{"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\/pt\/2-single-regulatory-framework-for-the-fractioning-and-deferral-of-tax-debts\/","title":{"rendered":"Marco regulat\u00f3rio \u00fanico para o fracionamento e diferimento de d\u00edvidas fiscais"},"content":{"rendered":"<p>Por meio da Resolu\u00e7\u00e3o da Superintend\u00eancia n\u00ba 000087-2021 \/ SUNAT, publicada em 30 de junho de 2021 e com vig\u00eancia a partir de 1\u00ba de julho de 2021, alteram a Resolu\u00e7\u00e3o da Superintend\u00eancia n\u00ba 161-2015 \/ SUNAT que aprovou o Regulamento de diferimento e \/ ou parcelamento de a d\u00edvida tribut\u00e1ria de tributos internos e a Resolu\u00e7\u00e3o Superintend\u00eancia n\u00ba 190-2015 \/ SUNAT que aprovou as disposi\u00e7\u00f5es para aplica\u00e7\u00e3o da exce\u00e7\u00e3o que permite \u00e0 SUNAT conceder o diferimento e \/ ou parcelamento do saldo da d\u00edvida tribut\u00e1ria de tributos internos anteriormente sujeitos a diferimento e \/ ou parcelado, a fim de incluir a d\u00edvida dos tributos aduaneiros na referida regulamenta\u00e7\u00e3o. <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\">MAIS<\/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\/pt\/wp-json\/wp\/v2\/posts\/411","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=411"}],"version-history":[{"count":0,"href":"https:\/\/allylatinx.com\/pt\/wp-json\/wp\/v2\/posts\/411\/revisions"}],"wp:attachment":[{"href":"https:\/\/allylatinx.com\/pt\/wp-json\/wp\/v2\/media?parent=411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/allylatinx.com\/pt\/wp-json\/wp\/v2\/categories?post=411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/allylatinx.com\/pt\/wp-json\/wp\/v2\/tags?post=411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}