{"id":362,"date":"2021-06-15T16:46:08","date_gmt":"2021-06-15T16:46:08","guid":{"rendered":"https:\/\/allylatinx.com\/?p=362"},"modified":"2021-06-23T08:06:43","modified_gmt":"2021-06-23T08:06:43","slug":"discretionary-power-to-administer-penalties-for-the-tax-infraction-of-late-filing-of-return","status":"publish","type":"post","link":"https:\/\/allylatinx.com\/es\/discretionary-power-to-administer-penalties-for-the-tax-infraction-of-late-filing-of-return\/","title":{"rendered":"Facultad discrecional para administrar sanciones por la infracci\u00f3n tributaria de declaraci\u00f3n extempor\u00e1nea"},"content":{"rendered":"<p>Mediante Resoluci\u00f3n de la Superintendencia Nacional Adjunta de Impuestos Internos N\u00b0 000012-2021-SUNAT\/700000 publicada el 11 de junio de 2021, y que entr\u00f3 en vigor el 12 de junio de 2021, se resuelve aplicar la facultad discrecional para sancionar administrativamente la infracci\u00f3n tipificada en el numeral 1 del art\u00edculo 176 del C\u00f3digo Tributario, referida a la no presentaci\u00f3n de las declaraciones que contengan la determinaci\u00f3n de la deuda tributaria dentro de los plazos establecidos, respecto de los sujetos que se encuentren en el Nuevo R\u00e9gimen \u00danico Simplificado (NRUS) , para que no se vean afectados con el cierre de su local o la imposici\u00f3n de una multa. <a href=\"https:\/\/www.santivanez.com.pe\/2021\/06\/15\/se-aplica-la-facultad-discrecional-para-administrar-sanciones-por-la-infraccion-tipificada-en-el-numeral-1-del-articulo-176-del-codigo-tributario-en-que-incurran-los-sujetos-que-se-encuentren-en-el-nr\/\" target=\"_blank\" rel=\"noopener\">M\u00c1S<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>By means of Resolution of the National Deputy Superintendence of Internal Taxes N\u00b0 000012-2021-SUNAT\/700000 published on June 11, 2021, and which came into effect on June 12, 2021, it is resolved to apply the discretionary power to administratively sanction the infraction typified in numeral 1 of article 176 of the Tax Code, referred to the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-362","post","type-post","status-publish","format-standard","hentry","category-santivanez-abogados"],"acf":[],"_links":{"self":[{"href":"https:\/\/allylatinx.com\/es\/wp-json\/wp\/v2\/posts\/362","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/allylatinx.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/allylatinx.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/allylatinx.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/allylatinx.com\/es\/wp-json\/wp\/v2\/comments?post=362"}],"version-history":[{"count":0,"href":"https:\/\/allylatinx.com\/es\/wp-json\/wp\/v2\/posts\/362\/revisions"}],"wp:attachment":[{"href":"https:\/\/allylatinx.com\/es\/wp-json\/wp\/v2\/media?parent=362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/allylatinx.com\/es\/wp-json\/wp\/v2\/categories?post=362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/allylatinx.com\/es\/wp-json\/wp\/v2\/tags?post=362"}],"curies":[{"name":"gracias","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}