FACULTAD DE CIENCIAS CONTABLES, FINANCIERAS Y ADMINISTRATIVAS
ESCUELA PROFESIONAL: CONTABILIDAD ASIGNATURA: AUDITORIA TRIBUTARIA TRABAJO: Artículo 6!"# PRESUNCI$N DE VENTAS VENTAS O COMPRAS OMITIDAS POR DIFERENCIA ENTRE LOS BIENES BI ENES REGISTRADOS Y LOS INVENTARIOS INVENTARIOS %&'lt'(t)* +) (-)(t'ro.
ALUMNOS: /u'r'c S'l'0'r P'ul P)t)r G'r1't) C'*tllo 2ll'3 P'ul
/u'r'0#P)r4 578
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AUDITORIA TRIBUTARIA ART" 6 CODIGO TRIBUTARIO FALT FA LTANTES ANTES DE INV INVENTARIOS ENTARIOS
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PRESENTACION Al iniciar el presente trabajo de acuerdo a las condiciones del reglamento dado por el prof profes esor or del del curso curso de audi audito tori ria a trib tribut utar aria ia pres present entam amos os y propo proponem nemos os
a
consi conside derac ració ión, n, el trab trabaj ajo o teóri teórico co y prac practitico co del del art. art. 69° 69° del del códi código go trib tribut utari ario o (faltantes de inventario) tomando como experiencia obtenida del resultado del trabajo como estudiantes. a ra!ón fundamental por"ue se debe llevar inventarios es "ue resulta f#sicamente imposible y económicamente impracticable, ya "ue cada art#culo llegue al sitio donde se necesita y cuando se necesita, aun"ue para un proveedor resulte posible suministrar materias primas con intervalos de unas cuantas $oras esto resultar#a pro$ibido debido al costo involucrado. %tras de las ra!ones son "ue reduce el grado de incertidumbre de "uedarse sin existencia, reduce los costos de manejo de materiales y las compras masivas o al mayoreo. &n consecuencia la experiencia ad"uirida en el trabajo del informe del art. 69° del 'ód. 'ód. ribu ributa tari rio o dura durant nte e el desar desarro rollllo o del del info inform rme e $a sido sido muy muy impo import rtan ante te y provec$osa las mismas "ue sern mencionadas en el informe del trabajo.
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DEDICATORIA A nuestros n uestros padres "uien con su inmenso amor y sus consejos acertados fue un apoyo importante importante en nuestra vida, y ser nuestra lu! en nuestro camino, camino, "ue nos ayude a poder optener nuestros objetivos
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57 54
INTRODUCCIÓN
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&l cont contro roll de los los inve invent ntar ario ioss repr repres esen enta ta para para muc$ muc$as as empr empres esas as un tema tema engorroso, no solo por los procedimientos de control a aplicar, sino adems por la impl implem emen enta taci ción ón de sist sistem emas as "ue "ue perm permititan an tener tener info inform rmaci ación ón refer referida ida a sus inventarios en l#nea o actuali!ada, con la finalidad de poder tomar decisiones, ya sea para concretar una venta o para presupuestar sus compras y stoc?@ por ende, en este este proc proceso eso de cont contro roll de inve invent ntari arios os,, nos nos pode podemo moss enco encont ntrar rar con con los los famo famoso soss sobr sobran ante tess o falt faltan ante tess de inve invent ntar ario ios, s, $e a"u# a"u# un par parme metr tro o de reconocimiento de los mismos en sus libros contables, as# como los aspectos tributarios "ue la empresa debe tener en cuenta para su deducción de ser posible. &s neces necesar ario io seal sealar ar "ue la Bnica Bnica form forma a de dete determ rmin inar ar una una dife difere renci ncia a de inventario, es mediante la toma de un *+&+A-*% f#sico de sus existencias y contrarrestarlo con su ?ardex a diferencia entre la existencia de bienes "ue apare!can en los libros y registros y la "ue resulte de los inventarios comprobados y valuados por la Administración, representa, en el caso de faltantes de inventario, bienes transferidos cuyas ventas $an sido omitidas de registrar en el ao inmediato anterior@ y en el de sobrantes de inventario, bienes cuyas compras y ventas $an sido omitidas de registrar en el ao inmediato anterior.
II.
MARCO CONCEPTU AL
&l control de los inventarios representa para muc$as empresas un tema
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información referida a sus inventarios en l#nea o actuali!ada, con la finalidad finalidad de poder tomar decisiones, decisiones, ya sea para concretar concretar una venta o para presupuestar sus compras y stoc?@ por ende, en este proceso de cont contro roll de inve invent ntar ario ios, s, nos nos pode podemo moss enco encont ntra rarr con con los los famo famoso soss sobr sobran ante tess o falt faltan ante tess de inve invent ntar ario ios, s, $e a"u# a"u# un par parme metr tro o de reconocimiento de los mismos en sus libros contables, as# como los aspectos tributarios "ue la empresa debe tener en cuenta para su deducción de ser posible. &l monto de las ventas omitidas, en el caso de faltantes, se determinar multiplicando el nBmero de unidades faltantes por el valor de venta promedio promedio del ao inmediato inmediato anterior. anterior. 1ara determinar determinar el valor de venta promedio del ao inmediato anterior, se tomar en cuenta el valor de venta unitario "ue figure en el Bltimo comprobante de venta de cada mes. &l monto de ventas omitidas, en el caso de sobrantes, se determinar apli aplica cand ndo o un coef coefic icie ient nte e al cost costo o del del sobra sobrant nte e deter determi minad nado. o. 1ara 1ara
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registradas, entre el promedio de los inventarios valori!ados mensuales finales del ao a "ue se refiere el primer prrafo del presente art#culo. as diferencias de signos de control visible entre lo registrado por el deudor tributario y lo comprobado por la Administración ributaria se considerarn como venta omitida de los bienes "ue estCn obligados a circ circul ular ar con con dic$ dic$o o valo valor@ r@ para para esto estoss caso casoss se apli aplica car r el mism mismo o procedimiento. &n caso de diferencias de inventario, faltantes o sobrantes de bienes cuya cuya vent venta a estC estC exon exoner erada ada del del *mpu *mpuest esto o =ene =eneral ral a las las enta entas, s, el procedimiento ser aplicable para efecto del *mpuesto a la -enta. 1ara efectos del *mpuesto =eneral a las entas e *mpuesto 3electivo al 'onsumo, de ser el caso, las ventas omitidas incrementarn la base imponible en la misma proporción a las ventas declaradas o registradas en cada uno de los meses del ao calendario respectivo. &l impuesto bruto determinado en estas condiciones no generar ningBn
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Art#culo 69D.E 1-&3+'*F+ & &+A3 &+A3 % '%01-A3 %0**A3 1%1%- *>& *>&-& -&+' +'*A *A &+&+-& & %3 %3 <*&+ <*&+&3 &3 -&=* -&=*3 3-A -A% %3 3 G %3 %3 *+&+A-*%3 as as presu presunc ncio ione ness por por dife diferen renci cias as de inve invent ntar ario ioss se dete determ rmin inar arn n utili!ando cual"uiera de los siguientes procedimientos/
69.1. Inventario Físio a diferencia entre la existencia de bienes "ue apare!can en los libros y registros y la "ue resulte de los inventarios comprobados y valuados por la Administración, representa, en el caso de faltantes de inventario, bienes transferidos cuyas ventas $an sido omitidas de registrar en el ao inmediato anterior a la toma de inventario@ y en el de sobrantes de inventario, bienes cuyas compras y ventas $an sido omitidas de registrar en el ao inmediato anterior a la toma de inventario. a dife diferen renci cia a de inve invent ntari ario o a "ue "ue se refi refiere ere el prr prraf afo o ante anterio riorr se establecer en relación al saldo inicial al primero de enero del ejercicio
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en su defecto, el Bltimo comprobante de pago "ue corresponda a dic$o mes "ue $aya sido materia de ex$ibición yHo presentación. &n caso exista ms de una serie autori!ada de comprobantes de pago se tomar en cuenta lo siguiente/ •
eterminar la fec$a en "ue se emitió el Bltimo comprobante de pago
•
en el mes. ete eterm rmin inar ar cul cules es son son las las seri series es auto autori ri!a !ada dass por por las las "ue "ue se
•
emitieron comprobantes de pago en dic$a fec$a. 3e tomar mar en cuenta nta el Blt Bltimo compro probant bante e de pago ago "ue corresponda a la Bltima serie autori!ada en la fec$a establecida en el inciso i).
&l monto de ventas omitidas, en el caso de sobrantes, se determinar aplicando un coeficiente al costo del sobrante determinado. &l monto de las las vent ventas as omit omitid idas as no podr podr ser ser infe inferi rior or al cost costo o del del sobr sobran ante te determinado conforme a lo dispuesto en la presente presunción. 1ara 1ara determ determina inarr el costo costo del sobrant sobrante e se multip multiplic licar ar las unidad unidades es
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mención, se tomar el Bltimo comprobante de pago por la ad"uisición de dic$o bien, o en su defecto, se aplicar el valor de mercado del referido bien. &l coeficiente se calcular conforme a lo siguiente/ a. &n los casos casos en "ue el contribuy contribuyent ente e se encuen encuentre tre obliga obligado do a llevar llevar un sistema de contabilidad de costos, conforme a lo sealado en el -egl -eglam amen ento to de la ey del del *mpu *mpues esto to a la -ent -enta, a, el coef coefic icie ient nte e resultar
de
dividir
las
ventas
declarad radas
o
registradas
correspondientes al ao inmediato anterior a la toma de inventario entre entre el
promedi promedio o de los inventari inventarios os valori!a valori!ados dos mensuales mensuales del
citado ao. $. &n los dem demss casos, casos, inclus inclusiv ive e en a"uCl a"uCllo loss en "ue "ue encont encontrn rndos dose e obligado el contribuyente a llevar contabilidad de costos no cumple con dic$a obligación o llevndola se encuentra atrasada a la fec$a de toma de inventario, el coeficiente resultar de dividir las ventas declaradas o registradas entre el valor de las existencias finales del
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comprendido entre la fec$a del ingreso de la primera existencia y el mes anterior al de la comprobación por la Administración. 1ara determinar las ventas omitidas se seguir el procedimiento de los faltantes o sobrantes, segBn corresponda, empleando en estos casos valores de venta "ue corre rrespond ondan a los meses del per#o r#odo en "ue se efectBa la compro comprobac bación. ión. &n el caso caso de sobrantes sobrantes,, el coeficie coeficiente nte resultar resultar de dividir las ventas declaradas o registradas de dic$o per#odo entre el valor de las existencias determinadas por el contribuyente, o en su defecto, por la Administración ributaria, a la fec$a de la toma de invent inventari ario, o, mientras mientras "ue
para determ determina inarr el costo costo del sobrante sobrante se
tomar en cuenta el valor de compra unitario del Bltimo comprobante de pago de compra obtenido por el contribuyente a la fec$a de la toma de
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valor de las compras efectuadas efectuadas en el periodo periodo comprendido entre la fec$a de toma del inventario inventario f#sico reali!ado por la Administrac Administración ión y el primero de enero del ejercicio en "ue se reali!a la toma de inventario. 1ara efectuar la valuación de los bienes se tomar en cuenta el valor de ad"ui ad"uisi sici ción ón del Blti Bltimo mo comp compro roba bant nte e de pago pago de comp compra ra del del ejerci ejercicio cio anteri anterior or a la toma de inventar inventario io o, en su defect defecto, o, el "ue $aya sido materia de ex$ibición yHo presentación de dic$o ejercicio. 3ólo se tomar el valor de compra promedio en el caso "ue existiera ms de un comprobante de pago de la misma fec$a por sus Bltimas compras correspondiente al ejercicio anterior a la toma del inventario. rat ratnd ndos ose e de bien bienes es de nuev nuevas as l#ne l#neas as de come comerc rcia ialili!a !aci ción ón
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de la Administración, o en su defecto, de la declaración jurada anual del *mpuesto a la -enta del Bltimo ejercicio gravable vencido. e no contar con esta información se tomar el margen de utilidad bruta de empresas similares. a. &l valo valorr dete determ rmin inad ado o en el inci inciso so ante anteri rior or repr repres esen enta ta el inve invent ntar ario io dete determ rmin inad ado o por por la Admin dminis istr trac ació ión, n, el cual cual comp compar arad ado o con con el valo valorr del del inve invent ntar ario io "ue "ue se encue encuent ntre re regi regist stra rado do en los los libr libros os y regi regist stros ros del del deud deudor or trib tribut utar ario io,, determ determinar inar la existe existenci ncia a de difere diferenci ncias as de invent inventari ario o por valori!ación. a diferencia de inventario a "ue se refiere el prrafo anterior se
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'uando la Administración determine diferencias de inventario "ue resulten de las verificaciones efectuadas con sus libros y registros cont contab able less y docum document entaci ación ón resp respect ectiv iva, a, se presu presumi mir rn n venta ventass omitidas, en cuyo caso sern atribuidas al per#odo re"uerido en "ue se encuentran tales diferencias. a diferencia de inventario a "ue se refiere el prrafo anterior se establecer al 7 de diciembre del periodo en el "ue se encuentren las diferencias. as ventas omitidas se determinarn multiplicando el nBmero de unidades "ue constituyen la diferencia $allada por el valor de venta promedio del per#odo re"uerido. 1ara determinar el valor de venta
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c. 3e tomar tomar en cuen cuenta ta el Blti Bltimo mo compr comprob oban ante te de pago pago "ue corr corres espo pond nda a a la Bltim ltima a seri serie e aut autori! ori!ad ada a en la fec$a ec$a establecida en el inciso i). -esultan aplicables para los tres tipos de inventarios antes descritos las siguientes disposiciones/ a. &n caso de diferenci diferencias as de inventari inventario, o, faltant faltantes es o sobrant sobrantes es de bienes cuya venta estC exonerada del *mpuesto =eneral a las enta entas, s, el proce procedi dimi mient ento o ser ser apli aplica cabl ble e para para efec efecto to del del *mpuesto a la -enta. b. a Admin Administ istraci ración ón ribut ributari aria a asumir asumir una cantid cantidad ad o un valor de cero, cuando no presente el libro de inventarios y balances o cuando en dic$o libro, "ue contenga los inventarios iniciales
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ART)CULO !!*.+ REINTE,RO DEL CR-DITO FICAL &n el caso de venta de bienes depreciables destinados a formar parte del activo fijo, antes de transcurrido el pla!o de dos (4) aos de $aber sido puestos en funcionamiento y en un precio menor al de su ad"uisición, el crCdito fiscal aplicado en la ad"uisición de dic$os bienes deber reintegrarse en el mes de la venta, en la proporción "ue corresponda a la diferencia de precio.
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realicen en el periodo tributario en "ue se produ!can los $ec$os "ue originan el mismo. 3e excluyen de la obligación del reintegro/ a. a desap esapar aric iciión, ón, dest destru rucc cciión o pCrd pCrdid ida a de bien bienes es "ue "ue se produ!can por caso fortuito o fuer!a mayor@ b. a desa desapa pari rici ción ón,, dest destruc rucci ción ón o pCrd pCrdid ida a de bien bienes es por por deli delito toss cometidos en perjuicio del contribuyente por sus dependientes o
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a. b. c. d. e.
1rimera 1rimerass entradas entradas,, primeras primeras salidas salidas (1&13) (1&13).. 1romedio 1romedio diario, diario, mensual mensual o anual (1%+&-A% (1%+&-A% % 0%*). 0%*). *denti *dentific ficaci ación ón espec# espec#fic fica. a. *nvent *nventari ario o al detal detalle le o por por menor. menor. &xis &xiste tenc ncia iass bsi bsica cas. s.
&l reglamento podr establecer, para los contribuyentes, empresas o sociedades, en función a sus ingresos anuales o por la naturale!a de sus actividades, actividades, obligaciones obligaciones especiales especiales relativas a la forma en "ue deben llevar sus inventarios y contabili!ar sus costos.
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comp compet eten ente te.. ic$ ic$o o info inform rme e debe deber r cont conten ener er por por lo meno menoss la metodolog#a empleada y las pruebas reali!adas. &n caso contrario, no se admitir la deducción. ratndose de los desmedros de existencias, la 3+A aceptar como como prue prueba ba la dest destruc rucci ción ón de las las exis existe tenci ncias as efec efectu tuad adas as ante ante +otario 1Bblico o Iue! de 1a!, a falta de a"uCl, siempre "ue se comuni"ue previamente a la 3+A en un pla!o no menor de seis
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1erm 1erman anen entte en nida nidade dess >#si >#sica cass y -egi -egist stro ro de *nven nventa tari rio o 1ermanente alori!ado. alori!ado. 'uando sus ingresos ingresos brutos anuales durante el ejercicio ejercicio precedente $ay $ayan sido ido may mayores ores o igua iguale less a "uin "uiniient entas (;: (;::) ni nidade dadess *mpositivas ributarias y menores o iguales a mil "uinientas (7,;::) nidades *mpositivas ributarias del ejercicio en curso, sólo debern llevar un -egistro de *nventario 1ermanente en nidades >#sicas.
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valo valori ri!a !ado doss o los los "ue "ue sin sin esta estarr obli obliga gado doss opte opten n por por llev llevar arlo lo regularmente, podrn deducir pCrdidas por faltantes de inventario, en cual"u cual"uier ier fec$a fec$a dentro dentro del ejerci ejercicio, cio, siempr siempre e "ue los invent inventari arios os
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perm permititen en presu presumi mirr la exist existenc encia ia y magn magnititud ud de la base base impo imponi nibl ble e y de las las obligaciones tributarias respectivas.
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corr corres espo pond nde e a cada cada mes mes del del ejer ejerci cici cio o 4::6 4::6,, repo report rte e "ue "ue se mues muesttra a continuación.
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Muara! ,4 de %ctubre 4:75 3eores/
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Trusted by over 1 million members
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