{"id":3194,"date":"2024-04-23T09:52:15","date_gmt":"2024-04-23T14:52:15","guid":{"rendered":"https:\/\/frateradvisors.com\/?p=3194"},"modified":"2024-04-23T10:09:28","modified_gmt":"2024-04-23T15:09:28","slug":"con-la-sunat-mas-vale-que-sobre-a-que-falte-porque-contratito-manda","status":"publish","type":"post","link":"https:\/\/frateradvisors.com\/en\/con-la-sunat-mas-vale-que-sobre-a-que-falte-porque-contratito-manda\/","title":{"rendered":"Con la SUNAT, m\u00e1s vale que sobre a que falte porque contratito manda"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3194\" class=\"elementor elementor-3194\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e44d4b2 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no e-con e-parent\" data-id=\"2e44d4b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3bfcde4b elementor-widget elementor-widget-text-editor\" data-id=\"3bfcde4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"p1\">El C\u00f3digo Tributario establece claramente que, si bien la facultad de fiscalizaci\u00f3n de la Administraci\u00f3n Tributaria es discrecional, \u00e9sta debe orientarse a la toma de las mejores decisiones para el inter\u00e9s p\u00fablico, esto es, para el cumplimiento de la obligaci\u00f3n tributaria dentro del marco normativo vigente (legalidad).<\/p>\n<p class=\"p1\">Creo que nadie, con cierto conocimiento t\u00e9cnico podr\u00eda cuestionar \u2013por lo menos te\u00f3ricamente \u2013 la idoneidad de dicha facultad, sobre todo en un pa\u00eds con mucha informalidad y poca cultura tributaria como el nuestro.<\/p>\n<p class=\"p1\">Sin embargo,<span class=\"Apple-converted-space\">\u00a0 <\/span>en la pr\u00e1ctica, dicha facultad se ha distorsionado mucho, pues cada vez m\u00e1s, tomo conocimiento de requerimientos de auditores de la Administraci\u00f3n Tributaria que resultan muchas veces innecesarios, excesivos y costosos para los contribuyentes; me refiero espec\u00edficamente a la carga probatoria en la que \u00e9stos deben incurrir para probar la fehaciencia o realidad de sus gastos, sobre todo de servicios.<\/p>\n<p class=\"p1\">Y no me refiero a la obligaci\u00f3n de custodiar documentaci\u00f3n de per\u00edodos no prescritos ni a la obligaci\u00f3n de presentar actas de conformidad y los entregables pactados con los proveedores, los que deber\u00edan considerarse prueba suficiente para acreditar que un servicio se llev\u00f3 a cabo, sino a documentaci\u00f3n que es exigida para probar algunas fases o prestaciones accesorias o que finalmente no fueron necesarias ejecutarse porque el servicio (objeto del contrato) se cumpli\u00f3 sin ellas, pero que constan como obligaciones en los contratos suscritos entre los proveedores y clientes.<\/p>\n<p class=\"p1\">En tal sentido, como constan contractualmente, los auditores de la Administraci\u00f3n Tributaria exigen la documentaci\u00f3n que acredite su ejecuci\u00f3n y al no ser entregadas, se desconoce el 100% del gasto pagado sin siquiera cruzar la informaci\u00f3n con el proveedor que ejecut\u00f3 el servicio, quien claramente podr\u00eda acreditar que fue una prestaci\u00f3n accesoria no ejecutada o que es parte de un servicio total que se prueba, entre otros, con emails, entregables o actas de conformidad.<\/p>\n<p class=\"p1\">Al parecer existen algunos fiscalizadores que no buscan entender la naturaleza del gasto de sus fiscalizados, sino solo identificar qu\u00e9 no se tiene de lo que el contrato indica para desconocer un pago en su totalidad.<\/p>\n<p class=\"p1\">De esto, la conclusi\u00f3n es que las empresas deben incurrir en costos excesivos para rastrear sus contratos con proveedores que les prestaron servicios por los per\u00edodos a\u00fan no fiscalizados, a fin de poder sanear, en la medida de lo posible, cualquier \u201ccontingencia\u201d que se generar\u00e1 por la \u201cdiscrecionalidad\u201d de la Administraci\u00f3n Tributaria<b>. \u00bfLa lecci\u00f3n? \u00a1Mejor que sobre a que falte porque contratito manda! <\/b><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>El C\u00f3digo Tributario establece claramente que, si bien la facultad de fiscalizaci\u00f3n de la Administraci\u00f3n Tributaria es discrecional, \u00e9sta debe orientarse a la toma de las mejores decisiones para el inter\u00e9s p\u00fablico, esto es, para el cumplimiento de la obligaci\u00f3n tributaria dentro del marco normativo vigente (legalidad).<\/p>","protected":false},"author":3,"featured_media":3208,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[9],"tags":[12,11],"class_list":["post-3194","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-9","tag-contratos","tag-sunat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Con la SUNAT, m\u00e1s vale que sobre a que falte porque contratito manda - Injury and Accident Lawyer<\/title>\n<meta name=\"description\" content=\"El C\u00f3digo Tributario establece claramente que, si bien la facultad de fiscalizaci\u00f3n de la Administraci\u00f3n Tributaria es discrecional, \u00e9sta debe orientarse a la toma de las mejores decisiones para el inter\u00e9s p\u00fablico, esto es, para el cumplimiento de la obligaci\u00f3n tributaria dentro del 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