Regarding the type of accounting system as we know all taxpayers who must enroll in the National Register of Taxpayers (RUC) is required to notify the SUNAT the accounting system under which it books and records. However, in practice it is noted that this paper is exclusively on Major Books: Cash and Banks, Journal, Staff, Inventory and Balances if full accounting and Simplified Journal if accounting is simplified, since for other records is required to keep the taxpayer may do so as or different. To say whether the type of accounting is manual, it means that real books are carried by hand and subsidiary records may also be manual or computerized and manual accounting system being considered.
The Tax Court took action on the Resolution No. 1006-4-1999, which states that the way to keep track of sales is to what the company sees fit, depending on the nature and scale of its operations This does not necessarily coincide with the way they are carried Books Main.
is important to note that, once adopted the system to be carried Books Main, you can not varied during the year until the following year, in which case you should report the change within five (05) working days of the change.
The failure of the legalization of accounting books, records or performance in a delayed triggered the commission of offenses under Article 175 I of the Tax Code. Resolution No. 451-2-2001 Tax Court states that the infringement, if connected to carrying no books or accounts, creates a single penalty with no differences between the number of missing books and records, that is, impose a only sanction and the case of one or more books or missing records.
In Article 175 of the Tax Code is observed three breaches that are most important:
• No. 1 Article 175 of the Tax Code: "Ignore bring books or other books and / or records required by law regulations or order of supervision or other means of control required by laws and regulations. Punishment 0.6% of net income, see maximum and minimum limits.
• No. 2 Article 175 of the Tax Code "to bring books or other books and / or records required by law, regulation or resolution without observing Superintendent ... such terms and conditions set out in relevant standards. " Punishment 0.3% of net income
• No. 5 of Article 175 of the Tax Code "to bring in arrears more than allowed by current regulations, the books or other books or records required by law, regulation or resolution SUNAT Superintendency of which are linked to taxation. " Punishment 0.3% of net income.
COMMUNICATION SYSTEM OF ACCOUNTING CHANGE
• The deadline for reporting to the Tax-SUNAT, changing accounting system is five (05) days the month of January of each year, this period is established in the Single Text of Administrative Procedures - TUPA SUNAT. For example, if from January 1 of 2.009 a taxpayer changed its accounting system manual to computerized, had a deadline to be reported until January 08, 2.009. The accounting system is chosen can not be changed during the year.
• Changing accounting system modifications must be made on Form N ° 2127 "Application Data Modification", within the deadline.
• You can also inform Operations Online - Virtual SUNAT SOL (www.sunat.gob.pe) and enter their data via virtual form N ° 3128 - "Changing of the RUC data online." It is therefore necessary to have the password, if you have not had to request the Taxpayer Service Centers. This works as long as the condition of the home is like there.
• The penalty for failure to notify the change of accounting system within the prescribed period is set out in paragraph 5 of article 173 º of the Single Text of the Tax Code DS N º 135-99-EF: "Failure to provide or communicate to the Administration Tax information regarding the history or data to the registration, change of address or update the records or provide it without observing the form, terms and conditions established by the Tax Administration, whose penalty is 50% of the ITU or Comiso (2) for the general system in accordance with Article 51 of Legislative Decree N º 981 , published on March 15 2,007, effective from April 1 of 2,007.
• This sentence is subject to the Conditions of Gradual, as established by Resolution No. 063-2007/SUNAT Superintendency, published on March 31 and in force to 2,007 from 2,007 on April 1:
• If remedied the breach before the notice takes effect SUNAT in which it communicates to the offender who has committed a violation, the discount is 100%.
• If the breach is remedied within the time allowed by SUNAT, counted from the date of taking effect of the notification that is communicated to the offender who has committed a violation: The rebate is 80% and 50% payment without payment.
• (2) the fine will be applied in all cases except when local goods are not reported. In this case, the sanction of confiscation.
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