{"id":989185,"date":"2024-06-13T00:00:00","date_gmt":"2024-06-13T05:00:00","guid":{"rendered":"https:\/\/cgestiona.com\/?p=989185"},"modified":"2026-05-15T00:22:31","modified_gmt":"2026-05-15T05:22:31","slug":"sunat-elimina-multas-por-no-presentar-declaraciones-a-tiempo","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/sunat-elimina-multas-por-no-presentar-declaraciones-a-tiempo\/","title":{"rendered":"SUNAT elimina multas por no presentar declaraciones a tiempo"},"content":{"rendered":"
\n

La SUNAT ha implementado medidas significativas para facilitar el cumplimiento tributario de las microempresas y el Nuevo RUS.<\/p>\n

Buena noticia para las microempresas peruanas: La SUNAT ha decidido eliminar por completo las multas a aquellas empresas con ingresos anuales de hasta 150 UIT (S\/645,000) que no hayan presentado sus declaraciones juradas en los plazos establecidos.<\/p>\n

Esta medida, implementada a trav\u00e9s de la Resoluci\u00f3n de Superintendencia N\u00b0 000078-2021\/SUNAT, busca impulsar el cumplimiento tributario y reactivar la econom\u00eda del pa\u00eds.<\/p>\n

\u00bfQui\u00e9nes se benefician?<\/h3>\n

La iniciativa est\u00e1 dirigida a las microempresas que se encuentran bajo el R\u00e9gimen General, el R\u00e9gimen MYPE Tributario y el R\u00e9gimen Especial del Impuesto a la Renta, siempre que sus ingresos netos no superen el monto mencionado. Cabe destacar que este segmento empresarial representa el 95% del total de empresas en Per\u00fa.<\/p>\n

\u00bfC\u00f3mo funciona?<\/h3>\n

Para acceder a este beneficio, las microempresas que no hayan presentado sus declaraciones juradas a tiempo deben subsanar voluntariamente la omisi\u00f3n. Esto significa presentar la declaraci\u00f3n correspondiente antes de ser notificadas por la SUNAT o dentro de los 7 d\u00edas posteriores a la recepci\u00f3n de la notificaci\u00f3n.<\/p>\n

\u00bfQu\u00e9 beneficios se obtienen?<\/h3>\n

Las microempresas que cumplan con los plazos establecidos para subsanar la omisi\u00f3n obtendr\u00e1n una reducci\u00f3n del 100%, 95% o 90% en la multa original, dependiendo del momento en que realicen el tr\u00e1mite. Esto les permitir\u00e1 regularizar su situaci\u00f3n tributaria sin incurrir en gastos adicionales.<\/p>\n

\u00bfC\u00f3mo se aplica a las sanciones anteriores?<\/h3>\n

Los alcances de esta resoluci\u00f3n tambi\u00e9n abarcan las sanciones impuestas antes de su entrada en vigencia. Siempre que el infractor cumpla con los criterios de gradualidad establecidos y no haya sido beneficiado por una gradualidad previa, podr\u00e1 acceder a la eliminaci\u00f3n o reducci\u00f3n de la multa.<\/p>\n

\u00bfQu\u00e9 pasa con el Nuevo RUS?<\/h3>\n

En el caso del Nuevo R\u00e9gimen \u00danico Simplificado (Nuevo RUS), la SUNAT ha establecido, a trav\u00e9s de la Resoluci\u00f3n de Superintendencia Nacional Adjunta de Tributos Internos N.\u00b0 000012-2021-SUNAT\/700000, la facultad discrecional de no aplicar sanciones administrativas por la omisi\u00f3n de presentar la declaraci\u00f3n jurada en los plazos establecidos. Esta medida busca incentivar el cumplimiento tributario en este segmento y aplica incluso a las infracciones cometidas antes del 11 de junio de 2021, siempre que no se haya emitido la resoluci\u00f3n de cierre o no haya surtido efecto su notificaci\u00f3n.<\/p>\n

+ PALABRAS: 360<\/p>\n

#Nuevo RUS, SUNAT, sanciones<\/p>\n\n\n\n
COPY PARA COMPARTIR ART\u00cdCULO EN FACEBOOK<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Atenci\u00f3n microempresas! La SUNAT te ayuda a regularizarte.<\/p>\n

\u00bfNo has presentado tus declaraciones juradas a tiempo? Lee nuestro articulo<\/p>\n

#SUNAT #microempresas #formalizaci\u00f3n #beneficios #econom\u00edaperuana<\/p>\n

SUNAT elimina multas por no presentar declaraciones a tiempo<\/p>\n<\/div>\n

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

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