1)

DETERMINAMOS LOS 04 MESES DE MAYOR OMISON

MES
FEBRERO
ABRIL
JUNIO
OCTUBRE
TOTAL

2)

DECLARADO AUDITADO
144300
154400
150500
158500
157000
164500
151000
157900
602800
635300

OMITIDO
10100
8000
7500
6900
32500

DETERMINAMOS EL % DE OMISION
VENTAS OMITIDAS *100
VENTAS DECLARADAS

32500*100
602800

5.39151%

COMO NO LLEGA AL 10% SE HACE SOBRE BASE CIERTA

MES

ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE

IMPORTE
MONTO
SEGN C/P REGISTRADO
DECLARADO
132000
132000
144300
154400
189500
139400
150500
158500
134000
138000
157000
164500
154200
154200
143700
143700
136500
136500
151000
157900
149000
152650
128000
128000

OMISION
0
10100
8000
4000
7500
0
0
0
6900
3650
0

CALCULO DE LAS OMISIONES REGISTRADAS REALES

MES

FEBRERO
ABRIL
MAYO
JUNIO
OCTUBRE
NOVIEMBRE

IMPORTE
MONTO
SEGN C/P REGISTRADO
DECLARADO
144300
154400
150500
158500
134000
138000
157000
164500
151000
157900
149000
152650

OMISION
10100
8000
4000
7500
6900
3650

FEBRERO
MARZO
ABRIL
MAYO
JUNIO
OCTUBRE
NOVIEMBRE

OMISION IGV
10100
-50100
8000
4000
7500
6900
3650
0

COEFICIENTE
LUEGO SE PROCEDE A ACTUALIZAR.
SOLO UN MES DE IGV
06 MESES DE RENTA

1818
-9018
1440
720
1350
1242
657

0.3

RENTA
151.50
2400.00
1200.00
2250.00
2070.00
1095.00

Enero
Febrero
Marzo
Abril

0.35483871

3000
2000
1800
2500
9300

4000
3000
2400
3200

1000
1000
600
700
3300

compra omitida

margen

incrmento
mess
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Ventas
1,356,150.00
1,568,250.00
1,674,650.00
1,436,950.00
1,125,640.00
965,260.00
2,740,100.00
1,953,700.00
1,264,300.00
985,000.00
1,897,900.00
1,540,700.00
18,508,600.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

13.82%
187,419.93
216,732.15
231,436.63
198,586.49
155,563.45
133,398.93
378,681.82
270,001.34
174,726.26
136,127.00
262,289.78
212,924.74
2,557,888.52

S/.

15,800.00

S/.

19,900.00

S/.

18,000.00

S/.

25,100.00

S/.

78,800.00

5
25%
S/.

3,950.00

S/.

4,975.00

S/.

4,500.00

S/.

6,275.00

S/. 19,700.00

6
7
Mayor valor
monto Min.
Mayor valor
S/.
187,419.93
S/. 19,750.00 S/.
216,732.15
S/.
231,436.63
S/. 24,875.00 S/.
198,586.49
S/.
155,563.45
S/. 22,500.00 S/.
133,398.93
S/.
378,681.82
S/. 31,375.00 S/.
270,001.34
S/.
174,726.26
S/.
136,127.00
S/.
262,289.78
S/.
212,924.74
S/. 98,500.00 S/. 2,557,888.52

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

8
18%
IGV
33,735.59
39,011.79
41,658.59
35,745.57
28,001.42
24,011.81
68,162.73
48,600.24
31,450.73
24,502.86
47,212.16
38,326.45
460,419.93

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

9
50%
MULTA
16,868
19,506
20,829
17,873
14,001
12,006
34,081
24,300
15,725
12,251
23,606
19,163
230,210

S/.
S/.
S/.
S/.
S/.

159,000.00
161,000.00
181,000.00
227,000.00
728,000.00

S/.
S/.
S/.
S/.
S/.

1,126,000.00
1,312,000.00
1,697,000.00
1,963,000.00
6,098,000.00

0.119383404
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

1,619,000.00
1,712,300.00
1,711,500.00
1,915,900.00
1,955,400.00
2,145,600.00
1,934,500.00
1,450,300.00
2,356,000.00
2,320,000.00
2,156,000.00
1,805,000.00
23,081,500.00

11.93834044
S/. 193,281.73
S/. 204,420.20
S/. 204,324.70
S/. 228,726.66
S/. 233,442.31
S/. 256,149.03
S/. 230,947.20
S/. 173,141.75
S/. 281,267.30
S/. 276,969.50
S/. 257,390.62
S/. 215,487.04
S/. 2,755,548.05

S/.

17%
159,000.00 S/. 27,030.00

S/.

161,000.00 S/. 27,370.00

S/.
S/.
S/.

181,000.00 S/. 30,770.00

125,000.00 S/. 21,250.00
227,000.00 S/. 38,590.00

S/.

853,000.00

IR.
S/. 2,343,866.32

145010

Min
S/. 186,030.00

S/. 188,370.00
S/. 211,770.00
S/. 146,250.00
S/. 265,590.00

S/. 998,010.00

Mayor
S/.
193,281.73
S/.
204,420.20
S/.
204,324.70
S/.
228,726.66
S/.
233,442.31
S/.
256,149.03
S/.
230,947.20
S/.
173,141.75
S/.
281,267.30
S/.
276,969.50
S/.
257,390.62
S/.
215,487.04
S/. 2,562,266.32

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

18%
34,790.71
36,795.64
36,778.45
41,170.80
42,019.62
46,106.83
41,570.50
31,165.52
50,628.11
49,854.51
46,330.31
38,787.67
461,207.94

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

50%
17,395.36
18,397.82
18,389.22
20,585.40
21,009.81
23,053.41
20,785.25
15,582.76
25,314.06
24,927.25
23,165.16
19,393.83
230,603.97

3000
2000
4000
3800
2200
15000

trabaja dias

3000
25
75000

faltante

25

Valor de venta promedio

Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

Total ventas Omitidas

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

800.00
800.00
800.00
800.00
800.00
800.00
850.00
850.00
850.00
850.00
850.00
860.00
9,910.00

S/.

825.83

S/.

20,646

TOTAL VENTAS

S/.

Meses
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre
TOTAL

6,569,500.00
Vtas Declaras

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

547,000.00
560,000.00
545,000.00
548,000.00
562,000.00
561,500.00
575,000.00
455,000.00
553,000.00
551,500.00
562,300.00
549,200.00
6,569,500.00

%
8.33%
8.52%
8.30%
8.34%
8.55%
8.55%
8.75%
6.93%
8.42%
8.39%
8.56%
8.36%
100.00%

Omision por
Venta
S/.
1,719
S/.
1,760
S/.
1,713
S/.
1,722
S/.
1,766
S/.
1,765
S/.
1,807
S/.
1,430
S/.
1,738
S/.
1,733
S/.
1,767
S/.
1,726
S/.
20,646

IGV Omitido
18%
S/.
309
S/.
317
S/.
308
S/.
310
S/.
318
S/.
318
S/.
325
S/.
257
S/.
313
S/.
312
S/.
318
S/.
311
S/.
3,716

Multa
50%
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

155
158
154
155
159
159
163
129
156
156
159
155
1,858

Interes
Actual

Sobrante de inventario
Determinamos costo del sobrante

costo =

unidades * promedio de valor d

Determinamos coeficiente

Coeficiente =

Ingresos declarados/valor prom

Determinamos ventas omitidas

en el ao

Costo del sobrante * Coeficiente ("1*2")

Unidades
PVC

Costo

Coeficiente

V.O.

I.D.

25
S/.

702

S/.
S/.

6,569,500.00
184,500.00

S/. 17,541.67

35.60704607
S/. 624,606.93

Valor de venta promedio

Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

690
650
650
700
700
700
700
720
720
730
730
730
8,420

Total ventas Omitidas

S/.

702

S/.

17,541.67

des * promedio de valor de compra

sos declarados/valor promedio de inventario final de cada mes

Meses

2214000
S/. 184,500.00

Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre
TOTAL

Vtas Declaras

Omision por

IGV Omitido
18%

Venta
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

547,000.00
560,000.00
545,000.00
548,000.00
562,000.00
561,500.00
575,000.00
455,000.00
553,000.00
551,500.00
562,300.00
549,200.00
6,569,500.00

8.33%
8.52%
8.30%
8.34%
8.55%
8.55%
8.75%
6.93%
8.42%
8.39%
8.56%
8.36%
100.00%

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Multa
50%
-

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Interes
Actual