Cuidado con las Esquelas de Sunat
- Por Maximice Contable
- octubre 26, 2021
Consejos para evitar que nos lleguen Las Esquelas de citación o las Cartas Inductivas.
Éstas no implican una fiscalización formalizada, por lo que es común que estén siendo notificadas por SUNAT, con el único objetivo de advertir al contribuyente de supuestas inconsistencias halladas luego de realizar cruces de información respecto a un determinado tributo y solicitando el cumplimiento de las supuestas deudas tributarias.
Por ejemplo, con respecto al IGV la inconsistencia más notificada es la determinación de un supuesto IGV por pagar al generarse ingresos “por debajo del promedio del sector económico al que se pertenece”, la cual ha sido justificada por la pandemia.
¿Cuáles son las notificaciones mas frecuentes?
En los últimos días, se viene notificando Esquelas de citación acompañadas de anexos, indicando que: “En su Declaración Anual del IR del año 2019, Usted ha registrado adición(es) a la base imponible que conllevan a realizar el reintegro del crédito fiscal del IGV; sin embargo, Usted aún no lo habría efectuado”.
Esto trata de lo siguiente: en las adiciones de la DJ del IR 2019, se incluyen conceptos de gastos no deducibles, que implicarían que no se debió considerar el IGV de las compras respectivas, ya que uno de los requisitos de este tributo para considerarlo como crédito fiscal es que el gasto sea deducible para el IR. Esto siempre daría lugar al supuesto “reintegro” del IGV que reclaman las Esquelas del fisco.
Asimismo, este reintegro también se genera cuando hay casos de desaparición, destrucción o pérdida de bienes que generaron crédito fiscal, así como también, la de bienes terminados donde se usaron bienes e insumos que generaron crédito fiscal en su adquisición.
¿Cuándo se debe efectuar el reintegro?
El reintegro del crédito fiscal debe efectuar en la fecha en que corresponda declarar las operaciones que se realicen en el periodo tributario en que se produzcan los hechos que originan el mismo.
¿Cuáles son las excepciones?
Se excluye bajo Ley de la obligación del reintegro
- Los casos de desaparición, destrucción o pérdida de bienes que se produzcan por caso fortuito o fuerza mayor
- La desaparición, destrucción o pérdida de bienes por delitos cometidos en perjuicio del contribuyente por sus dependientes o terceros
- La venta de los bienes del activo fijo que estén completamente depreciados
- En el caso de las mermas y desmedros deben estar debidamente acreditado por Acta notarial.
Por Ejemplo:
Si un contribuyente consideró en el IR “Gastos cuya documentación sustentatoria no cumple con los requisitos establecidos en el Reglamento de comprobantes de pago”, se debe explicar a SUNAT que se trata de documentos basado en simples recibos de librería, vales, notas de pedido, órdenes de servicio, guías de trabajo, etc., sobre lo cual obviamente no se podría haber tomado el crédito fiscal ya que se trata de gastos sin comprobantes de pago formales.
En cambio, si se estuviera frente a mermas y desmedros de las cuales no se tiene sustento, en este caso si habría una causal directa de reintegro del crédito fiscal, salvo que los bienes adquiridos y destruidos sin presencia notarial estén por ejemplo exonerados del IGV.
¿Qué debería hacer SUNAT en estos casos?
SUNAT debería depurar sus conceptos de presunción de reintegro pendiente ante ciertos agregados en el IR, ya que es más que evidente que ninguna empresa podría tomar el IGV de compras sin comprobantes de pago, donde no hay implícitamente un número de documento a incluir en el Registro de Compras.
Las esquelas en mención deberían considerarse como notificaciones de verificación, como una forma de fiscalización inicial para evitar cualquier tipo de apariencia de alusión a notificaciones nulas, puesto que carecen de procedimiento específico y reglado.
¿Por qué otros temas se presentan las esquelas?
Otros temas frecuentes que son reseña de verificación bajo las esquelas o cartas inductivas son:
- Incremento patrimonial no justificado (IPNJ)
- Pagos a cuenta del IR
- Costo computable en la venta de inmuebles
- Disposición indirecta de rentas (bajo la tasa adicional del 5%)
- Traslado del NRUS, o RER al Régimen General
- Cruce informativo bajo DAOT
- Verificación de obligaciones formales
- Reintegro del IGV de gastos de representación
- IGV no domiciliados (retención de IR)
- Atribución de responsabilidad solidaria del artículo 16° del código tributario
- Numero diminuto de trabajadores dependientes ante los ingresos generados, etc.
¿Cómo podría ayudar saber de estos temas a los contribuyentes?
Los casos señalados podrían ayudar a las empresas a generar listas de auto revisión de posibles aspectos que necesiten una posible corrección tributaria, con la finalidad de evitar innecesarias contingencias al finalizar la prescripción.
Fuente: ibenia.net / Código Tributario
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