Laws
- Superintendency Resolution No. 234-2006 / SUNAT - Published on December 30, 2006
Resolution of the Superintendency that establishes the norms regarding books and records related to tax matters.
tax-books-and-records- Resolution of the Superintendency N ° 230-2007 / SUNAT - Published on December 15, 2007
Modification of the Resolution of the Superintendency that establishes the rules regarding books and records related to tax matters.
- Superintendency Resolution No. 239-2008 / SUNAT - Published on December 31, 2008
Modification of the Resolution of the Superintendency that established the norms regarding books and records related to tax matters.
SUNAT, through Superintendency Resolution No. 234-2006 / SUNAT and amendments, have established provisions related to books and records related to tax matters, which are in force as of January 1, 2007, thus integrating into a only legislative body the current regulations on the matter.
The provisions for the tax treatment of books and records related to tax matters refer to:
- The procedure for the authorization of the same. The way in which they must be carried. The maximum delays. The loss or destruction of the same. The complete accounting - effective as of 2009. The minimum information contained in them, as well as as well as the formats that comprise it - in force as of 2009.
The provisions referring to complete accounting, as well as the use of the formats that each book or record must contain, became effective as of January 1, 2009.
Books and Records related to tax matters
The books and records related to tax matters shall be the minute books, the accounting books and records or other books and records required by the laws, regulations or Superintendency Resolution indicated below:
Legalization of Books and Records
The books and records related to tax matters will be legalized by the notaries or, in their absence, by the legal justices of the peace or justices of the peace, when applicable, of the province in which the tax debtor's tax domicile is located.
In the case of the provinces of Lima and Callao, the legalization may be carried out by the notaries or judges of any of said provinces.
Notaries or judges, as appropriate, will place a record on the first page of the same and will proceed to seal all the pages of the book or register, which must be duly foliated for each book or register, even when they are kept using loose sheets. or continuous.
Both notaries and judges will keep a chronological record of the legalizations they grant.
Important:
The authorization of the Payroll Book will be in accordance with the provisions of Supreme Decree No. 001-98-TR and amending regulations.
Content of the certificate
The record to be placed on the first page of the books and records related to tax matters will have the following information:
- Legalization number assigned by the notary or judge, as the case may be; Surnames and Names, Denomination or Company Name of the tax debtor, as the case may be; RUC number; Denomination of the book or record; Date of the seizure of the book or record previous of the same denomination and the authority that ordered the diligence, if applicable; Number of pages of which it appears; Date and place in which it is granted; and, Seal and signature of the notary or judge, as the case may be.
Registration of legalizations.
In the chronological record of the legalizations that are granted, it will be indicated:
- The number of the legalization The Surnames and Names, Denomination or Company Name of the tax debtor The RUC number The name of the book or record that has been legalized Date of the seizure of the previous book or record of the same denomination and the The authority that ordered the diligence, if applicable, The number of pages it consists of, The date on which the legalization is granted.
In no case the number of legalization, folios or records may additionally contain different characters, such as letters.
Opportunity for legalization
Books and records must be legalized before use, even when they are kept in single or continuous sheets.
For the legalization of the second and subsequent books and records, of the same denomination, the following must be taken into account:
- In the case of books or records kept manually, it must be proven that the previous one has been concluded. Said accreditation will be made with the presentation of the previous completed book or record or a photocopy legalized by a notary of the folio where the legalization is recorded and of the last folio of the aforementioned book or record.In the case of books or records that are kept using loose or continuous sheets, they must Present the last page legalized by a notary from the previous book or registry. In the case of books and records lost or destroyed by accident, assault or other, the communication that has been established for that purpose must be presented.
Important:
In the case of the payroll book, legalization will be governed by the provisions of Supreme Decree No. 001-98-TR and amending regulations.
The books or records kept manually that had been seized by the competent authority will suffice for the legalization of the second and subsequent books and records, the presentation of the document in which the aforementioned diligence is recorded.
If, if applicable, the return of the seized books or records referred to in the preceding paragraph occurs, the tax debtor may not make any annotation in them and must proceed to their immediate closure
Communication of loss or destruction
Tax debtors who have suffered the loss or destruction by accident, assault and others, of the books and records, documents and other antecedents of the operations or situations that constitute events capable of generating tax obligations or that are related to them, regarding taxes not prescribed, they must communicate such facts to SUNAT within the period of fifteen (15) business days established in the Tax Code.
Said communication must contain the detail of the books, records, documents and other information mentioned in the previous paragraph, as well as the tax period and / or fiscal year to which they correspond. Additionally, in the case of books and records related to tax matters, the date on which they were legalized, the legalization number, in addition to the surnames and names of the notary who carried out the legalization or the number of the Court in which it was carried out must be indicated. the same, if it were the case.
In all cases, a certified copy issued by the police authority of the complaint filed by the tax debtor regarding the occurrence of the events that is the subject of this article must be attached.
Important:
The loss or destruction applicable to the documents referred to in the Payment Receipts Regulations, the procedure provided in said Regulations will be applied to them.
Binding of books and records
The books and records related to tax matters that are kept using single or continuous sheets must be bound, if possible, for up to one taxable year, and must be made, at most, within the first four (4) months of the taxable year following the one in which the operations contained in said books or records correspond.
When the number of loose or continuous sheets to be filled is less than twenty (20), the filling may comprise two (2) or more taxable exercises, and must be carried out, at most, within the first four (4) months of the following taxable year. to the one in which twenty (20) loose or continuous sheets were gathered.
Fillings should include sheets that have been voided. To this end, the cancellation will be made by striking them out or visibly disabling them.
Loose or continuous sheets corresponding to a book or register of the same denomination, which have not been used for the registration of operations for the year in question, may be used for the registration of operations for the immediately following year.
If the filling is made in several volumes, each one will include as the first page a photocopy of the folio that contains the legalization of the book or registry to which it corresponds.
Way of keeping books and records
The books and records that they are obliged to keep must:
- Have header data: Contain the record of operations:
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- In chronological or correlative order, unless a predetermined order is established by special rule. In a legible manner, without spaces or blank lines, interpolations, amendments, or signs of having been altered. Using the General Accounting Plan in force in the country Totaling their amounts for each folio, column or accounting account until obtaining the general total for the taxable period or year, as appropriate.
The indicated will not be required of the books or records that are kept using loose or continuous sheets, in which the totalization will be made at the end of the period or fiscal year.
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- In national currency and in Spanish, except for the exceptions provided by the Tax Code.
- Include the corresponding adjustment, reclassification or rectification records or entries. Contain original folios, not admitting the adhesion of sheets or folios, unless otherwise provided by law. In the case of the Inventory and Balance Sheet, it must be signed at the end of each period or taxable year, as appropriate, by the tax debtor or his legal representative, as well as by the Certified Public Accountant or the Commercial Accountant responsible for its preparation.
NOTE:
Header data
- Name of the book or registry. Period and / or year to which the registered information corresponds. RUC number of the tax debtor, Surname and Names, Denomination and / or Company Name of the latter.
In the case of books or records kept manually, it will be enough to include these data in the first folio of each period or year.
In the Income and Expenses Book, it will be enough to include as header data those indicated in literal a) and b).
Use of the General Accounting Plan
Disaggregated accounting accounts will be used at least at the level of the digits established in said plan, except that due to the application of tax regulations a greater disaggregation must be made.
The use of the General Accounting Plan in force in the country will not be applicable in those cases in which, by express law, tax debtors are empowered to use an Accounting Plan, Accounting Manual or another similar one, in which case they must use these last.
Tax debtors who choose to keep their accounts in accordance with the General Business Accounting Plan as of 2009 must adapt the formats and names of the accounts, divisional and sub-divisional of the Revised General Accounting Plan with the accounts, subaccounts, divisional and sub equivalent divisionaries.
Totalization of the amounts on the folios.
The accumulated totals on each page will be transferred to the next page preceded by the phrase "VAN". In the first line of the following page, the accumulated total of the previous page will be recorded preceded by the phrase "COME". At the end of the taxable period or year, the corresponding closing will be made, recording the general total.
If no operations are carried out in a certain period or taxable year, the legend "NO OPERATIONS" will be recorded on the corresponding folio.
Important:
The provisions will not apply to:
- i) The Minutes Book of the Individual Limited Liability Company, regulated in the EIRL Law. ii) The Minutes Book of the General Shareholders' Meeting, regulated in the General Companies Law.
iii) The Book of Minutes of the Board of Directors, regulated in the General Law of Companies
- iv) The Stock Registration Book, regulated in the General Companies Law v) The Payroll Book, regulated by Supreme Decree No. 001-98-TR and amending regulations.
Modification of the name or company name
The tax debtor who modifies his name or company name must notify SUNAT of said change, in accordance with the provisions of the Regulations of the RUC law, Superintendency Resolution No. 210-2004 / SUNAT and amending regulations, and may choose to:
- Continue using the books and records related to tax matters with the previous name or company name until they are completed, to record the operations following the agreement to modify the name or company name. In this case, the new denomination or company name must be additionally recorded by some mechanized, computerized means or a legible stamp, without overlapping the previous one. Open new books and records related to tax matters. In this case, to request the legalization of the books and records or loose or continuous sheets with the new denomination or business name from the notary or legal justice of the peace, it must be proven that the books and records or loose or continuous sheets that were not used have been closed. legalized with the previous denomination or company name.
