{"id":989102,"date":"2023-03-09T00:00:00","date_gmt":"2023-03-09T05:00:00","guid":{"rendered":"https:\/\/cgestiona.com\/?p=989102"},"modified":"2026-05-15T00:16:50","modified_gmt":"2026-05-15T05:16:50","slug":"conoce-el-cronograma-de-obligaciones-mensuales-2023","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/conoce-el-cronograma-de-obligaciones-mensuales-2023\/","title":{"rendered":"Conoce el cronograma de obligaciones mensuales 2023"},"content":{"rendered":"
\n

El incumplimiento de las obligaciones tributarias acarrea la imposici\u00f3n de multas, por ello, es importante respetar las fechas establecidas en el cronograma.<\/p>\n

Es obligaci\u00f3n de toda empresa, desde el momento de su constituci\u00f3n, pagar tributos para que el Estado pueda tener los recursos suficientes que les permita brindar a la comunidad, los bienes y servicios p\u00fablicos que necesita. En este sentido, dichos deberes se conocen como obligaciones mensuales.<\/p>\n

Por tal motivo, la Superintendencia Nacional de Aduanas y de Administraci\u00f3n Tributaria (Sunat), establece un cronograma de obligaciones mensuales para que las personas naturales y jur\u00eddicas puedan cumplir a tiempo con el pago de estas.<\/p>\n

Obligaciones tributarias seg\u00fan el r\u00e9gimen al cual pertenece<\/h3>\n

Nuevo RUS \u2013 NRUS: Al momento de inscribirse en el Registro \u00danico de Contribuyentes (RUC). No olvide efectuar su declaraci\u00f3n – pago NRUS dentro de la fecha de su vencimiento.<\/p>\n

R\u00e9gimen Especial \u2013 RER: Con ocasi\u00f3n de la declaraci\u00f3n y pago que corresponda al per\u00edodo de inicio de actividades declarado en el RUC, y siempre que se efect\u00fae dentro de la fecha de su vencimiento.<\/p>\n

R\u00e9gimen MYPE Tributario \u2013 RMT: Con la declaraci\u00f3n jurada mensual que corresponde al mes de inicio de actividades declarado en el RUC, siempre que se efect\u00fae dentro de la fecha de vencimiento.<\/p>\n

R\u00e9gimen General \u2013 RG: Con la afectaci\u00f3n a los tributos que correspondan.<\/p>\n

Seg\u00fan la Resoluci\u00f3n de Superintendencia N\u00b0 281-2022\/SUNAT, se establecieron los cronogramas para el cumplimiento de las obligaciones tributarias mensuales.<\/p>\n

La presente resoluci\u00f3n tiene por objeto regular para el a\u00f1o 2023 y siguientes:<\/p>\n

El cronograma para la declaraci\u00f3n y pago de tributos de liquidaci\u00f3n mensual, cuotas, pagos a cuenta mensuales y tributos retenidos o percibidos.<\/p>\n

Las fechas m\u00e1ximas de atraso de los Registros de Ventas e ingresos y de Compras Electr\u00f3nicos.<\/p>\n

El cronograma y las fechas de atraso m\u00e1ximo a que se refieren los incisos anteriores para los buenos contribuyentes y las Unidades Ejecutoras del Sector P\u00fablico (uESP).<\/p>\n

El cronograma para la declaraci\u00f3n y pago del impuesto a las Transacciones Financieras (iTF).<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Seg\u00fan el \u00faltimo d\u00edgito de n\u00famero de RUC<\/td>\nBUENOS CONTRIBUYENTES Y UESP<\/td>\n<\/tr>\n
Per\u00edodo<\/td>\n0<\/td>\n1<\/td>\n2 y 3<\/td>\n4 y 5<\/td>\n6 y 7<\/td>\n8 y 9<\/td>\n<\/td>\n<\/tr>\n
Ene<\/td>\n15 feb<\/td>\n16 feb<\/td>\n17 feb<\/td>\n20 feb<\/td>\n21 feb<\/td>\n22 feb<\/td>\n23 feb<\/td>\n<\/tr>\n
Feb<\/td>\n15 mar<\/td>\n16 mar<\/td>\n17 mar<\/td>\n20 mar<\/td>\n21 mar<\/td>\n22 mar<\/td>\n23 mar<\/td>\n<\/tr>\n
Mar<\/td>\n19 abr<\/td>\n20 abr<\/td>\n21 abr<\/td>\n24 abr<\/td>\n25 abr<\/td>\n26 abr<\/td>\n27 abr<\/td>\n<\/tr>\n
Abr<\/td>\n16 may<\/td>\n17 may<\/td>\n18 may<\/td>\n19 may<\/td>\n22 may<\/td>\n23 may<\/td>\n24 may<\/td>\n<\/tr>\n
May<\/td>\n15 jun<\/td>\n16 jun<\/td>\n19 jun<\/td>\n20 jun<\/td>\n21 jun<\/td>\n22 jun<\/td>\n23 jun<\/td>\n<\/tr>\n
Jun<\/td>\n17 jul<\/td>\n18 jul<\/td>\n19 jul<\/td>\n20 jul<\/td>\n21 jul<\/td>\n24 jul<\/td>\n25 jul<\/td>\n<\/tr>\n
Jul<\/td>\n15 ago<\/td>\n16 ago<\/td>\n17 ago<\/td>\n18 ago<\/td>\n21 ago<\/td>\n22 ago<\/td>\n23 ago<\/td>\n<\/tr>\n
Ago<\/td>\n15 sep<\/td>\n18 sep<\/td>\n19 sep<\/td>\n20 sep<\/td>\n21 sep<\/td>\n22 sep<\/td>\n25 sep<\/td>\n<\/tr>\n
Sep<\/td>\n16 oct<\/td>\n17 oct<\/td>\n18 oct<\/td>\n19 oct<\/td>\n20 oct<\/td>\n23 oct<\/td>\n24 oct<\/td>\n<\/tr>\n
Oct<\/td>\n16 nov<\/td>\n17 nov<\/td>\n20 nov<\/td>\n21 nov<\/td>\n22 nov<\/td>\n23 nov<\/td>\n24 nov<\/td>\n<\/tr>\n
Nov<\/td>\n18 dic<\/td>\n19 dic<\/td>\n20 dic<\/td>\n21 dic<\/td>\n22 dic<\/td>\n26 dic<\/td>\n27 dic<\/td>\n<\/tr>\n
Dic<\/td>\n16 ene<\/td>\n17 ene<\/td>\n18 ene<\/td>\n19 ene<\/td>\n22 ene<\/td>\n23 ene<\/td>\n24 ene<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

+ PALABRAS: 512<\/p>\n

Sunat, cronograma de obligaciones mensuales, obligaciones mensuales 2023<\/p>\n\n\n\n
COPY PARA COMPARTIR ART\u00cdCULO EN FACEBOOK<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

La Resoluci\u00f3n de Superintendencia N\u00b0 281-2022\/SUNAT establece el cronograma de pago de las obligaciones tributarias para el 2023.<\/p>\n

Conoce el cronograma de obligaciones mensuales 2023<\/p>\n<\/div>\n

<\/p>","protected":false},"excerpt":{"rendered":"

El incumplimiento de las obligaciones tributarias acarrea la imposici\u00f3n de multas, por ello, es importante respetar las fechas establecidas en el cronograma.<\/p>","protected":false},"author":1,"featured_media":990545,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[52],"tags":[60,53,42],"class_list":["post-989102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad","tag-60","tag-actualidad","tag-peru"],"yoast_head":"\nConoce el cronograma de obligaciones mensuales 2023<\/title>\n<meta name=\"description\" content=\"El incumplimiento de las obligaciones tributarias acarrea la imposici\u00f3n de multas, por ello, es importante respetar las fechas establecidas en el\u2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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