Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Casos Prcticos
Presunciones
Presunciones
ene-10
feb-10
mar-10
abr-10
may-10
jun-10
jul-10
ago-10
sep-10
oct-10
nov-10
dic-10
Total
Ventas
declaradas
20,000
18,000
15,000
45,000
62,000
51,000
48,000
42,000
29,000
35,000
28,000
84,000
477,000
Ventas
determinadas
por SUNAT
32,000
25,000
40,000
45,000
62,000
51,000
54,000
42,000
38,000
35,000
36,000
84,000
544,000
Ingresos
omitidos
12,000
7,000
25,000
6,000
9,000
8,000
67,000
Ventas
declaradas en
los meses en que
hay omisiones
20,000
18,000
15,000
48,000
29,000
28,000
158,000
Perodo
(*)
(*)
(*)
(*)
(*)
(*)
ene-10
feb-10
mar-10
abr-10
may-10
jun-10
jul-10
ago-10
sep-10
oct-10
nov-10
dic-10
Total
Ventas
declaradas
20,000
18,000
15,000
45,000
62,000
51,000
48,000
42,000
29,000
35,000
28,000
84,000
477,000
Presuncin
de ingresos
por ventas
omitidas
42.41%
19,085
26,294
21,629
17,812
14,844
35,624
135,288
Ventas
Omitidas
12,000
7,000
25,000
6,000
9,000
8,000
67,000
Total de Ingresos
Omitidos
12,000
7,000
25,000
19,085
26,294
21,629
6,000
17,812
9,000
14,844
8,000
35,624
202,288
Perodo
(*)
(*)
(*)
(*)
(*)
(*)
ene-10
feb-10
mar-10
abr-10
may-10
jun-10
jul-10
ago-10
sep-10
oct-10
nov-10
dic-10
Total
Total de
Ingresos
Omitidos
12,000
7,000
25,000
19,085
26,294
21,629
6,000
17,812
9,000
14,844
8,000
35,624
202,288
IGV de
ventas
omitidas
2,160
1,260
4,500
3,435
4,733
3,893
1,080
3,206
1,620
2,672
1,440
6,412
36,412
Multa (50%
de tributo
omitido)
1,080
630
2,250
1,718
2,366
1,947
540
1,603
810
1,336
720
3,206
18,206
Compras
declaradas
82,000
58,000
75,000
34,000
25,000
35,000
41,000
54,000
39,000
25,000
75,000
44,000
587,000
Compras
segn SUNAT
82,000
85,000
91,000
41,000
36,000
38,000
41,000
54,000
39,000
25,000
86,000
58,000
676,000
Compras
omitidas
27,000
16,000
7,000
11,000
3,000
11,000
14,000
89,000
declaradas en
meses en que se
detecta omisin
58,000
75,000
34,000
25,000
35,000
75,000
44,000
346,000
Compras omitidas
Compras declaradas
En los meses de Omisin
89,000
346,000
= 25.72%
Como 25.72% > 10% de las compras en los meses omitidos, se procede a
aplicar la presuncin de forma tal que el incremento no sea inferior al resultado
de aplicar el margen normal de utilidad bruta de esta empresa (30%) al total de
compras omitidas, por lo que se tomar como lmite en los meses en que se
incurri en la omisin.
S/. 89,000 x 30% =26,700
Perodo
ene-10
feb-10
mar-10
abr-10
may-10
jun-10
jul-10
ago-10
sep-10
oct-10
nov-10
dic-10
Total
Ventas
declaradas
103,722
98,662
90,000
22,768
31,623
45,536
51,861
68,305
49,331
31,623
90,000
55,656
739,087
Incremento
25.72% (a)
26,677
25,376
23,148
5,856
8,133
11,712
13,339
17,568
12,688
8,133
23,148
14,315
190,093
Compras
omitidas (b)
27,000
16,000
7,000
11,000
3,000
11,000
14,000
89,000
Incremento
mnimo para
meses de
omisin (c )
35,100
20,800
9,100
14,300
3,900
14,300
18,200
115,700
Monto
mayor
entre (a) y
(c)
26,677
35,100
23,148
9,100
14,300
11,712
13,339
17,568
12,688
8,133
23,148
18,200
213,113
Monto mayor
26,677
35,100
23,148
9,100
14,300
11,712
13,339
17,568
12,688
8,133
23,148
18,200
213,113
IGV
4,802
6,318
4,167
1,638
2,574
2,108
2,401
3,162
2,284
1,464
4,167
3,276
38,360
Multa
2,401
3,159
2,083
819
1,287
1,054
1,200
1,581
1,142
732
2,083
1,638
19,180
La incobrable S.A fue fiscalizada por el ejercicio 2011. Para efectos de la fiscalizacin, la
Administracin Tributaria tom como muestra 4 meses de los cuales se analizaron los ingresos
por cobranza, tomando de cada mes 5 das para luego calcular el promedio de ingresos
diarios. Los ingresos declarados fueron S/. 298,456.
1,361
1,573
1,881
1,936
1,133
7,884
1,577
Julio
Jueves 4
S/.
Lunes 8
S/.
Miercoles 17 S/.
Viernes 19
S/.
Sbado 20
S/.
Total
S/.
S/.
1,997
2,027
1,715
1,560
1,250
8,549
1,710
Agosto
Miercoles 07 S/.
Viernes 16
S/.
Lunes 19
S/.
Martes 20
S/.
Jueves 22
S/.
S/.
S/.
1,468
1,886
1,240
1,765
1,927
8,286
1,657
Setiembre
Lunes 09
S/.
Miercoles 18 S/.
Martes 24
S/.
Jueves 26
S/.
Viernes 27
S/.
S/.
S/.
1,539
1,724
1,571
1,631
1,695
8,160
1,632
1,234
1,585
1,042
1,483
1,619
6,963
1,393
Setiembre
Lunes 09
S/.
Miercoles 18 S/.
Martes 24
S/.
Jueves 26
S/.
Viernes 27
S/.
S/.
S/.
1,293
1,449
1,320
1,371
1,424
6,857
1,371
1,144
1,322
1,581
1,627
952
6,625
1,325
Julio
Jueves 4
S/.
Lunes 8
S/.
Miercoles 17 S/.
Viernes 19
S/.
Sbado 20
S/.
Total
S/.
S/.
1,678
1,703
1,441
1,311
1,050
7,184
1,437
Agosto
Miercoles 07 S/.
Viernes 16
S/.
Lunes 19
S/.
Martes 20
S/.
Jueves 22
S/.
S/.
S/.
Promedio de ingresos
S/.
1,325
S/.
1,437
S/.
1,393
S/.
1,371
Das de atencin en el
mes
18
20
20
20
Ingreso mensual
promedio
23,851
28,736
27,852
27,429
107,868
S/. 107,868
Nmero de meses
S/. 26,958
S/. 323,496
S/. 323,496 (Ing. est.) - S/.298,456 (Ing. Dec.) = S/. 25,040 (Vtas. omitidas)
Perodo
ene-11
feb-11
mar-11
abr-11
may-11
jun-11
jul-11
ago-11
sep-11
oct-11
nov-11
dic-11
Total
Ventas
declaradas
20,200
18,600
22,500
24,500
23,200
22,400
28,720
26,400
27,050
24,300
26,100
34,486
298,456
%
6.77%
6.23%
7.54%
8.21%
7.77%
7.51%
9.62%
8.85%
9.06%
8.14%
8.75%
11.55%
100.00%
Ventas
omitidas
segn
SUNAT
1,695
1,560
1,888
2,056
1,946
1,881
2,409
2,216
2,269
2,038
2,191
2,892
25,040
Ventas totales
segunSUNAT
21,895
20,160
24,388
26,556
25,146
24,281
31,129
28,616
29,319
26,338
28,291
37,378
323,496
IGV SUNAT
3,941
3,629
4,390
4,780
4,526
4,370
5,603
5,151
5,277
4,741
5,092
6,728
58,229
IGV
declarado
3,636
3,348
4,050
4,410
4,176
4,032
5,170
4,752
4,869
4,374
4,698
6,207
53,722
IGV x
Pagar
305
281
340
370
350
338
434
399
408
367
394
521
4,507
Multa
153
140
170
185
175
169
217
199
204
183
197
260
2,254
6,600
47,000
4,800
15,200
25,840
1,160
55,810
5,400
9,010
35,400
6,000
-2,210
-2,210
Perodo
ene-11
feb-11
mar-11
abr-11
may-11
jun-11
jul-11
ago-11
sep-11
oct-11
nov-11
dic-11
Total
No de ultimo
comprobante de
vta del mes
001-2072
001-2167
001-2286
001-2345
001-2467
001-2568
001-2789
001-2878
001-2987
001-3034
001-3156
001-3245
VV
Meses
44
47
44
55
56
54
54
56
50
48
47
46
601
12
VV promedio
50
VV promedio
S/.
Ventas omitidas
50 S/.
110,500
Ventas
declaradas
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,085,627
1,235,420
888,670
978,503
1,342,943
1,388,023
938,218
979,271
1,366,485
1,236,644
698,877
339,661
12,478,342
%
8.70%
9.90%
7.12%
7.84%
10.76%
11.12%
7.52%
7.85%
10.95%
9.91%
5.60%
2.72%
100.00%
Venta
omitida en
el mes
9,614
10,940
7,868
8,663
11,890
12,288
8,310
8,674
12,100
10,951
6,188
3,006
110,500
Ventas segn
SUNAT
1,095,241
1,246,360
896,538
987,166
1,354,833
1,400,311
946,528
987,945
1,378,585
1,247,595
705,065
342,667
12,588,831
venta omitida
S/.
9,614
S/.
10,940
S/.
7,868
S/.
8,663
S/.
11,890
S/.
12,288
S/.
8,310
S/.
8,674
S/.
12,100
S/.
10,951
S/.
6,188
S/.
3,006
110,500
IGV omitido
S/.
1,730
S/.
1,969
S/.
1,416
S/.
1,559
S/.
2,140
S/.
2,212
S/.
1,496
S/.
1,561
S/.
2,178
S/.
1,971
S/.
1,114
S/.
541
19,888
Multa
865
985
708
780
1,070
1,106
748
781
1,089
986
557
271
9,944
La desordenada S.A fue fiscalizada por el ejercicio 2011 por el IGV 2011,
efectuando la SUNAT un inventario fsico, determinndose diferencias con las
existencias de bienes que aparecen en los libros contables, equivalentes a 2,230
items. Ello consta en las actas suscritas por el contribuyente.
Determinacin de la diferencia:
Inventario inicial
Compras
Enero
Febrero
Marzo
Abril
Ventas
Enero
Febrero
Marzo
Abril
Saldo final segn documentos
Saldo final segn inventario fisico
Sobrante
16,600
47,000
4,800
15,200
25,840
1,160
55,810
5,400
9,010
35,400
6,000
7,790
10,020
2,230
No de ultimo
comprobante de
compra del mes
001-2072
001-2167
001-2286
001-2345
001-2467
001-2568
001-2789
001-2878
001-2987
001-3034
001-3156
001-3245
-
VC
48.50
49.00
49.50
49.60
49.80
50.20
50.30
50.50
50.50
50.50
50.50
50.50
599.40
Meses
12
VCP
50
VV promedio
Ventas omitidas
50 S/.
111,500
Perodo
ene-11
feb-11
mar-11
abr-11
may-11
jun-11
jul-11
ago-11
sep-11
oct-11
nov-11
dic-11
Total
Venta declarada
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
520,000
560,000
620,000
520,000
480,000
510,000
696,000
650,000
620,000
580,000
592,000
680,000
7,028,000
Valor de
inventario de
existencias
del mes
S/.
100,000
S/.
102,000
S/.
105,000
S/.
100,000
S/.
80,000
S/.
105,000
S/.
105,000
S/.
110,000
S/.
110,000
S/.
95,000
S/.
90,000
S/.
100,000
100,167
PROMEDIO
MENSUAL
INVENTARIOS
Ventas
declaradas
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
520,000
560,000
620,000
520,000
480,000
510,000
696,000
650,000
620,000
580,000
592,000
680,000
7,028,000
%
7.40%
7.97%
8.82%
7.40%
6.83%
7.26%
9.90%
9.25%
8.82%
8.25%
8.42%
9.68%
100.00%
Venta
omitida en
el mes
578,890
623,480
689,974
578,890
534,300
567,938
774,461
723,613
689,974
645,384
658,683
757,251
7,822,840
Ventas segn
SUNAT
1,098,890
1,183,480
1,309,974
1,098,890
1,014,300
1,077,938
1,470,461
1,373,613
1,309,974
1,225,384
1,250,683
1,437,251
14,850,840
Perodo
ene-11
feb-11
mar-11
abr-11
may-11
jun-11
jul-11
ago-11
sep-11
oct-11
nov-11
dic-11
Total
Ventas
declaradas
S/.
578,890
S/.
623,480
S/.
689,974
S/.
578,890
S/.
534,300
S/.
567,938
S/.
774,461
S/.
723,613
S/.
689,974
S/.
645,384
S/.
658,683
S/.
757,251
7,822,840
IGV omitido
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
104,200
112,226
124,195
104,200
96,174
102,229
139,403
130,250
124,195
116,169
118,563
136,305
1,408,111
Multa
52,100
56,113
62,098
52,100
48,087
51,114
69,702
65,125
62,098
58,085
59,281
68,153
704,056
9,700
47,000
55,810
890
10
880
Perodo
ene-11
feb-11
mar-11
abr-11
may-11
jun-11
jul-11
ago-11
sep-11
oct-11
nov-11
dic-11
Meses
considerados
VV
105
104
107
108
106
107
105
106
105
107
107
108
1,274
12
VVP
S/.
106
Faltantes
880 S/.
VVP
Ventas omitidas
106 S/.
93,390
Perodo
ene-11
feb-11
mar-11
abr-11
may-11
jun-11
jul-11
ago-11
sep-11
oct-11
nov-11
dic-11
Ventas
declaradas
% (*)
S/. 520,000
S/. 560,000
S/. 620,000
S/. 520,000
S/. 480,000
S/. 510,000
S/. 696,000
S/. 650,000
S/. 620,000
S/. 580,000
S/. 592,000
S/. 680,000
S/. 7,028,000
7.4%
8.0%
8.8%
7.4%
6.8%
7.3%
9.9%
9.2%
8.8%
8.3%
8.4%
9.7%
100%
Venta
omitida del
mes
S/. 6,910
S/. 7,441
S/. 8,239
S/. 6,910
S/. 6,378
S/. 6,777
S/. 9,249
S/. 8,637
S/. 8,239
S/. 7,707
S/. 7,867
S/. 9,036
S/. 93,390
Ventas segn
SUNAT
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
526,910
567,441
628,239
526,910
486,378
516,777
705,249
658,637
628,239
587,707
599,867
689,036
7,121,390
Ventas
omitidas
S/.
6,910
S/.
7,441
S/.
8,239
S/.
6,910
S/.
6,378
S/.
6,777
S/.
9,249
S/.
8,637
S/.
8,239
S/.
7,707
S/.
7,867
S/.
9,036
S/.
93,390
IGV
Omitido
S/. 1,244
S/. 1,339
S/. 1,483
S/. 1,244
S/. 1,148
S/. 1,220
S/. 1,665
S/. 1,555
S/. 1,483
S/. 1,387
S/. 1,416
S/. 1,626
S/. 16,810
Multa
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
622
670
741
622
574
610
832
777
741
694
708
813
8,405
No Acumulacin de presunciones
Es improcedente la acumulacin de
presunciones
Prevalece aquella que origine mayor
tributo o base imponible