SUNAT

LA SUPERINTENDENCIA NACIONAL

DE ADUANAS Y DE
● ADMINISTRACIÓN
Es un organismo técnico especializado, adscrito al Ministerio
de Economía y Finanzas( MEF), cuenta con personería
TRIBUTARIA
jurídica de – SUNAT
derecho público, con patrimonio propio y goza de
autonomía funcional, técnica, económica, financiera,
presupuestal y administrativa.
● Fue creada en mayo de 1988, pero ha pasado por diversas
transformaciones desde entonces.
● Sin embargo, en el 2002 durante la presidencia de Alejandro
Toledo, se dispuso fusionarlos para que dejaran de duplicarse
en sus labores; cosa que impedía su mejora y afectaba la
productividad del Estado.
 ¿CUÁLES SON Se s u
func man otr
io a
Supe nes y at s al listad
SUS FUNCIONES? ri ri
Adua ntenden buciones de
nas y cia
o
de
de A Nacion la
a
Tribu dministr l de
La principal función es administrar los taria ación
tributos internos. A ella se le suman: el
fiscalizar el cumplimiento de las obligaciones
de los contribuyentes para evitar la evasión
fiscal, proponer reglamentos de
normas tributarias, desarrollar programas que
alimenten la cultura de buen contribuyente y
resolver asunto que surjan en este ámbito.
 LEYES
FACULTADES 

Ley 24829 - Ley de creación
Decreto Legislativo 500 - Ley General de la
Superintendencia Nacional de Aduanas
 RECAUDACIÓN.  Decreto Legislativo 501 - Ley General de
Superintendencia de Administración Tributaria
 DETERMINACIÓN
 Decreto Supremo 061-2002-PCM - Disponen fusión

 COBRANZA COACTIVA. por absorción de la Superintendencia Nacional de

Administración Tributaria – SUNAT con la
 FISCALIZACIÓN.
Superintendencia Nacional de Aduanas - Aduanas
 Ley 27334 - Ley que Amplía las funciones de la
 SANCIONATORIA
Superintendencia Nacional de Administración
Tributaria
 Ley 29816 – Ley de Fortalecimiento de la SUNAT
 DERECHOS
a) Ser tratados con respeto y consideración por el
personal al servicio de la Administración Tributaria.
b) Exigir la devolución de lo pagado indebidamente
o en exceso.
c) Sustituir o rectificar sus declaraciones juradas.
 
d) Interponer reclamo, apelación, demanda
contencioso-administrativa y cualquier otro medio
impugnatorio.
 
e) Conocer el estado de tramitación de los
procedimientos en que sea parte, así como la
identidad de las autoridades de la Administración
Tributaria encargadas de éstos.
DEBERES
1. Inscribirse en los registros de la Administración
Tributaria.
2. Acreditar la inscripción cuando la Administración
Tributaria lo requiera.
3. Emitir y/u otorgar, con los requisitos formales
legalmente establecidos y en los casos previstos por
las normas legales, los comprobantes de pago.
 
4. Llevar los libros de contabilidad u otros libros y
registros exigidos por las leyes, reglamentos o por
Resolución de Superintendencia de la SUNAT.
 
5. Permitir el control por la Administración Tributaria
 Venus

Venus has a beautiful name, is the

second planet from the Sun and its
atmosphere is extremely poisonous
 “This is a quote, words full of wisdom that someone
important said and can make the reader get
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Book
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 01
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You could enter a subtitle
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 The Slide Title Goes
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You Could Use
Jupiter
Three Columns,
It’s the biggest planet in the
Why Not? Solar System and the
fourth-brightest object in
the sky

Mars
Mars is a cold place. It’s full
of iron oxide dust, which
gives the planet its reddish
cast
Saturn
Yes, this is the ringed one.
It’s a gas giant, composed
mostly of hydrogen and
helium
A Picture Always
Reinforces the
Concept
Images reveal large
amounts of data, so
remember: use an image
instead of long texts
A PICTURE IS
WORTH A
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AWESOM Becaus
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editable? here

36%
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Mars Saturn
Click on it, follow Don’t forget to
the link and change delete the old graph
the data afterward
You Could Use Four
Columns

Mercury Venus
Mercury is the closest Venus has a beautiful name,
planet to the Sun but it’s hot

Mars Saturn
Despite being red, Mars is a Saturn is the ringed one and
cold place a gas giant
How About the Percentages?

15
30%
%
Mercury is the Despite being red,
closest planet to the Mars is a cold place
Sun

22% 45%
Saturn is the ringed Venus has a
one and a gas giant beautiful name, but
it’s hot
This Is a Graph
Mars
Despite being red,
Mars is a cold place

Venus Saturn
Venus has a Saturn is the ringed
beautiful name, but one and a gas giant
it’s hot
To modify this graph, click on it, follow the link, change
the data and paste the new graph here
 Reviewing Concepts Is Usually a Good Idea

Mercury Venus Mars

Mercury is the closest Venus has a beautiful name, Despite being red, Mars is a
planet to the Sun but it’s hot cold place

Jupiter Saturn Neptune

It’s the biggest planet in the Saturn is the ringed one and Neptune is the farthest
Solar System a gas giant planet from the Sun
Infographics Make Your Idea
Understandable…
2018
A
Jupiter
2016
2017
Mercury
Venus

2019
Saturn
… And Tables Do the Same!

Mass Diameter Surface Gravity

(Earths) (Earths) (Earths)

Mercury 0.06 0.38 0.38

Mars 0.11 0.53 0.38

Saturn 95.2 9.4 1.16

 This Is a Map

Venus
Venus has a beautiful
name, but it’s terribly
hot
A Timeline Always Works Well

Mercury is the Venus has a Despite being red,

closest planet to the beautiful name, but Mars is a cold place
Sun it’s hot
2017 2019

2016 2018 2020

Jupiter is the Saturn is the ringed
biggest planet of one and a gas giant
them all
4,498,300,000
Big numbers catch your audience’s
attention
333,000.00
earths is the Sun’s mass

24h 37m 23s 386,000 km

is Jupiter’s rotation period is the distance between Earth and
the Moon
Reinforce the Concept Using Infographics!

04 MARS 01
Mars is a
cold place

VENUS JUPITER
Venus is terribly Jupiter is the
hot biggest planet
EARTH
Earth
harbors life
03 02
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