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TRIBUTARIA : ¿Puedo Cambiar de Regimen Tributario?
Enviado por louispablo el 2/5/2004 16:30:25 (16007 Lecturas) Noticia del mismo redactor
TRIBUTARIA

¿Se puede cambiar del Régimen General de la Renta al Especial o al Régimen Único Simplificado (RUS)?

Según la Superintendencia Nacional de Administración Tributaria (SUNAT) , el cambios al Régimen Especial, se puede hacer solo hasta la fecha de vencimiento de la presentación de la declaración-pago de enero. No es posible hacerlo en le transcurso del año. En tanto, si desee cambiarse al RUS, debe tener en cuenta que solo esta permitido el cambio tratándose de personas naturales y sucesiones indivisas domiciliadas en el país.


El trámite se realizara mediante la presentación de la declaración-pago hasta la fecha de vencimiento correspondiente a la cuota del mes de enero y siempre que cumplan los demás requisitos que este último régimen establece.


¿Es posible cambiarse del Régimen Especial al General o al RUS?

Tratándose del Régimen General deberá cambiarse en la forma obligatoria si el promedio de los ingresos netos de los últimos seis meses - incluido el del mes por el que se efectuara el pago- supera los S/.18 mil. El cambio operara al mes siguiente de producido el hecho, con la presentación de la declaración-pago. Sin embargo si el contribuyente lo desea, en cualquier mes del año puede optar por cambiarse al Régimen General, aunque no supere los montos señalados anteriormente, con la presentación de dicho formulario. El cambio al RUS opera de la misma forma que el traslado del Régimen general al RUS.


¿Cómo se realiza el cambio del RUS al Régimen General o Especial?

para cambiarse al Régimen General debe llenarse el formulario 2127 y señalar la fecha del ingreso al sistema , pudiendo optar por hacerlo el primer día del mes en que comunique su cambio , o el primer día del mes siguiente al de dicha comunicación.
Para trasladarse del Régimen Especial debe llenar el formulario 2127, señalan do la fecha de ingreso al régimen, pudren do optar por efectuar el cambio el primer día del mes siguiente a dicha comunicación.

El formulario deberá estar debidamente firmado por el contribuyente o representante legal declarado en el RUC y exhibir su ficha de registro original o cualquier documento expedido por la SUNAT donde figure el número de RUC Adicionalmente, deberá acompañar el documento de identidad del deudor tributario o representante legal.


Espero sea de tu ayuda.


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