of taxes levied or operation.
BILL
• DEFINITION
tax document is a purchase and sale business transaction records required and accepted by law. This voucher has to prove the sale of goods or other affections, because it is terminating the operation.
The bill is intended to demonstrate the transfer of goods, delivery or use services when the transaction is subject to the General Sales Tax which are entitled to a tax credit. Also when the buyer or user requests in order to sustain costs and expenses for tax purposes and in the case of export operations.
Invoices will only be issued for the customer or user with unique registration number of Contributors - RUC, except this requirement in export operations. • IMPORTANCE
In that seller notes in detail the goods sold, indicating conditions and should be extended in duplicate or triplicate and used to justify the records in the respective books. • USE
are issued in the following cases: a.
When the transaction is subject to the General Sales Tax which are entitled to a tax credit. B.
When the buyer or user request expenditure to support or cost for tax purposes. C.
In services trade commission presented to individuals not domiciled, in connection with the sale of goods in the country from abroad, provided that the commission act as an intermediary between a domiciled in the country and a non-paid non-commission domiciled abroad . D.
Only issue for the customer or user with Registration Number Taxpayer RUC, with the exception of this requirement to export operations. • CLASS OF BILLS
are classified by the place where the operations are performed export sale:
a. Invoice to the Plaza
It's called square bill that extends when sales are made in the locality where the seller resides, for example: If we buy goods at the house Milne and Co.. Lima to sell in an establishment located in Lima. The square bill does not cause any expenses as transportation, packaging, etc.. B.
Extension bill
bill is called expedition which extends when the product is sold to buyers who reside in locations other than the seller, causing packing, transport, insurance, etc., For example, when they buy goods at Ferreyros and Co. home is in Lima, the various provinces.
SALE BALLOT DEFINITION
• The bill of sale is intended to establish or support the transfer of goods, delivery or use services in transactions with consumers or end users and transactions by individuals Simplified Single Regime. • USES
a. Slogan does not detail the amount plus the VAT. B.
These vouchers are not entitled to tax credits and can be used to support expenses and / or costs for tax purposes. C.
May be used to support expenses or costs for tax purposes except as permitted by law.
SHOULD IDENTIFY THE BUYER OR USER? (*)
When the amount of the sale and / or service exceeds 1 / 2 ITU. (Tax unit) per transaction will be necessary to identify the buyer or user, as stated in the proof their names and full names, address and your identity.
(*) As of 01.03.2009 is reduced to seven hundred Nuevos Soles (S /. 700.00) per transaction from the amount which will be necessary to identify the buyer or user, as stated in the proof their names and full names and number of their identity.
There is no minimum amount. However, if the amount of the sale does not exceed five new soles (S /. 5.00) there is no obligation to deliver bill of sale, unless the buyer requests it.
In these cases, the seller must keep a daily control, issuing a bill of sale at the end of the day for the total amount of these operations. You should keep in his possession the original copy of the bill of sale.
ELECTRONIC RECEIPT FEE • DEFINITION
is your proof of payment must give the self-employed providing services for the individual exercise of their profession, art, science or trade. The revenue generated revenues in the fourth category, according to the law of income tax.
The Electronic Fee Receipt is not a new proof of payment is the same Receipt Fees that is emitted from physically, with the difference that in this case, your generation will be through Electronic Broadcast System (ESS).
• FEATURES Electronic Receipt Fees:
• is issued by the independent worker who chooses to join the Electronic Broadcast System (ESS), who acquires the status of sender addresses.
• The information in the document, to be electronic, will be expressed in bits in a digital file, with their support than the traditional (paper).
• Your number will be unique and alphanumeric, identifying the following 4 characters: E001.
• The numbering will be automatically and consecutively, in chronological order being generated by the Electronic Broadcast System.
• Contains a security mechanism generated by electronic means added and / or associated with the document, guarantee authenticity and integrity.
• ISSUE SUBSCRIPTION TO ELECTRONIC SYSTEM - SEE
To use the Electronic Broadcast System - ESS Your Receipts Fees, you must first join. You only need meet the following requirements:
1. Have your password SOL
2. Your tax home must have been provided
3. Not be in a state of temporary suspension low activities or enrollment.
4. RUC to be affected in the Income Tax fourth category.
Your membership will be rejected if it does not have these requirements
To join enter your password SOL SUNAT Online Operations - SOL, and select the Membership of the Electronic Broadcast System. After you enroll you should print the record of affiliation that the system generates.
• ISSUE:
To cast your Electronic Receipt Fees should only follow these steps:
1. Join (for once) to Electronic Emission System, entering with his key SOL SUNAT Online Operations in Virtual SUNAT (www.sunat.gob.pe) and select Electronic Emission System - SEE
2. Enter choice: Issuing Electronic Receipt Fees
3. Record the following information: • Number of RUC
service user, where required support cost expenditure or tax effects. The system to recognize the number of RUC data automatically entered user identification according to the information in our systems.
• When the user does not provide the number of RUC and where no expense or cost required to support tax effect, you can register other identification document as: Document
National Identity Card (DNI).
Alien Card. Passport
Diplomatic Identity Card.
• Description or type of service.
• Type of income received for services rendered. (See legal basis: a) and b) of Article 33 of Law on Income Tax)
• If the sender address is whether or not subject to withholding income tax in the fourth category.
currency type and amount of fees. If the service is provided free of charge, indicate that fact and the currency and the amount of fees that have accrued.
• LICENSING FEES FOR ELECTRONIC RECEIPT
The Electronic Fee Receipt should be given the same opportunity that granted physical Fees Receipt (paper), ie
• for services rendered against payment, when perceived remuneration, the amount received BE SHOWN.
• for services provided free of charge, when the service expires.
However, it is possible to anticipate the issuance of the receipt of fees.
given a receipt is considered according to the characteristic of the user who performed the service, where:
1. If the user has a key SOL at the time of issuance. Since that time both the sender address as the user of the service will be available for the electronic document in the ESS.
2. If the user does not have key SOL, when the sender address, a user's choice: a.
Forward Electronic Receipt Fees e-mail that provides the user, u, b.
Give the user a form of Electronic Fee Receipt. The referral form shall have the effect of Electronic Fee Receipt.
• STORE ELECTRONIC FEE BILLS
The sender address as the user of the service should have key download SUN Electronic Fee Receipt or Credit Note Issue System Electronic Electronics - SEE and keep them in digital format. The sender address can download the electronic document at the time of issue or you can download it by selecting Check for issuers enabled in the ESS. The service user can download the electronic document by selecting Check for enabled receivers in the ESS.
If the service user does not have Nail SOL, must retain the Electronic Fee Receipt or Credit Note Electronics that it has been sent by email or the form of these that the issuer has granted mail. CLOSURE OF PURCHASE
DEFINITION
proof is used by companies making acquisitions to individuals producing and / or assemblers of primary products derived from farming, fishing, timber, wildlife products, artisanal gold mining, crafts and metal waste and scrap and non-metallic waste and scrap of paper that do not have rubber number of RUC, such is the case of companies that make purchases from small miners, artisans or farmers who, finding themselves in places away from urban centers, are unable to get your number so we can RUC issue their vouchers. Who can issue
Closeouts Buy?
taxpayers of the General and Special Scheme for Income Tax that operate with vendors who are not enrolled in the RUC.
Why would not allow the issuance of Purchase Closeouts?
emission is permitted only if the seller is an individual producer and / or gathering of primary products derived from farming, fishing and timber, wildlife products, artisanal gold mining, handicrafts and metal waste and scrap and non-metals, waste paper and waste rubber.
"These vouchers can exercise the right to tax credits? Closeouts Buy
The practice law allow the tax credit if the GST is withheld and paid by the buyer (PDT - 617 - Other deductions) who acts as agent retention.
This retention amount must be indicated in detail in the payment voucher to take the tax effects mentioned. In addition, these vouchers can be used to support cost expenditure or tax effects.
CARRIER REFERENCE GUIDE
is the document issued by the carrier to support the transfer of goods at the request of third parties.
Carrier is the one who issued the reference guide before starting the transfer of property for each sender and for each transport unit. Also issue the appropriate reference guide, even when they outsource the service, for which data should indicate the sub-contracting company (RUC, last name or business name).
SENDER REFERENCE GUIDE
is the document issued by the sender to support the transfer of property by reason of your purchase or sale and delivery of services involving or not the transformation of property, assignment of use, appropriation and referrals between establishments of the same company and others.
understood by referring the owner or possessor of the property at the beginning of the transfer, the service provider, such as maintenance, repair of goods, among others, to the customs agency, the customs warehouse, in the case of national freight transport foreign goods, the consignor. LAWS
• Superintendency Resolution No. 233-2008/SUNAT, published on December 31, 2008.
Superintendency Resolution amending various provisions of the regulation of pay stubs and extend time limits for the use of computer systems and filing of Form 845
• Superintendency Resolution No. 182-2008/SUNAT - Published on October 14, 2008
Superintendency Resolution implementing the electronic transmission of Fees and Receipt Book carried Income and Expenditure electronically.
• Superintendency Resolution No. 173-2008/SUNAT - Released September 16, 2008
regulate new modality for Travel Ticketing Passenger Rail To
• Superintendency Resolution No. 237-2007/SUNAT published 29 December 2007.
• Superintendency Resolution No. 207-2006/SUNAT, published on November 30, 2006.
• Superintendency Resolution No. 064-2006/SUNAT, posted on April 25, 2006
REGULATION OF PROOF OF PAYMENT
GENERAL DEFINITION OF PROOF OF PAYMENT
The payment voucher is a document proving the transfer of goods, delivery in use, or the provision of services.
DOCUMENTS CONSIDERED PROOF OF PAYMENT
only be considered proof of payment, provided they comply with all the features and minimum requirements of these regulations, the following:
a) Invoices.
b) Receipts for fees.
c) bills of sale.
d) Settlements of purchase.
e) Tickets or tapes issued by cash registers.
f) The approved documents in paragraph 6 of Article 4.
g) Other documents that by their content and broadcast system to allow a proper fiscal control and are expressly authorized, beforehand, by SUNAT.
obligation to issue
PROOF OF PAYMENT 1. Are required to produce proof of payment:
1.1 The natural or legal persons, partnerships marital undivided, companies or other collective bodies made:
to make transfers of property, whether free or not. Serving
, understood as any action or provision for a third party, whether free or not.
1.2 The people or corporations, partnerships marital undivided, companies or other collective bodies made are obliged to issue clearance for the acquisition purchase natural persons engaged in producing and / or assemblers of primary products derived from farming, fishing and timber, wildlife products, artisanal gold mining, handicrafts and metal waste and scrap and non-metallic waste and scrap paper, rubber, provided that these people do not give proof of payment due to lack of number of RUC. By Order of the Superintendent may establish other cases in which settlement is due to issue purchase.
1.3Los public auctioneers and all who auctioned or auction goods for third parties, are obliged to issue a policy for the award on the occasion of the sale or allocation of assets by selling pressure.
1.4. Individual, marital and undivided companies without being required to grant customary payment vouchers to individuals who need to support expenditure or cost for tax purposes, may request a Form N ° 820 - Proof of Operations unusual. REQUIREMENTS
Vouchers Vouchers
have the following minimum requirements:
1. BILLS PRINTED INFORMATION
1.1. Identification Data the bound:
a) the full first name or corporate name. Additionally, taxpayers who generate income from the third class must provide their business name, if they did.
b) Address of Head Office and the establishment where is located the point of emission. Be entered all addresses of the various establishments that has the taxpayer.
c) Number of RUC.
1.2. Name of proof: BILL
1.3. Numbering: serial and serial number.
1.4. Data from the press or printing company that made printing:
a) the full first name or corporate name. Additionally, trade name may be entered.
b) Number of RUC.
c) Date of print.
1.5. Print authorization number given by the SUNAT, which together with the data entered by the press or printing company.
1.6. Destination of the original and copies:
a) In the original purchaser or user
b) In the first copy: ISSUER
c) The second copy: SUNAT
2. RECEIPTS FEE INFORMATION PRINTED
2.1. Identification data required:
a) the full first name.
b) Address of establishment where is located the point of emission.
c) Number of RUC.
2.2. Title the proof: FEE RECEIPT
2.3. Numbering: serial and serial number.
2.4. Print data or printing company that made printing:
a) the full first name or corporate name. Additionally, one may be the trade name.
b) Number of RUC.
c) Date of print.
2.5. Print authorization number given by the SUNAT, which together with the data entered by the press or printing company.
2.6. Destination of the original and copies:
a) In the original: USER
b) In the first copy: ISSUER
c) The second copy: SUNAT - To be filed by the user.
3. TICKET SALES INFORMATION PRINTED
3.1. Identification data required:
a) the full first name or corporate name. Additionally, taxpayers who generate income from the third class must provide their business name, if they did.
b) Address of Head Office and the establishment where is located the point of emission. Be entered all addresses of the various establishments that has the taxpayer.
c) Number of RUC.
3.2. Name of proof: BALLOT FOR SALE
3.3. Numbering: serial and serial number.
3.4. Data from the press or printing company it made printing:
a) the full first name or corporate name. Additionally, one may be the trade name.
b) Number of RUC.
c) Date of print.
3.5. Print authorization number given by the SUNAT, which together with the data entered by the press or printing company.
3.6. Destination of the original and copy:
a) In the original: ISSUER
b) In the copy, BUYER or USER
4. SETTLEMENT OF PURCHASE INFORMATION PRINTED
4.1. Purchaser identification data:
a) the full first name or corporate name. Additionally, taxpayers income-generating third category must enter your business name, if they did.
b) Address of Head Office and the establishment where is located the point of emission. Be entered all addresses of the various establishments that has the taxpayer.
c) Number of RUC.
4.2. Name of proof: SETTLEMENT OF PURCHASE
4.3. Numbering: serial and serial number.
4.4. Data from the press or printing company that made printing:
a) the full first name or corporate name. Additionally, one may be the trade name.
b) Number of RUC.
c) Date print.
4.5. Print authorization number given by the SUNAT, which together with the data entered by the press or printing company.
4.6. Destination of the original and copies:
a) In the original: BUYER
b) In the first copy: SELLER
c) The second copy: SUNAT
copies will be printed in the legend: "COPY NO RIGHT TO TAX CREDIT IGV ".
5. TICKETS ISSUED BY MACHINES OR REGISTER TAPES
INFORMATION PRINTED BY THE REGISTER MACHINE
5.1. Issuer identification data:
a) the full first name or corporate name. Generate additional income taxpayers third class must provide their business name, if they did.
b) Address of establishment where the ticket is issued.
c) Number of RUC.
5.2. Numbered and automatically generated by the cash register, which must consist of at least four digits and may omit printing the zeros (00) to the left, having used up the last number that allows the machine before returning to zero (0 .)
5.3. Serial production of the cash register.
5.4. Property sold, transferred in use, service, and / or code that identifies you.
5.5. Amount of the sale, use or transfer in the service.
5.6. Date and time of issue.
5.7. The ticket or tape must be issued at least original tape and witness.
6. SENDER REFERENCE GUIDE INFORMATION PRINTED
6.1 Data Sender ID:
a. Surnames and names, or corporate name. Additionally, taxpayers who generate income from the third class must provide their business name, if they did. B.
Address of tax residence and establishment which is located the point of emission. Be entered all addresses of the various establishments that has the taxpayer. C.
Number RUC. 1.2
Document Name: REFERENCE GUIDE - SENDER. Numbering
1.3: Series and serial number.
1.4 Reason for transfer: You must enter the following: a.
B.
Sale Sale subject to seller confirmation
c. Buy
d. E. Appropriation
Return. F.
Transfer between establishments within the same company
g. Moving goods for processing
h. Pick up of goods. I.
Transfer by issuing payment vouchers traveling
j. Transfer
primary zone k. Import
l. Export
m. Sale and delivery to third parties. This option is used when the buyer requests the court that the goods are delivered to a third who shall be considered as a recipient for purposes of information appropriate to the reference guide. Also, indicate the number of RUC the buyer, or alternatively, the type and number of their identity and their names and surnames. FEATURES
Vouchers Vouchers
have the following characteristics:
1. In the case of purchase invoices and settlements:
a) Minimum size: Twenty (21) inches wide and fourteen (14) inches high.
b) Copies: The first and second copies shall be issued through the use of carbon paper, carbon or carbonless chemical.
The fate of the original and copies to be printed in the lower right corner of receipt.
The legend on the award of tax credit no copies will be printed diagonally or horizontally and prominent characters, except bills for export operations, in which it will be necessary to print such a legend.
c) Within a box whose minimum dimensions of four (4) inches high by eight (8) inches wide, framed by a steak should be printed only the number of RUC, the description of proof of payment and their numbers.
This box will be located in the upper right corner of receipt. The number of RUC and the name of the document should be printed in letters like "Univers Medium" with body 18 and discharge or other that comes close. The numbering of proof of payment shall not be smaller than four (4) millimeters in height.
2. The sales slips and receipts for fees should not necessarily meet the requirements set forth in the preceding paragraph, except for the manner of delivery of the copy, which will be used for carbon paper, carbon or carbonless chemical.
3. In the case of tickets or tape, the copy referred to in paragraphs 5.3 and 5.4 of Article 4, shall be issued using carbonless carbon paper or chemical, is not necessary to specify the destination of the copy. The print on the tape should not be thermal control.
4. The numbering of payment vouchers, except for tickets or tapes issued by cash registers, consisting of ten (10) digits, including:
4.1. The three (3) first, from left to right correspond to the series, and will be used to identify the point of emission.
emission points include:
a) Fixed, in the case of issues made within declared to the SUNAT establishments, such as Head Office, Branch, Agency, Local Business, Local Services or Storage.
b) Mobile, in the case of roaming issues by issuers, such as through car dealers, salesmen door to door, to issue payment vouchers and maintain a dependent relationship to the stated establishment SUNAT.
In one establishment may establish more than one point of emission. GENERAL OBLIGATIONS
OBLIGATION ISSUANCE AND FILING OF DOCUMENTS
issuance and filing of payment vouchers, credit notes and debit notes will be subject to the following:
1. The second copy of the invoices will be delivered together to the original purchaser or user, who must keep it in a file sorted by provider and arranged chronologically, except in cases of export transactions in which the second copy will be delivered to the National Superintendency of Customs (CUSTOMS).
2. The second copy of receipts for fees were awarded, in conjunction with the original user who must maintain a file sorted by provider and ordered by date, only if required to support cost expenditure or tax effects.
3. The second copy of the settlement of purchase be retained by the buyer, who must keep it in a file sorted by provider and arranged chronologically.
4. In the case of tickets or cash registers tapes:
4.1. The copy is delivered in conjunction with the original purchaser or user, who must keep it in a file sorted by provider and ordered by date, only if required to support cost expenditure or tax effects.
4.2. Control tapes should be archived for each of the cash registers in chronological order.
5. The second copy of the credit notes and debit notes issued in conjunction with the original purchaser or user, who must maintain a file listed in chronological order supplier and
OBLIGATIONS TO THE TRANSFER OF PROPERTY
RULES FOR TRANSFER OF ASSETS
1. Reference guide supports the transfer of goods between different directions, except as provided in Article 21 of these Regulations.
2. The transfer of assets to effect the provisions of this chapter, is done through the following ways:
2.1. Private transportation when the transportation of goods is done by the owner or possessor of the property transferred, counting with own transport units or taken into leasing.
2.2. Public transport when the goods transport service is provided by third parties.
3. The transfer of goods in the Payment of Obligations Tax with the Central Government shall be supported with appropriate reference guide and the document evidencing the deposit with the Banco de la Nation, where they set the standards.
4. The transfer of property made by issuers of payment vouchers roaming will be underpinned by appropriate reference guides, as well as showing the original and copies of payment vouchers to be used in conducting the sales.
5. The guide for reference and documents supporting the transfer of property shall be issued prior to the shipment of goods. BIBLIOGRAPHY
• REGULATION OF PROOF OF PAYMENT
•
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