{"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\/pt\/discretionary-power-to-administer-penalties-for-the-tax-infraction-of-late-filing-of-return\/","title":{"rendered":"Poder discricion\u00e1rio para administrar penalidades por infra\u00e7\u00e3o fiscal de apresenta\u00e7\u00e3o tardia de declara\u00e7\u00e3o"},"content":{"rendered":"<p>Por meio da Resolu\u00e7\u00e3o da Superintend\u00eancia Nacional Adjunta de Impostos Internos n\u00ba 000012-2021-SUNAT \/ 700000 publicada em 11 de junho de 2021, e que entrou em vigor em 12 de junho de 2021, resolve-se aplicar o poder discricion\u00e1rio para san\u00e7\u00e3o administrativa a infrac\u00e7\u00e3o tipificada no n.\u00ba 1 do artigo 176\u00ba do C\u00f3digo Tribut\u00e1rio, referente \u00e0 falta de apresenta\u00e7\u00e3o das declara\u00e7\u00f5es contendo a apura\u00e7\u00e3o da d\u00edvida tribut\u00e1ria nos prazos estabelecidos, no que respeita \u00e0s mat\u00e9rias que se encontram no Novo Regime \u00danico Simplificado (NRUS) , para que n\u00e3o sejam afetados com o encerramento das suas instala\u00e7\u00f5es ou com a aplica\u00e7\u00e3o de 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\">MAIS<\/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\/pt\/wp-json\/wp\/v2\/posts\/362","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/allylatinx.com\/pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/allylatinx.com\/pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/allylatinx.com\/pt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/allylatinx.com\/pt\/wp-json\/wp\/v2\/comments?post=362"}],"version-history":[{"count":0,"href":"https:\/\/allylatinx.com\/pt\/wp-json\/wp\/v2\/posts\/362\/revisions"}],"wp:attachment":[{"href":"https:\/\/allylatinx.com\/pt\/wp-json\/wp\/v2\/media?parent=362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/allylatinx.com\/pt\/wp-json\/wp\/v2\/categories?post=362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/allylatinx.com\/pt\/wp-json\/wp\/v2\/tags?post=362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}