{"id":989152,"date":"2023-12-24T00:00:00","date_gmt":"2023-12-24T05:00:00","guid":{"rendered":"https:\/\/cgestiona.com\/?p=989152"},"modified":"2026-05-15T00:20:15","modified_gmt":"2026-05-15T05:20:15","slug":"rectificaciones-salvan-a-contribuyentes-de-multas-si-cumplen-requisitos","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/rectificaciones-salvan-a-contribuyentes-de-multas-si-cumplen-requisitos\/","title":{"rendered":"Rectificaciones salvan a contribuyentes de multas si cumplen requisitos"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p>Aprovechando este fallo del tributan Supremo, las peque\u00f1as empresas pueden reducir sus obligaciones tributarias y mejorar su flujo de caja.<\/p>\n<p>El Tribunal Fiscal del Per\u00fa (TF) emiti\u00f3 una decisi\u00f3n importante que cambia las reglas del juego para las peque\u00f1as empresas en materia de impuestos. En esta decisi\u00f3n, el TF estableci\u00f3 una norma que se aplica a todos los contribuyentes, lo que brinda un alivio significativo a aquellos que presenten declaraciones rectificatorias por montos menores a la mitad de una Unidad Impositiva Tributaria (UIT).<\/p>\n<p>La norma en cuesti\u00f3n, contenida en el art\u00edculo 77\u00b0 del C\u00f3digo Tributario, establece que las declaraciones rectificatorias deber\u00e1n ser presentadas dentro del plazo de prescripci\u00f3n de la obligaci\u00f3n tributaria. Sin embargo, el TF consider\u00f3 que esta norma es inconstitucional, ya que viola el derecho a la igualdad ante la ley.<\/p>\n<p>El TF argument\u00f3 que la norma es discriminatoria, ya que afecta de manera desproporcionada a las peque\u00f1as empresas. Estas empresas, por su tama\u00f1o y recursos, tienen dificultades para cumplir con los plazos de prescripci\u00f3n, lo que las expone a sanciones tributarias.<\/p>\n<p>El fallo del TF representa un importante avance para las peque\u00f1as empresas. Este fallo les permitir\u00e1 rectificar sus declaraciones tributarias sin temor a ser sancionadas, siempre que los montos de compras y ventas sean inferiores al umbral establecido por media UIT.<\/p>\n<p>El fallo del TF es un ejemplo de c\u00f3mo la justicia tributaria puede ayudar a promover la igualdad y la competitividad. Este fallo brinda un alivio significativo a las peque\u00f1as empresas, quienes son un importante motor de la econom\u00eda peruana.<\/p>\n<h3>\u00bfC\u00f3mo pueden las peque\u00f1as empresas aprovechar este fallo?<\/h3>\n<p>Aseg\u00farese de que los montos de compras y ventas sean inferiores al umbral establecido por media UIT.<\/p>\n<p>Presente la declaraci\u00f3n rectificatoria dentro del plazo de prescripci\u00f3n de la obligaci\u00f3n tributaria.<\/p>\n<p>Si tiene dudas sobre c\u00f3mo aplicar el fallo del TF, consulte con un asesor legal.<\/p>\n<p>+ PALABRAS: 288<\/p>\n<p>Rectificatoria, peque\u00f1a empresa, Tribunal Supremo de Per\u00fa<\/p>\n<table>\n<tbody>\n<tr>\n<td>COPY PARA COMPARTIR ART\u00cdCULO EN FACEBOOK<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a1Buenas noticias para las peque\u00f1as empresas!   Lee nuestro art\u00edculo para m\u00e1s informaci\u00f3n<\/p>\n<p>#justiciatributaria #peque\u00f1asempresas #Per\u00fa<\/p>\n<p>Rectificaciones salvan a contribuyentes de multas si cumplen requisitos<\/p>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>","protected":false},"excerpt":{"rendered":"<p>Aprovechando este fallo del tributan Supremo, las peque\u00f1as empresas pueden reducir sus obligaciones tributarias y mejorar su flujo de caja.<\/p>","protected":false},"author":1,"featured_media":0,"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-989152","post","type-post","status-publish","format-standard","hentry","category-actualidad","tag-60","tag-actualidad","tag-peru"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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