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TRIBUTARIA : Registro de Recibo por Honorarios EN EL REGISTRO DE COMPRAS
Enviado por RAZATI el 29/11/2005 19:33:14 (53880 Lecturas) Noticia del mismo redactor
TRIBUTARIA

BASE LEGAL

REGLAMENTO DEL IGV

Artículo 10°.- Los Registros y el registro de los comprobantes de pago, se ceñirán a lo siguiente:
1. Información mínima de los registros
Los Registros a que se refiere el Artículo 37º del Decreto, contendrán la información mínima que se detalla a continuación. Dicha información deberá anotarse en columnas separadas.
.
II. Registro de Compras
.
c) Tipo de comprobante de pago o documento, de acuerdo a la codificación que apruebe la SUNAT.

RESOLUCION DE SUPERINTENDENCIA

APRUEBAN LA CODIFICACIÓN DE LOS TIPOS DE DOCUMENTOS AUTORIZADOS POR EL REGLAMENTO DE COMPROBANTES DE PAGO
RESOLUCION DE SUPERINTENDENCIA N° 025-97/SUNAT (Publicada el 20-03-97)
Lima, 18 de marzo de 1997
CONSIDERANDO:
Que el Artículo 10º del Título I del Reglamento de la Ley del Impuesto General las Ventas, sustituido por Decreto Supremo N° 136-96-EF, establece que a efecto de registrar los comprobantes de pago en el Registro de Ventas e Ingresos y en el Registro de Compras, se debe consignar el tipo de documento, de acuerdo a la codificación que apruebe la SUNAT
.
SE RESUELVE:
Artículo Único.- Apruébese los códigos de tipos de documentos autorizados en el Reglamento de Comprobantes de Pago, aprobado por Resolución de Superintendencia N° 018-97/SUNAT, que como Anexo forma parte integrante de la presente Resolución.
Estos códigos deberán utilizarse a efecto de cumplir con lo dispuesto en el inciso b) del numeral 1 del Artículo 10º del Título I del Reglamento de la Ley del Impuesto General a las Ventas e Impuesto Selectivo al Consumo, sustituido por el Decreto Supremo N° 136-96-EF.
.
ANEXO
Resolución de Superintendencia N° 025-97/SUNAT
CODIGO DENOMINACIÓN COMPLETA
02 RECIBO POR HONORARIOS

Análisis:

El Reglamento de la Ley del igv en su articulo 10 dispone el registro de los “COMPROBANTES DE PAGO” en el Registro de Compras, por tanto esto incluiría a los recibos por honorarios y otros tipos de comprobantes al señalar la consignación de un código de acuerdo al tipo de comprobante en una columna separada.

Asi mismo, la R.S. Nº 025-97/SUNAT establece en su considerando: “ a efectos de registrar los COMPROBANTES DE PAGO en el registro de ventas e ingresos y en el REGISTRO DE COMPRAS, se debe consignar el tipo de documento......”.

Al incorporar al Recibo por Honorarios con el código 02 en el anexo que forma parte de dicha resolución, se podría interpretar que la administración ha querido que se incluya su registro en el Registro de Compras el cual se realizaria en la columna de adquisiciones no gravadas.

Ante esta situación soy de la opinión que cuando el Reglamento del IGV se refiere al registro de los “ comprobantes de pago ” en general, se refiere PRINCIPALMENTE a todos aquellos comprobantes de pago vinculados al impuesto general a las ventas dado que es este impuesto el que se pretende controla a través de dicho registro y siendo el servicio de cuarta categoría un servicio inafecto del IGV no habría IGV que pueda desconocer en caso no se registre el recibo en el mencionado registro.

Es por ello que seria validamente reconocido el gasto si se contabiliza dicho comprobante incluso directamente por el Libro Diario o el Libro Caja dado que la Ley del Impuesto a la Renta considera a estos libros contable como sustento para la determinación y el calculo del Impuesto a la Renta.

Sin embargo, creo que por prudencia seria conveniente su inscripción en el Registro de Compras no como una forma de convalidar el gasto, sino para no arriesgarnos a una interpretación por parte de la administración tributaria en el siguiente sentido: “ como la R.S. 025-97/Sunat incluye al Recibo por Honorarios en su anexo asignándole el código 02, es obligatorio su registro en el Registro de Compras y como el contribuyente no lo ha registrado en el mencionado registro, habría cometido la infracción señalada en el numeral 2 del articulo 175 del Código Tributario referido a llevar los libros y registros sin observar la forma y condiciones establecidas en las normas correspondientes”.

Estoy seguro que muchos de nosotros hemos estado presentes en fiscalizaciones y el auditor no ha cuestionado el hecho de no registrar los Recibos por Honorarios en el Registro de Compras, pero creo que debemos ser muy cautelosos y registrarlos y para poder evitar una opinión diferente de otro auditor ya que es conocido por todos la falta de uniformidad de criterios por parte de la SUNAT.


Saludos cordiales,

RAZATI

Noticia anterior - Noticia siguiente Versión imprimible Enviar a un amigo Crea un documento PDF con la noticia


Otras noticias
12/1/2009 15:50:00 - ALGUNOS ALCANCES SOBRE EL "NON BIS IN IDEM" EN MATERIA TRIBUTARIA
19/3/2008 1:05:10 - Los Libros contable y el Aspecto Tributario
29/1/2008 21:11:59 - Nueva información laboral tributaria ante Sunat y MTPE
21/12/2007 2:22:47 - ¿ESTÁN LAS MUNICIPALIDADES FACULTADAS PARA EXIGIR EL PAGO DE LICENCIAS, PERMISOS Y CARNÉS SANITARIOS?
12/12/2007 20:13:39 - LAS ACTIVIDADES ILÍCITAS Y SU GRAVABILIDAD E ILICITOS TRIBUTARIOS

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 Re: Registro de Recibo por Honorarios EN EL REGISTRO DE C...
Hola quisiera hacer una consulta

norma que regula los libros contables tributarios, en la tabla N° 10, referida al Tipo de Comprobante de Pago o documento, consigna el código “02”, referida al “Recibo de Honorarios” para ser utilizado por el contribuyente al momento de llenar su Registro de Compras. ¿Debe interpretarse que estos documentos necesariamente deben ser anotados en el Registros de Compras?, ¿se configuraría alguna infracción?, ¿Qué consecuencias tendría en el Impuesto General a las Ventas la omisión?.
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