{"id":411,"date":"2021-07-01T18:18:41","date_gmt":"2021-07-01T18:18:41","guid":{"rendered":"https:\/\/allylatinx.com\/?p=411"},"modified":"2021-07-08T18:21:39","modified_gmt":"2021-07-08T18:21:39","slug":"2-single-regulatory-framework-for-the-fractioning-and-deferral-of-tax-debts","status":"publish","type":"post","link":"https:\/\/allylatinx.com\/es\/2-single-regulatory-framework-for-the-fractioning-and-deferral-of-tax-debts\/","title":{"rendered":"Marco normativo \u00fanico para el fraccionamiento y diferimiento de las deudas tributarias"},"content":{"rendered":"<p>Mediante Resoluci\u00f3n de Superintendencia N\u00b0 000087-2021\/SUNAT, publicada el 30 de junio de 2021 y con vigencia a partir del 1 de julio de 2021, modifican la Resoluci\u00f3n de Superintendencia N\u00b0 161-2015\/SUNAT que aprob\u00f3 el Reglamento de diferimiento y\/o fraccionamiento de la deuda tributaria por impuestos internos y la Resoluci\u00f3n de Superintendencia N\u00b0 190-2015\/SUNAT que aprob\u00f3 las disposiciones para la aplicaci\u00f3n de la excepci\u00f3n que permite a la SUNAT otorgar aplazamientos y\/o fraccionamientos por el saldo de la deuda tributaria por impuestos internos anteriormente sujetos a aplazamiento y\/o fraccionamiento, a fin de incluir la deuda por impuestos aduaneros en dicha normativa. <a href=\"https:\/\/www.santivanez.com.pe\/2021\/07\/01\/establecen-un-unico-marco-normativo-para-el-aplazamiento-y-o-fraccionamiento-de-la-deuda-por-tributos-internos-y-aduaneros\/\" target=\"_blank\" rel=\"noopener\">M\u00c1S<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>By means of Superintendence Resolution N\u00b0 000087-2021\/SUNAT, published on June 30, 2021 and effective as of July 1, 2021, they modify Superintendence Resolution N\u00b0 161-2015\/SUNAT that approved the Regulation of deferral and\/or installment of the tax debt for internal taxes and Superintendence Resolution N\u00b0 190-2015\/SUNAT that approved the provisions for the application of the exception [&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":[32],"class_list":["post-411","post","type-post","status-publish","format-standard","hentry","category-santivanez-abogados","tag-santivanez-abogados"],"acf":[],"_links":{"self":[{"href":"https:\/\/allylatinx.com\/es\/wp-json\/wp\/v2\/posts\/411","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=411"}],"version-history":[{"count":0,"href":"https:\/\/allylatinx.com\/es\/wp-json\/wp\/v2\/posts\/411\/revisions"}],"wp:attachment":[{"href":"https:\/\/allylatinx.com\/es\/wp-json\/wp\/v2\/media?parent=411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/allylatinx.com\/es\/wp-json\/wp\/v2\/categories?post=411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/allylatinx.com\/es\/wp-json\/wp\/v2\/tags?post=411"}],"curies":[{"name":"gracias","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}