“Año De La Promoción De La Industria Responsable Y Del Compromiso C

Climático”
limático”

FACULTAD DE CIENCIAS ADMINISTRATIVAS Y

CONTABLES

CURSO: Código Tributario

TEMA: Libro Cuarto del Código Tributario 

PROFESOR: Prof. Ce
Cesar A. V
Vaarela Ayala
 ALUMAS:

LIMA – PERÚ

2015
 

!"di#e

INTRODUCCION................................................................................................................................................4
BASE LEGAL.......................................................................................................................................................6

CAPITULO I.........................................................................................................................................................9
INFRACCIONES.................................................................................................................................................9
1.1.
1.1. CONC
CONCEP
EPT
TO DE
DE INF
INFRA
RACC
CCIO
ION
N TRI
TRIBU
BUT
TARIA
ARIA..............................................................................9
1.2. ELEMENTOS  DE LA INFRACCION..........................................................................................9
1.3.
1.3. DETER
DETERMI
MINA
NACI
CION
ON INFR
INFRAC
ACCI
CION
ON TRIB
TRIBUT
UTAR
ARIA
IA........................................................................10
1.
1.4.
4. FACU
FACULT
LTAD
AD SANC
SANCIO
IONA
NADO
DORA
RA......................................................................................................10
1.5..
1.5 INTRAN
INTRANSMI
SMISIB
SIBILID
ILIDAD
AD,, IRRETROA
IRRETROACTI
CTIVID
VIDAD,
AD, EXTIN
EXTINCIO
CION
N DE LAS SANCIO
SANCIONES
NES
TRIBUTARIAS .................................................................................................................................11
1.6..
1.6 IMPROCE
IMPROCEDEN
DENCIA
CIA DE LA APLICA
APLICACIÓ
CIÓN
N DE INTER
INTERESE
ESES
S Y SANCI
SANCIONES
ONES..........................11
1.7
1.7. TIP
TIPOS DE
DE INF
INFRA
RAC
CCION
CIONES
ES..........................................................................................................12

CAPITULO II......................................................................................................................................................18
SANCIONES......................................................................................................................................................18
2.1. REGIMEN DE INCENTIVOS............................................................................................................18
2.2. TIPOS DE SANCIONES.....................................................................................................................19
2.. !A"CI#"$! %RI&'%ARIA!(
%RI&'%ARIA!(..............................................................................................................21
$.%.&. La Multa.........................................................................................................................21
$.%.$. Sa"#ió" 'e ("ter"a)ie"to
("ter"a)i e"to Te)*oral
Te)*oral 'e Ve+,#ulos: .......
..............
..............
.............
.............................22
.......................22
$.%.%. Sa"#ió" 'e Cierre Te)*oral-Arti#ulo &%..................................................................23
Cierre Te)*oral-Arti#ulo
$.%./. La sa"#ió" de #ierre
#ierre se a*li#ar0 e" el do)i#ilio fis#al d
del i"fra#tor. .......................23
el i"fra#tor.
$.%.1. Sa"#ió" 'e Co)iso-
Co)iso- Art,#ulo
Art,#ulo &/2..............................................................................24

2.4. INTRANSMISIBILIDAD DE LAS SANCIONES..................................................................................26

2.5. ACTUALI!ACIÓN
ACTUALI !ACIÓN DE LAS MULTAS
MULTAS...............................................................................................27
2.6. PRINCIPIOS
PRINCIPIO S DE LA POTESTAD SANCIONADORA
SANCIONAD ORA....................................................................27
legalidad...................................................................................................27
$.3.&. Pri"#i*io de legalidad
$.3.$. Pri"#i*io de ti*i#idad....................................................................................................27
$.3.%. Pri"#i*io de o" bis ,de)............................................................................................2"
Pro*or#io"alidad......................................................................................2"
$.3./. Pri"#i*io de Pro*or#io"alidad.
CAPITULO III.....................................................................................................................................................29
DELITOS TRIBUTARIOS................................................................................................................................29
3.1. CONCEPTO.........................................................................................................................................29

3.2. #USTICIA PENAL................................................................................................................................29

3.3. AUTONOMIA DE LAS PENAS POR DELITO TRIBUTARIO TRIBUTARIO.......................................................30
 

3.4. REPARACION CIVIL..........................................................................................................................30

3.5. FACULTAD
FACULTAD DISCRESIONAL PARA DENUNCIAR DELITOS
DELIT OS TRIBUTARIOS Y ADUANEROS
............................................................................................................................................................30

3.6. INFORMES DE LOS PERITOS........................................................................................................31

3.7. NORMAS $UE REGULAN LOS DELITOS TRIBUTARIOS
TRIBUTARIOS.........................................................31
CAPITULO IV....................................................................................................................................................32
CONCLUSIONES.............................................................................................................................................32
CAPITULO V.....................................................................................................................................................33
BIBLIOGRAF%A..................................................................................................................................................33
 

(TRO'UCC(O

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8&++(*&'( ) (+(8@& *(') -+/-+&.

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( +).

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4ASE LE5AL

 'e#reto Su*re)o 6 &%1-77-EF y "or)as )odifi#atorias A*rueba el Te8to

9"i#o Orde"ado del Código Tributario  P/)8& () 1?.".1???.

 'e#reto Su*re)o 6 &%1-77-EF y "or)as )odifi#atorias A*rueba el Te8to

9"i#o Orde"ado del Código Tributario  P/)8& () 1?.".1??? .

 'e#reto Legislatio 6 7& art,#ulo 1&6 Sustituye la Tabla de ("fra##io"es

y Sa"#io"e
Sa"#io"ess Tributaria
ributariass del Código
Código Tributario  P/)8& () 15.3.27,
ributario
('-(  *+-+ () 1.4.27.

 Resolu#i
Resolu#ió"
ó" de Su*eri"te
Su*eri"te"de"
"de"#ia
#ia 6 ;3%-$
;3%-$;;<=S
;;<=SUA
UAT
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to del
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las i"fr
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o"es
es de
dell Có
Códi
digo
go
Tributario. P/)8 () 31.3.27, ('-(  *+-+ () 1.4.27.

 'e#reto Legislatio 6 &&&% art,#ulo 16 or)as )odifi#atorias Te8to 9"i#o

Orde"ado del Código Tributario P/)8& () 5.7.212.

 'e#reto Legislatio 6 &&&< art,#ulo %6 y /6 or)as )odifi#atorias Te8to

9"i#o Orde"ado del Código Tributario P/)8& () 7.7.212 ('-( ()
6.".212 )& +(<(+&  )& +-98)& 166K : 17?K.

 Reso
Resolu
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'8&
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P/)8
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 () 55..".
".2
212
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8/)
/)(
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6.".212.

 Ley %;$73
%;$73 or)a
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e8to 9"i
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do del Cód
Código
igo
Tributario  P/)8& () 31.12.214.

 Art,#ulo &<%6 del #ódigo tributario -  '<+88&'( +()8&'  ) &/)8'

( '
'8
8+
+/
/+
+(,
(, 8
8-
-)
)
+
+ & 8+(
8+(
-
-++ ) '
'8
8+
+*8
*8
'
' (' )&
)& +(
+(-
-+&
+& ( )
'-+8'.
 

 Art,#ulo &</6 del #ódigo tributario -  '<+88&'( +()8&'  ) &/)8'

( (-+, &-&++ : (+ 8&*+&/'-( ( *&.

 Art,#ulo &<16 del #ódigo tributario -  '<+88&'( +()8&'  ) &/)8'

( ))(+ )/+& :& +(-+& & 8&'-+ 8&
8&'
' '<&+(  &-+& &8('-&.
&8('-&.

 Art,#ulo &<36 del #ódigo tributario -  '<+88&'( +()8&'  ) &/)8'

( *+(('-+ ) (8)+8&'( : 8&'88&'(.

 Art,#ulo &<<6 del #ódigo tributario -  '<+88&'( +()8&'  ) &/)8'

( *(+-+ () 8&'-+&) ( ) '-+8', '<&++ : 8&*+(8(+ '-( )
.

 Art,#
Art,#ul
ulo
o &<6
&<6 de
dell #ó
#ódi
digo
go trib
tribut
utario -  '<
ario '<+8
+88&
8&'(
'( +()
+()8
8&'
&'
 8&
8&'
' ()
8*)('-& ( ) &/)8&'( -+/-+

 Art,#ulo &$/ del Código Tributario R.S. &1<-$;;/=SUAT:  R()('-& (

) S'8' ( C&& ( /('(

 Co)u"i#a#ió" de i"di#ios de delito tributario y=o adua"ero $3? art,#ulo
&7$6.- @$37?

 el  Art,#ulo %6 del 'e#reto Legislatio 2 &&&%

E*,grafe )odifi#ado *or el &&&% 
*/)8& () 5 ( 0)& ( 212, ( ('-+ (' ('8 
('8  )& (('- 6 9
@/)( ('-(  ) <(8@ (  */)88'.
 

L(4RO CUARTO

CO'(5O TR(4UT
TR(4UTAR(O
AR(O

(FRACC(OES SAC(OES B 'EL(TOS

CAP(TULO (

(FRACC(OES

&.
&.&.
&. COC
COCEP
EPT
TO 'E
'E (F
(FRA
RACC
CC(O
(O
 TR(
TR(4U
4UT
TAR
AR(A
(A

E -& 88' : &' ( *+-( &)8' ( '&+ -+/-+,

(- ( ' '<+88
'<+88'
' '8&'
'8&'/)(
/)( ( 8(+
8(+&
& 8&' )& (-/
(-/)(8
)(8&
& (' ()
8& -+/-+&.
E' ) -(+'&)&9 0+98, '<+88' ( ' 8&'8(*-& ('+8& (
 

+* & '8):(  -& -++(' (/+'-('-&, '8*)('-& (

' )(:, *8-& & -+-&.
L '<+88
'<+88'
' (+ (-(+
(-(+'
'
 (' <&+
<&+
 &/0
&/0(-
(-
 : '
'8&
8&'
'

'-+
'-+-('
-('-(
-( 8&' *(' *(8'+
*(8'+,
, 8&
8&&
& ( /('(
/('(,
,
'-(+'('-& -(*&+) ( (@98)&, 8(++( -(*&+) (
(-/)(8('-& : O<8'( P+&<(&')( '(*('('-( :
*('' ( )8('8, *(+&, 8&'8(&'( & -&+8&'( ('-(
&-&+& *&+ ) ('-( () E-& *+ () ((*(>& ( 8-(
& (+8& *=/)8&.
E' () 8&'-+&) () 8*)('-& ( &/)8&'( -+/ -+
'-+
'-+&
& *&+ ) SUNAT
SUNAT ( *+(( ) (+8
(+8 ( )& 8-&
8&*+&/&
8&*+&/& *&+ )& ('-( <8)
<8)&+(
&+( ( 8(+&  )& ( (
(-/)(8 ('-( D(8+(-& S*+(&.

&.
&.$.
$. ELEM
ELEME
ET
TOS 'E LA (
(FR
FRAC
ACC(
C(O
O

 M-(+)
M-(+) '8*
'8*)('-
)('-&
& ( ' &/)
&/)8'.
8'.
/ F&+)
F&+) H-*
H-*8
8 L 8&'8-
8&'8- '<+8-&+
'<+8-&+ 
(/(
(/( (-
(-++ (<'
(<'
 (' ) L(:
L(:..
8 O/0(-
O/0(-
 +(*&'
+(*&'/)
/)
 *&+ () )& @(8@&
@(8@& () '8
'8*)
*)('
('-&,
-&, '& (
8&'(+ ) '-('8&').
E8(*8&'(  ) &/0(-
 C'& () '8*)('-& ( ' &/)8' <&+) &/((8( 
' )98-& *(').

 C& <&+--& & <(+

< (+ :&+.
 F8)- 8+(8&') ( ) A'
A'-+8
-+8'
' T+/-+
T+/-+
 *+
(-(+'+ '<+88&'( '-+-.
 (8@& *-/)(  ) A'-+8'
A'-+8' T+/-+.
T+/-+.

&.
&.%.
%. 'ETE
'ETERM
RM(
(AC
AC(O
(O
 (
(FR
FRAC
ACC(
C(O
O T
TR(
R(4U
4UT
TAR
AR(A
(A

L '
'<+
<+8
88
8
' (+
(+
 (-
(-(
(+
+'
'

 (' <&+
<&+
 &/0(
0(--
 : '
'8
8&'
&'


'
'
-+
-+-
-

('
('-(
-( 8&
8&'
' *(
*('
' *(
*(8
8'
'+
+
,
, 8&
8&
&
& ( /
/('
('(
(,,
I'-(+'('-& -(*&+) ( (@98)&, 8(++( -(*&+) ( (-/)(8('-& (
 

&<8' ( *+&<(&')( '(*('('-( : *('' ( )8('8, *(+&,

8&'8(&'( & -&+8&'( ('-( &-&+& *&+ ('-( () E-&
*+ () ((*(>& ( 8-( & (+8& *=/)8&.

E' () 8&'-+&
8&'-+&)) () 8*)('-&
8*)('-& ( &/)8&'
&/)8&'(
( -+/-+
-+/-+ '
'-+
-+
 *&+ 
) S*
S*(+
(+'-(
'-('(
'('8
'8
 N8&'
N8&')
) ( A'
A'-+
-+8
8'
' T+/
+/-
-+
+ SU
SUNA
NAT
T, (
*+(
+(
(
( ) (+
(+88

 ( )&)& 8
8-&
-& 8&
8&*
*+&
+&/
/
&
& *&+ )& )& (
('-
'-(
(
<8
<8)
)

&+
&+(
( ( 8(
8(+
+&
&  )& 
(
( ( (
(-
-/)
/)(
(8
8 (
(
'
'-(
-( D(
D(8+
8+(-
(-&
&
S*+(&.

&./
./.. FACU
FACULT
LTA
A' SAC
SAC(O
(OA
A'
'ORA
ORA

L '-+8' -+/-+ -('( ) <8)- 8+(8&') ( (-(+'+ 

: '8&'+ '-+-('-( ) 88' : &' ( )& (&+(
-+/-+& & -(+8(+& ( &)(' ) '&+ -+/-+.

E' +- ( ) <8)- 8+(8&'), ) '-+8' -+/-+

-/' *(( *)8+ +)('-( ) '8&'(, (' ) <&+ :
8&'
8&'8
8&
&'
'( 
(
( ()
())
) (
(-
-/
/)(
)(8, (

'-(
'-( R(&)
(&)8
8
'
' (
S*(+'-('('8
S*(+'-('('8 & N&+ )+.

P+ (<(8-& ( ++ ) '8&'(, ) A'-+8' T+/-+ (

('8('-+ <8)- *+ <0+,  ('-( R(&)8' (

S*(+'-('('8 & '&+ ( +'& )+, )& *+(-+& & 8+-(+&
&/0(-
&/0(-&
& ( 8&++(
8&++(*&'
*&''
',, 9 8&
8&&
& *+
*+
 (-
(-(+
(+'+
'+ -+&
-+&
('&+( )   &'-& ( ) '8' (-/)(8 (' ) '&+.

&.1. (TRASM(S(4(L('A' (RRETROACT(V('A' ET(C(O 'E LA

LAS
SAC(OES TR(4UTAR(AS

P&+  '-+)( *(+&') ) '8&'( *&+ '<+88&'( -+/-+

'& &' -+'/)(  )& @(+((+& : )(-+&. L '&+
 

-+/-+
-+/-+ ( *+
*+'
' & +(
+(8'
8' '8&'(
'8&'( *&+ '<+88
'<+88&'(
&'(
-+/-+, '& (-'+' ' +(8+' ) ( ( ('8('-+(' ('
-+-( & (0(88'.
L '8&'( *&+ '<+88&'( -+/-+ ( (-'(' ( ) ('-(
'(+
  P  &
/ C&*('8'
8 C&'&'8'
 C&'&)
8
'
'
( R(&)8'
R(&)8' ( ))
 '
'-+8
-+8'
' -+
-+/-+
/-+
 &/+(
&/+( 
(
( (
8&/+'
8&/+' & & ( +(8*(+8'
+(8*(+8' &'(+&
&'(+&
 ( 8&'-( (' )
+(*(8- +(&)8&'( ( (-(+'8'.

&.3..
&.3 (MPROC
(MPROCE'E
E'EC(
C(A
A''E
E LA APL(CA
APL(CAC(D
C(D
 'E (TE
(TERES
RESES
ES B SA
SAC(
C(OES
OES

N& *+&8(( ) *)88' ( '-(+(( ' '8&'( 

1. C&& *+&8-& ( ) '-(+*+(-8' (&8 ( ' '&+, '& (

@/(( *& &'-& )'& ( ) ( -+/-+ +()8&' 8&'
8@ '-(+*+(-8' @- ) 8)+8' ( ) , : (*+( ( )
'&+
'&+
 8
8)
)+
+-&
-&+
+ (
(>
>)(
)( (*+
(*+(
(
('
('-(
-( 
(
( ( ( *
*))8
88
8'
' ()
*+(('-( '(+).
L& '-(+(( ( '& *+&8((' *)8+ &' ))&
))& (('&
(('&

(( () 9 ('-( () ('8('-& ( ) &/)8' -+/-+ @-

)& ( 1 9 @/)( ('-(  ) */)88' ( ) 8)+8'
(' () D+
D+&
& O<8) HE) P(+'
P(+'&.
&. R(*(8-&
R(*(8-&  ) '8&
'8&'(,
'(, '& (
*)8
*)8+'
+' ) 8&++
8&++(*
(*&'
&'('
('-(
-(  '<
'<+8
+88&
8&'(
'( &+
&+'
'
 *&+ )
'-(+*+(-8' (&8 ( ) '&+ @- () *)& '-( '8&.
2. L A'
A'-+
-+8
8'
' T+/-
T+/-+
+
 @: -('
-('&
& 
*)8
*)8

 ( 8+-(+&
8+-(+& (' )
*)8
*)88
8'
' ( ) '&+
'&+
 : )
)&
& +(*(8
+(*(8-&
-& ( )& @(8
@(8@&
@& *+&8
*+&8&
&,,
('-+ () 8+-(+& '-(+&+ (-& ('-(.
L A
A'
'-+
-+8
8'
' T+/
T+/-
-+
+ (0(
(0(+8(
+8(+
+  <8
<8)-
)-
 ( *
*&'(
&'(+ 
+ 

'8&'( ( 8(+& 8&' )& *+'8*& ( )(), -*8, '&' /

' (
(,
, *+&
*+&*&+8
*&+8&'
&')
)
,, '& 8&'8+
8&'8++('
+('8
8 ( '<+
'<+88
88&'
&'(,
(, : &-+
&-+&
&
 

*+'8*& *)8/)(.

&.<
.<.. T(PO
T(POS
S 'E (FR
(FRAC
ACC
C(OE
(OES
S

L '<+88&'( -+/-+  ( &+'' *&+ () '8*)('-& ( )

&/)8&'( ('-(

A. (FRACC(O
(FRACC(OES
ES RELAC(OA
RELAC(OA'AS
'AS CO LA O4L(5A
O4L(5AC(D
C(D 'E
(SCR(4(RSE ACTUAL(AR O ACRE'(TAR LA (SCR(PC(D E
LOS RE5(STROS 'E LA A'M((STR
A'M((STRAC(D.
AC(D.
C&'--:(' '<+88&'( +()8&' 8&' ) &/) 8' (
'8+/+(, 8-)+ & 8+(-+ ) '8+*8' (' )& +(-+& ( )
 A'-+8' T+/-+

1. N& '8+/
'8+/+(
+( (
('
' )& ++(-
(-+&
+& ( ) A
A'-+
'-+8'
8' T+/-
T+/-+,
+, )&
())& (' ( ) '8+*8' 8&'--:( 8&'8' *+ () &8( (
' /('(<8&.
2. P+&*&+8
P+&*&+8&'
&'+
+ & 8&
8&'
'8
8++ ) '<
'<&+
&+8
8'
' '8):
'8):('
('&
& ) +(
+((+
(+
 *&+ 
) A'-+8' T+/-+.
T+/-+.
3. O/-('(
O/-('(++ & & 
 '=(
'=(+&
+& 
(
( '8+
'8+*8
*8'
' *+
*+ ' 

&
&
+(-+&.
4. U-)+ & &  '=(+& ( '8+*8' & *+(('-+  
8(+-<8
8(+-<8&
& ( '8+*8'
'8+*8' :& ('-<88
('-<88'
' () 8&'-+/:(
8&'-+/:('-(
'-( <)& &
)-(+&.
5. N& *+&*&+8
*+&*&+8&'
&'+
+ & 8&
8&'8
'8+
+  ) A'
A'-+
-+8
8'
' T+/-
T+/-+
+

'<&+
'<&+8
8&'(
&'( +()
+()-
-
  )& '-
'-(8(
(8(('
('-(
-( & -
-&
& *+
*+
 )
'8+*8', 8/& ( &8)& & 8-)8' (' )& +(-+&.
6. N& 8&'
8&'
'+
'+ () '=(+
'=(+&
& ( +(-+
+(-+&
& () 8&'
8&'-+
-+/:
/:('-
('-(
( (' )
8&
&
'
'888&'(, (8)+8&'
&'( '<&+
<&+- .
7. N& *+&*&
*+&*&+8
+8&'
&'++ & 88&
&'8
'8+
+ () '=
'=(+&
(+& ( RU
RUC
C (' ))&
&
*+&8(('
*+&8(('-&,
-&, 8-&  &*(+8&'(
&*(+8&'( 8'
8'&
& ) '&+
'&+ -+/-
-+/-+
+
9 )& (-/)(8'.
 

4. (FRAC
(FRACC(O
C(OES
ES REL
RELAC(
AC(OA
OA'A
'AS
S CO LA O4L
O4L(5A
(5AC(O
C(O
 'E
EM(T
EM(T(R
(R OTOR
OTOR5A
5AR
R B E
E(5
(5(R
(R COMP
COMPRO
RO4A
4AT
TES
ES 'E PA5O
A5O B
OTROS 'OCUMETOS.
C&'--:(' '<+88&'( +()8&' 8&' ) &/)8' ( (-+,
&-&++ : (+ 8&*+&/'-( ( *&
1. N& (-+
(-+ ::&
& '& &-
&-&+
&++
+ 8&
8&*+&
*+&/'
/'-(
-( (
( *& &  &8
&8('
('-&
-&
8&*)(('-+&  -&, -'-&  ) 9 ( +('.
2. E-+
E-+ ::
 &-&+
&-&+++ &8
&8('
('-&
-& 
(
( '& +(='
+(='('
(' )& +(
+(
-
-&
& :
8+8-(+9-8 *+ (+ 8&'(+& 8&& 8&*+&/'-( (
 ( *&
3. T+'*&+-+ /('( :& *0(+& ' () 8&++(*&'('-(
8&*+&/
8&*+&/'-(
'-( ( *&,
*&, 9 ( +(
+(',
', '<(
'<(-&
-& ( *0
*0(+&
(+&
: &-+& &8
&8('-&
('-& *+(
*+(-&
-& *&+ ) '&+ *+ -('
-('-+
-+ ()
-+)&.
4. N& &/-
&/-('(
('(++ () 8&
8&*+
*+&+
&+ )&
)& 8&*+&/
8&*+&/'-
'-(
( ( *
*&
&  &-+&
&-+&
&8('-& 8&*)(('-+&  -&, -'-&  ) 9 (
+(', *&+ ) 8&*+ :& (+8& ( <(+&' *+(-&.
5. U-)+
U-)+ '
' +(-+&+
+(-+&+  &-+& -(
-(
 
(
( (
('
' ('
(-/)(8('-& -'-& () (8)+& '-( ) SUNA
SUNAT
T *+ 
-)8'.
6. S-
S-('
('-
-++ ) *&(
*&(
'
' ( /
/('
('(
( 8&' &8
&8
('
('-&
-& 
(
( '&
+(='(' )& +(-& : 8+8-(+9-8 *+ (+ 8&'(+&
8&*+&/'-( ( *& (=' ) '&+ &/+( ) -(+ : &-+&
&8('-& ( 8+(8 ( )(.

C. (FRACC(OES RELAC(O
RELAC(OA'AS
A'AS CO LA O4L(5AC(D 'E
LLEVAR L(4ROS B=O RE5(STROS O COTAR CO (FORMES
U OTROS 'OCUMETOS.
C&'--:(' '<+88&'( +()8&' 8&' ) &/)8' ( ))(+
)/+& :& +(-+&, & 8&'-+ 8&' '<&+(  &-+& &8('-&

&. O
O--++ ))(
))(++ )&
)& )/+&
)/+& ( 8&'-
8&'-/)
/)
,
,  &-+&
&-+& ))/+&
/+& :&
:&
+(-+& (& *&+ ) )(:(, ( ) SUNAT
$. L)(+ )& )/+& ( 8&'-/),  &-+& )/+& :& +(-+&
 

(&
& *&+ ) )(:(, +()('-& & *&+ R(&)8
'
' (
S*(+'-('('8 ( ) SUNAT.
%. O-+ +(-++ '+(
'+(&,
&, +('-,
+('-, *-+&
*-+&'&,
'&, /('(, ('-
('-,,
+('(+8&
+('(+8&'(
'( & 8-& +&
+&,, & +(-++)&
+(-++)& *&+ &'-&
'<(+&+(.
/. U+ 8&*+&/'-( & &8('-& <)& )& & )-(+&
*+ +(*)+ ) '&-8&'( (' )& )/+& ( 8&'-/)  &-+&
+(-+& (& *&+ )SUNAT.
1. L)(+ 8&' -+& :&+ ) *(+-& *&+ ) '&+ ('-(, )&
)/+& ( 8&'-/)  &-+& )/+& & +(-+& (& *&+ ) )(:(,
( ) SUNAT.
3. N& ))(+ (' 8-())'&
8-())'& & (' &'(
&'( '8&') )& )/+& (
8&'-/)
8&'-/)  &-+& )/+& & +(-+&
+(-+& (& *&+ ) )(:(, ( )
SUNAT, (8(*-& *+ )& 8&'-+/:('-( -&+&.
<. N& 8&'(++ )& )/+& : +(-+&, ))(& (' -( '),
(8'
(8'
&
& & ()(8-+
()(8-+'
'8&,
8&, &8
&8(
('-
'-8
8'
' 
-('
-('--
--&+
&+,
, '<
'<&+
&+(,
(,
')
')
 : '-
'-(8(
(8(('
('-(
-( ( ) &*(+8
&*(+8&'
&'(
( +
+'-
'-(
( () *)&
*)& (
*+(8+*8' ( )& -+/-&.
. N& 8&'(++ )& -( & *+&+ ()(8-+'8& (
8&'-/), )& &*&+-( '-8&, () 8+&+8@& &-+& (&
( )8
)8('(
('('-&
'-& ( '<&+
'<&+8'
8' -)&
-)& ('  *)88&
*)88&'(
'(
( '8):' -& '8)& 8&' ) -(+ *&'/)( (' () *)&
( *+(8+*8' ( )& -+/-&.

'. (FRACC(OES RELAC(OA'AS CO LA O4L(5AC(O

'E PRESETAR
PRESETAR 'ECLARAC(OES B COMU(CAC(OES.
 C&'--:(' '<+88&'( +()8&' 8&' ) &/)8'
( *+(('-+ (8)+8&'( : 8&'88&'(

1. N& *+(('-+
*+(('-+ ) (8)+8
(8)+8&'(
&'( ( 8&'-(''
8&'-('' ) (-(+'8'
(-(+'8' ( )
( -+/-+ ('-+& ( )&
)&  *)& (-/)(8&.
2. N& *+(('-+
*+(('-+ &-+ (8)+
(8)+8&'(
8&'( & 8&'88&
8&'88&'(
'( ('-+& ( )&
*)& (-/)(8&.
 

3. P+(('-+
P+(('-+ ) (8)+8
(8)+8&'(
&'( ( 8&'-(''
8&'-('' ) (-(+'8
(-(+'8'
' ( )
( -+/-+ (' <&+ '8&*)(-.
4. P+(('-+ &-+ (8)+8&'( & 8&'88&'
8&'88&'(
( (' <&+ '8&*)(-
& '& 8&'<&+( 8&' ) +().
5. P+(('-+
P+(('-+  ( ' (8)+8
(8)+8'
' +(8-<8-&+
+(8-<8-&+
 +()-
+()- ) &
-+/-& : *(+9&& -+/-+&.
6. P+(('-+
P+(('-+  ( ' (8)+
(8)+8'
8' +(8-<8-&+
+(8-<8-&+
 ( &-+
(8)+
(8)+8
8&'(
&'( & 8&'
8&'88
88&'
&'(
( +(<(+
+(<(+
  ' 
&
& 8&'
8&'8(
8(*-&
*-& :
*(+9&&.
7. P+(('-+ ) (8
(8)+8&'(,
)+8&'(, '8
'8):('&
):('& )
) (8)+8&'(
(8)+8&'(
+(8-<8-&+
+(8-<8-&+,
, ' -('(+ (' 8('- )& )+( ( (-/)
(-/)(8
(8 )
 A'-+8' T+/-+.
". P+(('-+ ) (8
(8)+8&'(,
)+8&'(, '8
'8):('&
):('& )
) (8)+8&'(
(8)+8&'(
+(8-<8-&+, ' -('(+ (' 8('- ) <&+  &-+ 8&'8&'( (
(-/)(8 ) A'-+8' T+/-+.
T+/-+.

E. (FRACC(OES RELAC(OA'AS CO LA O4L(5AC(O 'E

PERM(T(R EL COTROL 'E LA A'M((STRAC(O (FORMAR B
COMPARECER ATE LA M(SMA.
C&'--:(' '<+88&'( +()8&' 8&' ) &/)8' : () 8&'-+&)
( ) A'-+8', '<&++ : 8&*+(8(+ '-( ) 
1. N& (@/+
(@/+ )&
)& )/+&,
)/+&, +(
+(-+&
-+&  &-+& &8(
&8('-&
'-& 
(
( -
-
 &)8
&)8-(.
-(.
2. O8)
O8)-
-++ & (
(-
-+
++
+ /
/('
('(
( : +(
+(
-
-+&
+& 8&'-
&'-/)
/)(
(,, &
&8
8(
('-
'-8
8
'
'
-('--&+, '<&+(, ') : '-(8(('-( ( ) &*(+8&'(
3. R(/
R(/++
++ '(/
'(/
('
('-(
-( () )& )&8
8),), (
(-
-/)
/)(8
(8
(
('-&
'-&  &<8
&<8'
' (
*+&<(&')(
*+&<(&')( '(*('('-
'(*('('-(
( &/+( )& 8)( ( @: *(-& )
'8' ( 8(++( -(*&+)
4. N& *+&*&+8
*+&*&+8&'+
&'+ ) '<&+8
'<&+8'
' & &8
&8('-8
('-8'
' 
(
( ( +((+
+((+

*&+ ) A'-+8' T+/-+.
5. P+&*&+8&'
P+&*&+8&'++  ) A'
A'-+8
-+8'
' T+
T+/-+
/-+ '<&+8
'<&+8'
' '& 8&'<&+
8&'<&+(
(
8&' ) +().
6. N& 8&*+
8&*+(8(+
(8(+ '-( ) A
A'-
'-+8
+8'
' T+/-+
T+/-+ & 8&
8&*+(8
*+(8(+
(+ <(+
() *)& (-/)(8& *+ ())&.
 

7. A-&+
A-&++
+ (-
(-&
& <'
<''8
'8(+&
(+&,
, (8
(8)+
)+8&
8&'(
'(,, &8
&8(
('-&
'-&  &-+
&-+

'<&+8&'( (@/ '& 8&'<&+(  ) +().
". P+(('
P+(('-+
-+ )& (-
(-&
& <''8
<''8(+&
(+& & (8)+
(8)+8
8&'(
&'( ' @
@/(+ 
/(+ 
8(++& )& )/+& 8&'-/)(.
?. N& *(+-+
*(+-+ & '& <<8)-
8)-+
+  ) A'-+
A'-+8'
8' T+/-
T+/-+
+ () &
& ( (
(*&
*&
-8'8& ( +(8*(+8' ) ( 8+&<&+ : ( (*('-& (
8&*-8' & ( &-+& (& ( )8('('-&.
1. V&)
V&)++ )& *+(8'-
*+(8'-&
& ( (
(+
+,
, 8'-  &-+&
&-+& (8
(8'
'&
& (
(+ (*)(& (' ) '*(88&'(, '&)8&'( & (' )
(0(88' ( '8&'(.
11. N& (<(8-+ ) +(-('8&'( & *(+8(*8&'( (-/)(8 *&+ L(:,
)& ( () ('-( ( +(-('8' & *(+8(*8' @/(+ 8*)& 8&'
(<(8-+ () *& () -+/-&.
12. A-&++
A-&++ )& )/+&
)/+& ( 8-, 9 8&&
8&& )& +(
+(-+&
-+& : )/+&
8&'-/)(  &-+& +(-+& '8)&  '-& -+/-+& ' (+ 
() *+&8(('-& (-/)(8& *&+ ) SUNAT.

F. (FRACC(OES
(FRACC( OES RELAC(OA'AS CO EL CUMPL(M(ETO 'E
LAS O4L(5AC(OES TR(4UTAR(AS.
C&'--:(' '<+88&'( +()8&' 8&' () 8*)('-& ( )
&/)8&'( -+/-+

1. N& '8)+
'8)+ (' ) (
(8)
8)+8
+8&'
&'(
( '
'+(
+(&,
&, +(
+('(+
'(+8
8&'(
&'(,
,
+(-+/8&'(,
+(-+/8&'(, +('-,
+('-, *-+&'&,
*-+&'&, 8-& +
+&,
&, -+/-&
-+/-& +(-('
+(-('&
& &
*(+8/&, :& *)8+ - & *&+8('-0( & 8&(<8('-(-'-&  )&
( )( 8&++(*&'( ('   ) (-(+'8' ( )& *&  8('-
& '-8
'-8*&
*&,, & (8
(8)+
)++
+ 88<+
<+ & -&
-& <)
<)&
&..
2. E*)(
E*)(++ /('
/('(
( & *+&
*+&8
8-&
-& (
( &8
&8('
(' ( (
(&'
&'(+
(+8&
8&'(
'( &
/('(<8& (' 8-( -'- ( ) ( 8&++(*&'('.
3. E)
E)/
/&+
&++
+ & 8&
8&(
(+8
+8
))
++ 8)'
8)'(
(-
-'
'
('
('-(
-( /
/('
('(
( +
+
&
&
('-( ) -+88'  )& 8&'-+&)( <8)(; ) -)8'
'(/ ( ())&, -/+(, *+(8'-& : ( (& ( 8&'-+&).
4. N& *+ ('-
('-+& ( )& *)& (-/)(8& )& -+
+/
/-&
 

+(-('& & *(+8/&.

5. N& *+
*+ (' ) <&+ & 88&'8
&'8&'(
&'( (-/)
(-/)(8
(8
 *&+ ))
 A'
A'-+
-+8'
8'
T+/-+ & -)+ ' (& ( *& -'-& ( )& (>)& (' )
'&+ -+/-+.
6. N& ('-+(
('-+(+
+  ) A
A'
'-+
-+8
8'
' T+/-+
T+/-+
 () &'-&
&'-& +(-(
+(-('
'&
& *&+ 
(/+& (' <&+ ( +(-('8'.
7. P(+-
P(+-+
+ ( ' -(+8(
-(+8(+&
+& &8( ( ) (&'(+
(&'(+8&
8&'(
'( 8&'-(
8&'-('
'
 (' ()
 A*'8( ( ) L(: NQ 2"1?4, ' + 8*)('-&  )& (>)& (' ()
+-98)& 11Q ( ) 8- )(:.
". P+(('
P+(('-+
-+ ) (8
(8)+
)+8
8'
' 0+
0+  ( @8
@8(
( +(<(
+(<(+('
+('8
8 () +-
+-98
98)&
)&
11Q ( ) L(: NQ 2"1?4 8&' '<&+8' '& 8&'<&+( 8&' ) +().

CAP(TULO ((

SAC(OES

$.&. RE5(ME 'E (CET(VOS

L '8' ( )- *)8/
*)8/)(
)( *&+ ) '<+88&'
'<+88&'(
( (-/)(8
(-/)(8
 (' )&
'(+)( 1, 4 : 5 () +-98)& 17"K, ( 0(-+, ) ('-( +(' (
'8('-&, (*+( ( () 8&'-+/:('-( 8*) 8&' 8'8()+ )  8&'

) +(/0 8&++(*&'('-(
. S(+
S(+ +(+(/
/0
0
 (' ' '&(
'&('-
'-
 *&
*&++ 8
8('
('-&
-& ?
?
 
(
(*+(
*+( 
(
( ()
 

(&+ -+/-+& 8*) 8&' (8)++ ) ( -+/-+ &- 8&'

'-(+&+  8)(+ '&-<88' & +((+('-& ( ) A'-+8'
+()- ) -+/-& & *(+9&&  +()++.
/. S ) (8)+
(8)+8
8'
' ( +()
+()
 8&' *&-(+&+
*&-(+&+

  ) '&-<
'&-<88
88'
' ( '
+((+('-& ( ) A'-+8', ) '8' ( +(8+ (' ' (-('-
*&+ 8('-& 7.
8. U' ( 8)
8)'&
'& () *)& &-&+
&-&+&
& *&+ ) A'
A'-+8
-+8'
' T+/-
T+/-+
+
(='
(=' )& *(-
*(-&
& (' () +-
+-98
98)&
)& 75Q & ('  (<(8-&,
(<(8-&, ( '& @/(+
@/(+(
(
&-&+& 8@& *)&, ' ( ( +- (<(8-& ) '&-<88' ( ) O+('
( P& & R(&)8' ( D(-(+'8', ( (+ () 8&, & ) R(&)8'
( M)-, ) '8' (+ +(/0 (' ' 8'8('- *&+ 8('-& 5 )& 
() (&+ -+/-+& 8'8()
8'8() ) O+(' ( P& & ) R(&)8
R(&)8'
' (
D(-(+'8' : ) R(&)8' ( M)-
T+-'&( ( -+/-& +(-('& & *(+8/&, () *+(('-( +(' (+
( *)88' (*+( ( ( *+(('-( ) (8)+8' () -+/-& &-& :
( 8'8()(' -& & ) O+(' ( P& & R(&)8' ( D(-(+'8', (
(+ () 8&, : R(&)8' ( M)-, (=' 8&++(*&'.
L /'8' *+8) (-(+'+ ( ( *)( ) +(/0 ('
<'8'  )& (8)+& 8&' &8' ( ) /'8'.
E) +(' ( '8('-& ( *(+(+  () (&+ -+/-+&, )(& (
8&(+
8&(+(
(  ), '-
'-(+*
(+*&'(
&'( 8)
8)(+
(+ *'
*'8
8',
', )
)&
& ( () (
(&
&
*'-&+& (- +(<(+&  ) *)88' () +(' ( '8('-&.

$.$. T(POS 'E SAC(OES

L A'-+8' T+/-+ *)8+, *&+ ) 8&' ( '<+88&'(, )

'8
'8&
&'(
'( 8&
8&'
'
-('
-('-(
-( (' 
)-)-,
, 8&
8&&
&,, '
'-(+
-(+'
'
('
('-&
-& -(*
-(*&+
&+)
) (
(@98)&, 8(++( -(*&+) ( (-/)(8('-&  &<8' (
*+&<(&')( '(*('('-( : *('' -(*&+) ( )8('8, *(+&,
8&'8(&'(, & -&+8&'( ('-( &-&+ *&+ ('-( () E-&
*+ () ((*(>&
((*(>& ( 8-
8-(
( & (+8& *=/)8
*=/)8&
& ( 8(+
8(+&
&  )
T/) (, 8&& '(&, <&+' *+-( () *+(('-( C&.

L )- ( *&+' (-(+'+ (' <'8'

 

 UIT L U' I*&- T+/-+ ('-(  ) <(8@ (' ( (

8&(-
8&(- ) '<+88' : 8'&
8'& '& ( *&/)( (-/)(
(-/)(8(+)
8(+),, ) ( (
('8&
('8&'-
'-+
++
+ 
(
('-
'-(
(  ) <(8
<(8@
@ (' 
(
( ) A
A
'
'-
-+
+8
8'
' (
(-(8
-(8-
- )
'<+88'.
/ IN
IN T&
T&-
-)) ( V(
V('-
'- N(
N(-
- :
:&
& '
'+
+(
(&
& *&
*&++ (
(+
+8
8&
& : &-+&
&-+&
'+(& +/)(
'+(& +/)( : '& +/)( & '+(&
'+(& '(-& & +('- '(-
8&*+('& (' ' (0(+88& +/)(.
P+ () 8& ( )& (&+( -+/-+& ('(+&+( ( +('- ( -(+8(+
8-(&+9 ( ( ('8('-+(' ('
R>gi)e" 5e"eral. ( 8&'
8&'(++
(++ ))
 '<&+8'
'<&+8' 88&'-('
&'-('
 (' )&
8*& & 8)) ( ) D(8)+8' #+ A') () (0(+88& '-(+&+ )
( ) 8&' & (-(88' ( ) '<+88', (=' 8&++(*&', (' )
(
( ( 8&
8&'
'
'(
'('
' )&
)& 8&'8
8&'8(*
(*-&
-& ( V(
V('-
'-
 N(
N(-
- :&
:& I'+
I'+(
(&
& *&
*&+ 
+ 
S(+8& : &-+& '+(& +/)( : '& +/)( ( 8(+&  ) L(:
() I*(-&  ) R('-.
R>gi)e" Es*e#ial.  D () I*(
I*(-&
-&  ) R('-, (
()) IN +(
+()-+
)-+ 
()
()
8)&
8)& ( ) '<&+8' 8&'-('
8&'-('
 (' )& 8*& & 8)
8))
) (
'+(&
'+(& '(-& (8)+&
(8)+& (' ) (8)
(8)+8&
+8&'(
'( ('
(')(
)(
*+(('-
*+(('- *&+ 8@& 0(-&
0(-& +'-( () (0(+88&
(0(+88& '-(+&+ ) ( )
8&' & (-(88' ( ) '<+88', (=' 8&++(*&'.
8&++ (*&'.
Perso"as "aturales. $( *(+8/' +('- ( *+(+, (', 8+-
: '- 8-(&+9 :& +('- ( <('-( (-+'0(+, () IN (+ () +()-& (
8)+ ) '<&+8' 8&'-(' (' )& 8*& & 8)) ( +('-
'(- ( 8 ' ( 8@ +('- ( ( ('8('-+' (' ) D(8)+8'
#+
#+ A') () I*(
I*(-&
-&  ) R('-
R('- () (0(+8
(0(+88&
8& '-(+&+
'-(+&+ ) ( )
8&' & (-(88' ( ) '<+88', (=' ( () 8&.
S ) 8&
8&'
' & (-
(-(88
(88'
' ( ) '<+8
'<+88&
8&'(
'( &8++(
&8++( '-(
'-( ( )
*+(('-8' & ('8('-& ( ) D(8)+8' #+ A'), ) '8' (
8)8)+ (' <'8'  ) D(8)+8' #+ A') () (0(+88& *+(8(('-(
) '-(+&+.
C'&
C'& () (&
(&++ -+/-
-+/-+&
+& @: *+(('
*+(('-&
-& ) D(8)
D(8)+8
+8'
' #+
 A') & (8)+8&'( 0+ (')(, *(+& '& 8&''( & (8)+( 8(+&
(' )& 8*& & 8)) ( V('- N(- :& I'+(& *&+ S(+8& :
 

&-+& '+(& +/)( : '& +/)( & +('- '(- & '+(& '(-&, &
8'& '& ( ('8('-+ &/)&  *+(('-+ ) D(8)+8' #+ A')
& ) (8)+8&'( (')(, & 8'& @/(+ '8& &*(+8&'( ('
() (0(+88& (' ( ( 8&(- & (-(8- ) '<+88', & 8'& @/(+
'8& &*(+8&'( (' () (0(+88& '-(+&+ : '& @/(+ ('8& () *)&
*+ ) *+(('-8' ( ) D(8)+8' #+ A'), ( *)8+ ' )-
()('-( ) 8+('- *&+ 8('-& 4 ( ) UIT.
C'& () (&+ -+/-+& ( &&  ) *+(('-8' ( ) D(8)+8'
#+ A') & ( & &  (8)+8&'( 0+ (')( *+ )&
8&&
8&& ) R
R('
(' E*(8)
E*(8) () I*(-&  ) R('-, ( *)8+ '
)- 8&++(*&'('-( ) &8@('- *&+ 8('-& "  ( ))
 UIT
UIT..
8  C-+& 4 (8( () )9-( & ( 8 8-(&+9 ( )&
I'+(& /+-& (')( ( ) N(& R(' J'8&
S*)<8&
S*)<8& RUS *&+ ) 8-
8-(
( ( ('- & (+
(+8&
8&
*+(-& *&+ () 0(-& () N(& RUS, (=' ) 8-(&+9 (' ( (
('8('-+ & (/ ('8&'-++( /8& () 8-& 0(-&.
 E) -+/-& &-&, '& +(-('& & '& *(+8/&, '& *&, () &'-&
('-& '(/('-( : &-+& 8&'8(*-& ( ( -&(' 8&&
+(<(+('8.
( E) &'-& '& ('-+(&.

2.3. SANCIONES TRIBUTARIAS:

E ' *(' '-+- ( ( *&'(  (' 8&(-( ' '<+88'

+()8&' 8&' &/)8&'( <&+)( & -'8)(.
L '&+ -+/-+ ( *+(' & +(8' '8&'( *&+ '<+88'
-+/-+, '& (-'+' ' +(8+' ) ( ( ('8('-+(' (' -+-( & ('
(0(88'.
L 
L '8
'8&
&'(
'( ( (-
(-'
'(
('
' 8&'
8&' ) 8
8'8
'8()
()8
8
'
' (
('
'-(
-( () *&
*&,, )
8&*
8&*('
('
8
8'
',, ) 8&'
8&'&'
&'8
8
',
', 8&
8&'
'&)
&)
8
8
'
' & *&
*&++ +(&
+(&)
)8
8'
' ( )
'-+8' (8)+'& ) ( 8&& ( 8&/+' &  &'(+&.

P&+ )& -'-& '-+8' T

T+/-+
+/-+ *)8+, *&+ ) 8&' ( '<+88&'(,
) '8&'( 8&'-('-( ('
 

 P(8'+ M)-.
 I'-(+'('-& -(*&+) ( (@98)&.
 C
C(+
(++(
+( -(
-(*
*&+
&+)
) ( (-
(-/)
/)(8
(8
(
('-
'-&
&  &<8
&<8'
'
 ( *+&<
*+&<(
(&
&'
')(
)(
'(*('('-(.
 C&& ( /('(.
L& 8) ( *)8+ ( 8(+&  ) T/) 8&& '(&, <&+' *+-( ()
*+(('-( C& -+/-+&.

$.%.&. La Multa.
E ' '8' '-+- ( -*& *(8'+ ( -('( *&+ <')
+(*++ ) 8&'8- () '<+8-&+ '-( () (('-) '8*)('-& ( '
&/)8' -+/-+ -'8) & <&+) A+-98)& 1" : 1"1 () C&
T+/-+&. R(*(8-&  ) 8-)8' ( ) )-, () +-98)& 2? ()
C&
C& T+/-
+/-+&
+& (-/
(-/)(8(
)(8( ( ) )-
)- 8&'
8&'--:
--:('
(' -/
-/'
' (
(
-+/-+, : (' (( ('-&, )( +()-' *)8/)( )& '-(+(( &+-&+&
(' 8& ( 8*)('-& -+9& ( *)8  -+ (

 UI
UIT
T L U'
U'
 I
I*&
*&-
-
 T+
+/
/-
-+
+
 S.
S. 3,"5
3,"5.
.
 ( ' )&
)&++ (
+(<(+('8 ( *(( (+ -)& (' ) '&+ -+/-+,  <' (
'-
'-('
('(+
(+ (' )&
)& 
&
& -
-+
+'
'&
& ( *&(
*&(++ 


--
&
& )
) /(
/(
*&'
*&'/)(
/)(,
, (88
(88&'
&'(,
(, )9
)9-(
-( ( <(
<(8-
8-8
8'
' : (
(
 
*(8
*(8-&
-&
&'(-
&'(-+&
+& ( )& -+/-
-+/-&
& ( 8&
8&'
'(+
(+(
( 8&'
8&'(
('(
'('-(
'-( () )(
)()
)&
&+ 
+ 
('-(  ) <(8@ (' ( ( 8&(- ) '<+88' : 8'& '& (
*&/)( (-/)(8(+), ) ( ( ('8&'-++ ('-(  ) <(8@ (' ( )
 A'-+8' (-(8- ) '<+88'.
'<+88'.
Se to)a #o)o refere"#ia la U(T ige"te a la fe#+a e" ue se #o)etió la
i"fra##ió".

/ IN T&-
T&-)) ( V('-
('- N(-
N(-
 :& '+(
'+(&
& *&+ (+
(+8
8&
& : &-+
&-+&
& '
'+(
+(&
&
+/)( : '& +/)( & '+(& '(-& & +('- '(- 8&*+('&
(' ' (0(+88& +/)(.

8 I C
C-+&
-+& 4
4 (8(
(8( () )9-
)9-(
( 
&
& ( 8
8 8-(
8-(&+
&+9
9 ( )& I'
I'+(
+(&
&
/+-& (')( () N(& R(' J'8& S*)<8& RUS *&+ )
8-( ( ('- & (+8& *+(-& *&+ () 0(-& () N(&
 

RUS, (=' ) 8-(&+9 (' ( ( ('8('-+ & (/ ('8&'-++(

/8& () 8-& 0(-&.

 E) -+
-+/
/-
-&
& &-
&-
&,
&, '& +(
+(-(
-('
'
& & '& *(
*(+8
+8/
/
&,
&, '& *
*&
&,, () &
&'-
'-&
&
(
('-
'-
&
& '
'(
(/
/
(
('-
'-(
( : &-
&-+&
+& 8&'8
8&'8(*
(*-&
-& 
(
( ( -&(
-&('
' 8&
8&&
&
+(<(+('8.

( E) &'-
&'-&
& '& ('-+(
('-+(
&
&..

$.%.$. Sa"#ió" 'e ("ter"a)ie"to

("ter"a)i e"to Te)*oral
Te)*oral 'e Ve+,#ulos:
S'8' '& *(8'+ ('-( ) 8) ( <(8- )& (+(8@& ( *&('
& *+&*( () '<+8-&+ &/+( () (@98)& ( ( ('8('-+ (' '<+88'
( 8&'<&+ 8&' ) '&+ -+/-+.

E-& &' '+(&  )& (*-& & (-/)(8('-& ( ('( )

SUNAT. D8@ '8' ( *)8+ (=' )& *+(-& (' ) T/) : (
8(+
8(+&
& ) *+&8(
*+&8(
('-
('-&
& ( ( (-/)
(-/)(8(
(8(+
+ (
('
'-(
-( R(
R(&)
&)8
8'
' (
S*(+'-('('8.
S () '<+8-&+ '& *(+  *&8' ( SUNAT () (@98)& '-(+('& :
-
- )& /
/8
8+
+,
, *&+
*&+
 '
'&
&
)
)+
+)&
)& 8&
8&'
' ) <<'
'))

 ( +
+'-
'-
+
+ )
*)88' ( ) '8', & *&+ &)8-+ ) 8*-+ () 8-& (@98)& 
) -&+( *&)8)( 8&++(*&'('-(.
8&++(*&'('-(.
E) '<+8-&+ (/( ('-<8+( '-( ) SUNAT, 8+(-'&  (+(8@& (
*+&*( & *&(' &/+( () (@98)&, +'-( () *)& ( -+('- 3

9 8)('+& 8&*-& (( () )('-('-& () 8- *+&/-&+.

$.%.%. Sa"#ió" 'e Cier
Cierre
re T
Te)*oral-Arti#ulo
e)*oral-Arti#ulo &%.
&%.

E ' '8' '& *(8'+ ( 8&'-( (' () 8(++( () )&8) ()
'
'<+
<+8
8-&
-&++ 8&'
8&' ) <<'
'))

 ( *(
*(
++ () (
(
++&
++&))))&
& ( )
) 8
8--

(
(
8&(
8&(+8
+8
)(
)( (
()) '<+
'<+8
8-&
-&++ *&+
*&+ ' *(+9
*(+9&
&&
& (
(-(
-(+
+'
'
&
& ( -(
-(*&
*&..
P+
P+)(
)()
)(
('-
'-(
( ( *(
*(('
(' 8&
8&)&
)&8
8++ 8
8+-
+-()
()(
( )
)

&
&  ) '
'<+
<+8
88
8'
'
8&(-, -('('&  ) ( ' <') ( (8+('-& : 8&++(88' ( )
8&'8- '<+8-&+ @8 () )& *&-& ( ) &+).
 

P&+ '& (-+ :& '& &-&++ )& 8&*+&/'-( ( *& & &8('-&
8&*)(('-+&  -&, -'-&  ) 9 ( +(', (-+ : &-&++ 
&8
&8(
('-
'-&
& 
(
( '& +(
+(='
='('
(' )&
)& +(
+(

--&
& : 8
8+
+8-
8-(+
(+9
9-8
-8
 *
*+
+ (
(+ 
+ 
8&'
8&'
(+
(+
&
& 8&&
8&& 8&*
8&*+&
+&/
/'-
'-(
( ( *
*&
& & 8&
8&&
& &
&8
8(
('-
'-&
&
8&*)(('-+&.

C'
C'&
& '& 8&++(*&
8&++(*&'
''
' ) +
+('
(' () (&+
(&+ -+/-
-+/-+&
+& & ) -*& (
&*(+
&*(+8
8
'
' +(
+()
)


 ( 8&
8&'<
'<&+
&+


 8&
8&'
' )
) )(
)(:(
:(,
, +()
+()
('
('-&
-& &
R(&)8' ( S*(+'-('('8 ( ) SUNAT.

$.%./. La sa"#ió" de #ie

#ierre
rre se a*li#ar0 e" el do)i#ilio fis#al del i"fra#tor 
i"fra#tor .

C'& (- 
*
*&/) ( *)8+ () 8(++(
++( -(*&+) (
(-/)
(-/)(8
(8(
('-&
'-&  &<8'
&<8'
 ( *+&<(
*+&<(&'
&')(
)( '
'(*(
(*('
'('
('-(
-(,, ) SU
SUNA
NAT
T
&*-+ ) 88&'( '(8(+ *+ *(+ () (++&))& ( ) 8-
( & )+  ) '<+88', *&+ () *(+9&& ( 8&++(*&'(+9 ) 8(++(.

L SUNA
SUNAT
T *&
*&+
+
 +(
+(
(+
(++
+ () 

))&
& ( ) F
F(+
(+
 P=
P=/)
/)8
8,
, 
(
( (
(+
+
8&'8(& ( '(-& ' -+-( *+(&, /0& +(*&'/).

L )- (+ ()('-( ) 8'8& *&+ 8('-& 5 () *&+-( ( )&
'+(& '(-&, ( ) =)- (8)+8' 0+ (') *+(('-  )
<(8@ (' ( ( 8&(- ) '<+88', ' ( (' ''=' 8& ) )-
(8( ( ) &8@& " UIT.

C'& '& (- *+(('-8' ( (8)+8&'( & 8'& (' ) =)-

*+(
*+(('
('-
-
 '& ( @/
@/(+
(+
 (
(8)
8)+
+
&
& '
'+
+(
(&
&,, ( *)
*)8
8+
+ () &
&'-
'-&
&
(-/)(8& (' ) T/) (, 8&& '(&, <&+' *+-( () *+(('-(
C&.

D+'-( () *(+9&& ( 8(++( & *('', '& ( *&+ &-&++ 88&'(

 )& -+/0&+(, )& )
)  *+&+ 8&' '-8*8'.

L A'
'
-+
-+
8
8
' T+
+/
/-
-+
+
 '&-
&-<<8
8+
+
  ) ('-
'-
 (
()) E-
E-
&

8&++
8&++(
(*&
*&'
'
(
('-
'-(
( *
*+
+ ( +( ())8
8(
( ) 
*
*('
''
' ( ) )8
8('
('88
,,
*(+&, 8&'8(' & -&+8'.
 

D8@ ('- ( ('8('-+ &/), /0& +(*&'/),  8*)+ 8&' )

&)8- ( ) A'-+8' T+/-+. P+ -) (<(8-&, ( <8('-( )
8&'88' & +((+('-& ( -.

$.%.1. Sa"#ió" 'e Co)iso- Art,#ulo &/2.

&/2.

D(-(8- ) '<+88' '8&' 8&' 8&& ( 8(+&  ) T/) (

*+&8((+  )('-+ ' A8- P+&/-&+. L ()/&+8' () A8- P+&/-&+
( '8+ (' () )+ ( ) '-(+('8' & (' () )+ (' () 8) (+'
(*&-& )& /('( 8&& & (' () )+ ( *&+ +&'(
+ &'( 8)-8,
 (+  &-+, (-( (8& () <'8&'+& ( ) SUNAT.
a? Trat0"dose de bie"
bie"es
es "o *ere#ederos
*ere#ederos el i"fra#tor te"dr0:
U' *)& ( ( 1 9 @/)( *+ 8+(-+, '-( ) SUNAT, 8&' ()
8&*+&/
8&*+& /'-(
'-( ( *&
*& ( 8
8*)
*) 8&' )& +(+(
-&
-& : 8+
8+8-
8-(+9
(+9-
-8
8
(>) (' ) '&+ &/+( ) -(+ &, 8&' &8('-& *+& ( <(8@
8(+-, &8('-& *=/)8&  &-+& &8('-&, (  08& ( ) SUNAT,
8+(-( <(@8('-(('-(  (+(8@& ( *+&*( & *&(' &/+( )&
/('( 8&&.

L(& ( ) 8+(-8' '-( ('8&' : ('-+& () *)& ( -+('- 3

9
9
 @/
@/)(
)(,
, ) SU
SUNA
NAT
T *+
*+&8
&8(
((+
(+
  (
(--+
+ ) R(&
R(&)
)8
8'
' ( C&
C&
&
&
8&++(*&'('-(; (' 8:& 8& () '<+8-&+ *&+ +(8*(++ )& /('(,  ('

' *)& ( '8( 15 9 @/)( ( '&-<8 ) +(&)8' ( 8&&,

8*)( 8&' *+, ( ( )& -& ( &+' ) (0(88' ()
8&&, ' )- ()('-( ) '8( *&+ 8('-& 15 () )&+ ( )&
/('(
/('( (>)
(>)&
& (' ) +(&)
+(&)8
8'
' 8&+
8&++(
+(*&
*&'
'('-
('-(.
(. L )
)-
- '& *&
*&+
+
(8((+ ( ( 6 UIT.
S ('-+& () *)& ( '8( 15 9 @/)(, (>)& (' () *+(('-(
'8
'8
&,
&, '& ( * ) 
)-)-
 : )&
)& -&
-& '
'88)
)
& ) 8&
&
&,
&, )
SUNA
SUNAT
T *&
*&+
+
 +(
+(
-
-++ )&
)& /('
/('(
(,, (-
(-'
'+
+)&
)&  ('
('--
(
( *=
*=/)
/)8
8
 &
&'+)&, ' 8'& ( @/(+ '-(+*(-& (& *'-&+&.
 

L SUNAT (8)++ )& /('( (' /'&'&,  () '<+8-&+ '& 8+(- 

(+(8@& ( *+&*( & *&(' ('-+& () *)& ( ( 1 9 @/)(
( )('- () 8- *+&/-&+.
b? Trat
rat0"
0"dos
dosee de bie"e
bie"ess *ere#
*ere#ede
edero
ross o ue *or su "a
"atur
turale
aleGa
Ga "o
*udiera" )a"te"erse e" de*ósito el i"fra#tor te"dr0:

 U' *)& ( & 2 9 @/)( *+ 8+(-+ '-( SUNAT, 8&' ()
8&*+&/'-( ( *& ( 8*) 8&' )& +(-& : 8+8-(+9-8
(>) (' ) '&+ &/+( ) -(+ &, 8&' &8('-& *+& (
<(8@ 8(+-, &8('-& *=/)8&  &-+& &8('-& (  08& ( )
SUNAT 8+(-( <(@8('-(('-(  (+(8@& ( *+&*( & *&('
&/+( )& /('( 8&&.

L(& ( ) 8+(-8' '-( ('8&' : ('-+& () *)& ( '8(

15 9 @/)(, ) SUNAT *+&8((+  (-+ ) +(&)8' ( 8&&
8&++(*&'('-(; (' 8:& 8& () '<+8-&+ *&+ +(8*(++ )& /('(  ('
() *)& ( & 2 9 @/)( ( '&-<8 ) +(&)8' ( 8&&,
8*)( 8&' *+ ( ( )& -& ( &+' ) (0(88' ()
8&&,
8&&, ' )- ()('
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*&+
(8((+ ( ( 6 UIT.

S ('-+& () *)& '-( (>)& '& ( * ) )- : )& -&
'8)& ) 8&&, ) SUNAT *&+ +(-+)&, (-'+)&  ('-(

*=/)8 & &'+)&; ' 8'& ( @/(+ '-(+*(-& (& *'-&+&.

L SUNAT (8)++ )& /('( (' /'&'&  () '<+8-&+ '& 8+(- 
(+(8@& ( *+&*( & *&(' ('-+& () *)& ( & 2 9 @/)( (
)('- () 8- *+&/-&+.
O-+& *(8-& *&+-'-(
*&+-'-( (  )& /('( 8&
8&&
& ( ('
(' 8&'-++& 
) &/(+'9 '8&'),  ) &+),  ) ) *=/)8, ) (& /('-(, )&
'& *-& *+ () & & 8&'&, )& )-(+&, & 8: ('-, 8+8)8',
&
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'8&') (+' (-+& *&+ ) SUNAT. E' ''=' 8&, ( +('-(++ ()
)&+ ( )& /('( '-( ('8&'&.
 

 A9 & () -+/') F8) '& -('( 8&*(-('8 *+ *+&''8+(

+(*(8-& ) +(8+& ( *()8' '-(+*(-& 8&'-+ ' +(&)8' (-
*&+ SUNAT ( (8)+ () /'&'& ( )& /('( 8&& *&+ '&
@/(+( 8+(-& () (+(8@& ( *+&*( & *&(' &/+( )& &.

$./. (TRASM(S(4(L('A' 'E LAS SAC(OES:

L &8-+' ( (+('-( (' ) 8) ( (-/)(8( ( 8&++(*&'(+9 *)8+ 

)& @(+((+& ) '8&'( *&+ '<+88&'( & '8*)('-& 8&(-& *&+ 
)& 8'
8'-(
-( -&
-&
 (
( ( (-&
(-& &' 8&'
8&'-'
-'
&+(
&+( )(
)()(
)( (' -&& 
*-+&'&.

 $.1. ACTUAL(AC(
ACTUAL(AC(D
D 'E LAS MUL
MULT
TAS:

&. ("ter>s a*li#able

L )- * (+' 8-) *)8'& () '-(+ &+-&+&  (

( +(<(+( () A+-98)& 33Q.

$. O*ortu"idad

E) '-(+ &+-&+& ( *)8+ (( ) <(8@ (' ( ( 8&(- ) '<+88'

&, 8'
'
& '& ( *&
/)
/)(
( (-
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/)(
)(8(
8(+)
+),
, (
(
( ) <(8
<(8@ (' 
(
( )
 A'-+8' (-(8-
(-(8- ) '<+88'.

25? A+-98)& --& *&+ () A+-98)& 1K () D(8+(-& L()-& NK ?6?,
*/)8& () 24 ( 8(/+( ( 26.

$.3. PR(C(P(OS 'E LA POTESTA' SAC(OA'ORA

SAC(OA' ORA
L A'-+8' T+/-+ (/( (0(+8(+  <8)- ( *&'(+ '8&'(
8&' &/(+'8 ( )& *+'8*& ( )(), -*8, '&' / ' (,
*+&*
*+&*&+
&+8
8&'
&')
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
,, '& 8&'8
8&'8+
++(
+('8
'8
 ( '
'<+
<+8
88
8&'
&'(
(,, : &-+&
&-+& *+'
*+'8
8*
*&
&

*)8/)(.
 

$.3.&. Pri"#i*io de legalidad

C&'(+& ( (' (- *+-(, () *+'8*& (' 8&('-+& '& -('( 
8&++()-& (' () +-98)& 74Q () C&'--8' P&)9-8 () P(+=, '& (' () )-(+)
 () '(+) 24 () +-98)& ( ) C&'--8' '&-, (-& ( (' (
'( *(( (+ *+&8(&, ' 8&'('& *&+ 8-&  &' ( ) -(*&
( 8&(-(+( '& (- *+(('-( 8)<8& (' ) )(:, ( '(+ (*+( (
'(9&8 8&& '8' *'/)(, ' '8&'& 8&& *(' '& *+(- (' )
)(:.

$.3.$. Pri"#i*io de ti*i#idad.

E' ) *+-( +()8&'  ) *&-(- '8&'&+, ( @ 8&('-& (-(
*+'8*&.

$.3.%.  Pri"#i*io de o" bis ,de).

L& (*(-& (' ) &8-+' (' +()8'  (-( *+'8*& ( +((' (' ( 
(<(8-& ( ( 8&'<+( ' )'(+8'  (-( *+'8*& (/(' (+<8+( '
-+*)( ('- ( )& ('-( ()(('-&
   I('- () 0(-& '<+8-&+

   I('- ( ) 8&'8- '<+8-&+

   I('- ( ) 8
8 -(+ ( '8'.
'8'.

$.3./. Pri"#i*io de Pro*or#io"

Pro*or#io"alidad.
alidad.
E-( *+'8*& -('( ( (+ 8&' ) '-+)( : +( ( ) '<+88', 9 8&&
) 8&'8- () '<+8-&+ : () >& (<(8-('-( 8& ) E-&, 8&& 8+-(+&
( (/(' -('(+( (' 8&'(+8' ) &('-& ( (-/)(8(+( : *)8+( )
'8&
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'( +(*(8
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+88&
8&'(
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8&&
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T+/-+&.
SAC(D A FUC(OAR(OS 'E LA A'M((STRAC(D P94L(CA B OTROS
HUE REAL(A LA4ORES POR CUETA 'E ISTA @$3/? ART!CULO &32
S'8'
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L& (/+& () P&(+ #8) : () M'-(+& P=/)8& ( '<+'0' )& *(-&
(' () A+
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 A'-+8' T+/-+ & <8)-(' () (0(+88& ( ) <'8&'( ( -, (+'
'8&'& ( 8(+& 8&' )& *+(-& (' ) L(: O+'8 () P&(+ #8) : ('
 

) L(: O+'8 () M'-(+& P=/)8&, (=' 8&++(*&', *+ 8:& (<(8-& )
(''8 (+ *+(('- *&+ () M'-+& ( E8&'&9 : F''.
 
L& '&-+& : +-))(+& *=/)8& ( '<+'0' )& *(-& (' () A+-98)&
?6Q, (+' '8&'& 8&'<&+(  ) '&+ ('-(.
 
265 A+-98)& --& *&+ () A+-98)& ?7K () D(8+(-& L()-& NK ?53,
*/)8& () 5 ( <(/+(+& ( 24.

CAP(TULO (((

'EL(TOS TR(4UTAR(OS

%.&. COCEPTO

E ) '<+88' ( -8 +(8-('-( ) (+ ( )&

) & (+(8@&
'-+)( : &8)( ( )& '&, 8&++(*&'('& 
(-&
(-& ) (+(8@& 8&='. S( +(<(+  -& 88'  &'
(+(8@& *(') 8&='.
8&(- *&+ () 8&'-+
+/
/::('-(  &/)& ( &) &)& :
*+((-('-( ) )(:( : '&+ -+/-+, (' )'&( (
+-<8&, ('>&, +  &-+ <&+ <+)('- &/-('( ' /('(<8&
*(+&') & *+ -(+8(+&.
D()-&,
D()-&, ) 8&'-+
8&'-++&
+& ( ) '<+88',
'<+88', ( ) (*+(
(*+('
' ( ' @(8@&
'-0+98& : &)&& 8-& 8&' ' *('; (' ('(+) ( 8)*, 8+(',
(/+'-('-& ( ' )(: *(+-.

%.$. JUST(C(A PEAL

C&++(*&'(  ) 0-8 *(') &+'+ ) '-+88', 0('-& :

*)88'
*)88' ( ) *(' (' )& ()-& -+/-+&,
-+/-+&, ( 8&'<&+
8&'<&+
  )
)()8' &/+( ) -(+.

S( ('-('( *&+ +()+8'

+()+8' () *& ( ) -&-)
-&-)
 ( ) (
-+/-+ & ('  8& ) (&)8' () +('-(+&, )&  <&+ & 8)(+ 
 

&-+& /('(<8& -+/-+& &/-('& '(/('-(. E' /& 8& ) (

-+/-+ '8):( () -+/-&, )& '-(+(( : ) )-.
E) M'-+& ( #-8 8&&+'+ 8&' () P+(('-( ( ) C&+-( S*+(
( ) R(*=/
R(*=/)8
)8 ) 8+(8
8+(8'
' ( #
#&
& E*(8
E*(8)
)&
& (' -(+
-(+

-+/-+
-+/-+ & 8&' () F8) ( ) N8' () '&/+('-&
'&/+('-& ( F8)(
F8)( A
&8, 8'& ) 8+8'-'8 (*(8)( )& (+-(' &  '-'8 ()
M'-+& ( E8&'&9 : F''.

%.%. AUTOOM(A 'E LAS PEAS POR

POR 'EL(TO TR(4UT
TR(4UTAR(O
AR(O

L *(' *&+ ()-& -+/-+& ( *)8+' ' *(+08& () 8&/+& ( )

( -+/-+
-+/-+ : ) *)8
*)88'
8' ( ) '8&'(
'8&'( '-+
'-+-
-  (
@/(+( )+.

%./. REPARAC(O C(V(L

N& @/+ )+  +(*+8' 8) (' )& ()-& -+/-+& 8'& )
 A'-+8' T+/-+ @: @(8@& (<(8-& () 8&/+& ( ) (
-+/-+ 8&++(*&'('-(, ( ( '(*('('-(  ) '8' *(').

%.1. FACULTA' '(SCRES(

'(SCRES(OAL
OAL PARA 'EUC(A
'EUC(ARR 'EL(TOS
'EL(TO S TR(4UTAR(OS
 B A'UAEROS

C)(+ *(+&' *(( (''8+ '-( ) A'-+8' T+/-+ )

(-('8
(-('8 ( 8-& ( *+(
*+(/)(
/)(('-(
('-( 8&'--:' ()-& -+/-+& &
'(+&.
L& <'8&'+& : (+&+( *=/)8& ( ) A'-+8' P=/)8 (
(' () (0(+88& (  <'8&'( 8&'&8' ( @(8@& ( *+(/)(('-(
8&'
8&'---:
-:'
' (
())-&
-& -+
-+/
/-+
-+&
& & ()-
()-&
& 
'
'(+&
(+&,
, (
(-'
-' &/
&/))
&
& 
'<&++
'<&++ (  (-('8
(-('8   *(+
*(+&+
&+ 0(++
0(++8&
8& *&+ (
(8+-&
8+-&,, /0&
/0&
+(*&'/).
L A
A'
'-
-+
+8
8'
' T+
T+/
/-
-+
+,
, ( 8&
8&'
'-
--+
-+ @(
@(8@
8@&
& (
( *+(
*+(
/
/)(
)(('
('-(
-(
 

8&'--:' ()-& -+/-+& & ()-& ( (<+8' (

( +('- ( ';
& (-' ('8'&  8@& *+&*-&, -('( ) <8)- 8+(8&')
( <&+)+ (''8 *(') '-( () M'-(+& P=/)8&, ' ( ( +(-&
*+
*+(
(&
& ) 8
8)
)'
'8
8
'
' ( ) <<8
8)
)
8
8
'
' & (+
(+<<8
88
8'
',, -+
-+--'
'&
&(
(
(' <&+
<&+ *+
*+)(
)()
) )& *+&8(
*+&8(
('-&
('-& *('
*(')
) : 
'
'-+
-+-
-&.
&. E' -)
*(
*(-&,
-&, ( (+ () 8
8&,
&, (-+
(-+ ) R(
R(&)
&)8&
8&'(
'( ( D(-(+'
D(-(+'8
8',
',
R(&)
R(&)8
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&'( ( M)-,
M)-, Ó+('(
Ó+('( ( P
P&
& & )& &8
&8(
('-&
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'(+&
(+&
+(*(8-& ( 8&++(*&'', 8&& 8&'(8('8 ( ) (+<88'
(+< 88' &
<8)8', (' ' *)& ( '& (8( ( '&('- ? 9
9  ( )
<(8@ ( '&-<88' () A-& ( A*(+-+ ( I'-+88'  ) A'-+8'
T+/-+. E' 8& ( '8*)('-&, () #( P(') *&+ *&'(+ )
*('' () *+&8(('-& *('), ( +(*&'/)  ( @/(+
)+.

E' 8& ( '8+( () *+&8(& *('), () #( :& P+(('-( ( ) S)

S*(+
S*(+&+
&+ 8&
8&*(
*(-('
-('-(
-( 
*&'
*&'+
+,, /
/0&
0& +(
+(*&'
*&'/
/)
)
 ) '&-<
'&-<88
88'
' )
+'&
+'& A
A'
'-
-+
+&+
&+ ()
() T+/
+/-&
-& ( -&
-&
 ) +(
+(&)
&)8&
8&'(
'( 0
08
8)(
)(,
,
'<&+( ( *(+-& D8-(' () M'-(+& P=/)8& ( '<&+( () #( ( (
(-' +'-( ) -+-8' ( 8@& *+&8(&
E' )& *+&8(& *(')( *&+ ()-& -+/-+&, '(+& & ()-& 8&'(&,
( 8&'(++ *+-( +  ) A'-+8' T+/-+, (' *&+
8&'--+( (' *+-( 8).

%.3. (FORMES 'E LOS PER(TOS

PER(TOS

L& '<&+( -8'8&

-8'8& & 8&'-/)(
8&'-/)( (-& *&+ )& <'8&'+&
<'8&'+& ( )
S*(+'-('('8 N8&') ( A'-+8' T+/-+  SUNAT, (
+()+&' ) '(-8' '-+- () *+('-& ()-& -+/-+&,
-('+', *+ -&& (<(8-& )(), () )&+ ( '<&+( ( *(+-& ( *+-(.

%.<. ORMAS HUE RE5ULA LOS 'EL(TOS TR(4UTAR(OS

TR(4UTAR(OS

 CODIGO PENAL
 LEY PENAL TRIBUTARIA
 

 LEY DE DELITOS ADUANEROS LEY NQ 2""

 

CAP(TULO (V

COCLUS(OES

 E' () *&, (' '(-+ +() &8& (8&'8 '8&'),

)&
)& (
())-&
-& -+/
-+/-
-+&
+& ( ('8
('8&'
&'-+
-+/
/'
' +(
+()
)&
& (' () C
C
&
&
P('),, ' (/+
P(') (/+&
& () )(
)()&+
)&+ (8
(8
 +()
+()++ 8@&
8@& ()-&
()-&
(' ' )(: (*(8) 8&' ) <') ( )&++ ' :&+ <' :
8&'&8('-&
8&'&8('-& ( 8@& ()-& 8&' () &/0(-& ( ('(+
('(+++ '
:&+ 8&'8('8 -+/-+ : ' /-('8' (  8&'.

 L +()8' ( )& D()-& T+/-+& &/((8(  ( ) 8&'

( D()-&
D()-& T+/-
T+/-+&
+& *(+
*(+0
08
8 ) (8&
(8&'&
'&9
9 ( ' *9
*9,
, -& (
( )& -+/-& -('(' 8&& <' *+&+) &/-('(+ )& '+(&
'(8(+& *+ () &-('('-& () -& *=/)8&.

 E) D()-& ( D(<+8' T+/-+ 8&'<&+ -&& )& 8-& (

-('(' 8&& <') '& *+ ) E-& )& -+/-& )'&( (
8)(+ +-<8&, ('>&, -8, +  &-+ <&+ <+)('-.

 L *(' *&+ ()-& -+/-+& ( *)8' ' *(+08& () 8&/+&
( ) (
(
 -+/
-+/-
-+
+ : ) *)
*)8
88
8'
' ( ) '8
'8&'
&'(
(
'-+-  ( @/(+( )+.

 E' () 8& ( (' ) (0(88'

(0(88' () ()-& -+/-+&
-+/-+& ( @/(
@/(+
+
-)&
-)& ' *(+&' 0+98 & ' '(&8& '*(+&'
'*(+&')
) 8&'
8&'&8('-& (  --)+(, 8&'0'- & )-(+'-('-( (=' )
+( ( )& @(8@&, () 0( *&+ *)8+ ('-+( &-+ (,
() 8(++( -(*&+)
-(*&+) & 8)+ (<'-
(<'-
 () (-/)(8('
(-/)(8('-&
-& : )
&)8' ( ) *(+&' 0+98.

 L )- ( (-(+'' (' <'8' ( ) UIT ( '+(& '(-& ()

-&-) ( V('- N(- :& '+(& *&+ (+8&, (-8.
 

CAP(TULO V

4(4L(O5RAF!A

@--*.'-.&/.*()()8
@--*.'-.&/.*()()8&'8&&
&'8&&

@--*2.8&'+(&.&/.*(8+8('&
@--*2.8&'+(&.&/.*(8+8('&8//8&'3/
8//8&'3/.'<C6F"BE
.'<C6F"BEE6
E6

4?545257"F67?C2A3FILEDECRETOSUPREMO135??EFT(-&

 C3?A'8&O+('&CC3
 C3?A'8&O+('&CC3B3&T
B3&T+/-+&.*< 
+/-+&.*< 

@--*.(<.&/.*(8&'-('
@--*.(<.&/.*(8&'-('&-+/<8'&+-
&-+/<8'&+-TUO.*< 
TUO.*< 

@--*-&')'(.8(-0+8.8&.*(S
@--*-&')'(.8(-0+8.8&.*(S(/C:ES8+*-&+P/
(/C:ES8+*-&+P/)88&'(
)88&'(

231212M')2O*(+-
231212M')2O*(+-&2NC2BA
&2NC2BA2622C&
2622C&&
&

2T+/-+&2C&('-
2T+/-+&2C&('-&22OW.*< 
&22OW.*<