DECRETO LEY 23189
CURSO:
CONSTITUCIÓN CONSTITUCIÓN DE EMPRESAS Docente:
ROLANDO Integrantes:
JOHANNA INGA INGA HUAMAN HUAMAN JORGE RAMIREZ RAMIREZ NELSON NELSON JHOEL LOZANO LOZANO RAF RAFAEL AEL JUAN ANTONY ANTONY RUIZ CARBAJAL CARBAJAL DORA LOAYZA
DECRETO LEY 23189
ÍNDICE INTRODUCCIÓN..................................................................................................2 LA PEQUEÑA Y MEDIANA EMPRESA............................................................... .3 DECRETO LEY N° 23189....................................................................................3 LEY DE LA PEQUEÑA Y MEDIANA EMPRESA............................................... EMPRESA............................................... 3 TITULO 1........................................................................................................3 TITULO II........................................................................................................4 TITULO III.......................................................................................................9 TITULO IV....................................................................................................13 LAS EMPRESAS EN EL DERECHO COMERCIAL...........................................14 EMPR EMPRES ESAS AS PEQU PEQUEÑ EÑAS AS Y MEDI MEDIAN ANAS AS,, EMPR EMPRES ESA A INDI INDIVI VIDU DUAL AL DE RESPO SPONSA NSABIL BILIDAD IDAD
LIMIT IMITA ADA, DA,
EMPR EMPRES ESA AS
COO OOPE PER RATIVA IVAS
Y
EMPRESAS DE PROPIEDAD SOCIAL..........................................................14 PERSONA NATURAL..................................................................................1 PERSONA NATURAL! NATURAL! VENTA"AS.............................................................. VENTA"AS.............................................................. 1 PERSONA NATUR NATURAL! AL! DESVENTA"AS..................................... DESVENTA"AS............................................... ................. .......1# 1# CONCLUSIÓN....................................................................................................18 BIBLIO$RA%&A...................................................................................................19
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DECRETO LEY 23189
INTRODUCCIÓN E' P()* (+- /0+/ /) 5'(+ ( (5)(+6+, 7 -+ /0+)'6+ )(+'( 5-+ :-' ( :/)56'6)'6+. P()/ (+( )/;'(56 ( 0:/)56'6 0/ (+ ( 6)6, +0/, ( 76 <6( 5+ 6=/+, 7 6;( (+66) ( '6 567/) 6)( ( )(+/0+6;'6 0/ '6 (0( (' E+6/, +0/, ( 6(' 0>/ ( 6)(( ( 0:/)56?0 / (+- 56' 0:/)56/. S( (0(0( /) C/0+?0 7 %/)56'6?0 ( 06 (5)(+6, /5/ (' 6/ ( '6+ P()+/06+ N6)6'(+ 7 ")@6+ ( (+6) 0+)/+ '(6'5(0( (0 '/+ R(+)/+ P*;'/+SUNARP, 6)6 /06) /0 ()(+ 7 )(+/0+6;'6(+ /5()6'(+ 7 5()60'(+, ( '6+ '(7(+ ( 0(+)/ 6@+ //)60 6 ++ )()(+(060(+ '(6'(+, +//+ 7 )/(6)/+. E' )/?+/ ( (+6 5/0/)6:@6, (+ 6) 6 /0/() -'(+ +/0 '/+ 6)-5()/+ ( +( (;(0 ( (0() (0 (06 60(+ ( /0+) 06 (5)(+6, 7 6+@ 5+5/ ( (+ '/ ( +( (0( ( <6() 6)6 ( (5)(+6 76 +(6 /5/ P()+/06 N6)6' / ")@6, (+( '(6'5(0( )(/0/6.
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DECRETO LEY 23189
LA PEQUEÑA Y MEDIANA EMPRESA DECRETO LEY N° 23189 CONSIDERANDO: Q( (+ /'@6 (' $/;()0/ (+6;'(() '6+ 0/56+ 7 5(60+5/+ ( 6'6(0 '6+ 0>()+/0(+ 7 '6 5(/) '6?0 ( '6 :()6 '6;/)6' +/0;'(, /0 '6 :06'6 ( '/)6) (' (+6))/''/ 0()6' (' 6@+ Q( (0 :0?0 ( '/ (F(+/ (0 (' /0+()60/ 60()/), (+ 0((+6)/ 6) 0/)56+ 6)6 )('6) '6 ((=6 7 5(606 (5)(+6 /0 (' /;(/ ( )/5/>() 7 0656) (' (+6))/''/ ( <6+ (5)(+6+ E0 +/ ( '6+ :6'6(+ ( ( (+- 0>(+/ 7, /0 (' >// 6)/;6/)/ (' C/0+(/ ( M0+)/+ H6 6/ (' D()(/ L(7 +(0(
LEY DE LA PEQUEÑA Y MEDIANA EMPRESA TITULO 1 Disposiio!"s #"!"$%&"s A$'( 1() P/) (' )(+(0( D()(/GL(> +( (+6;'((0 '6+ 0/)56+ )('6>6+ 6 '6 C/0+?0 7 :0/065(0/ ( '6+ ((=6+ 7 5(606+ (5)(+6+, ( )/(6 (F'+>65(0( )>66 7 ( '6 //()6>6 ( +()>/+ ( ((=6+ (5)(+6+.
A$'( 2() S/0 )/?+/+ ( '6+ ((=6+ (5)(+6+ 7 ( '6+ 5(606+ (5)(+6+! 6. C/0);) 6 '6 )(6?0 ( (5'(/ 7 (0()6?0 ( )(6. ;. P6)6) (0 (' (+6))/''/ 6)5?0/ 7 (';)6/ ( '6+ 6>6(+ (/0?56+ (0 (' 6@+. . %6>/)(() (' (+(0>/'>5(0/ ( '6 666 )(6/)6 ( '/+ ((=/+ 7 5(60/+ (5)(+6)/+ 7 ( '/+ )6;66/)(+.
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DECRETO LEY 23189 TITULO II DE LA PEQUEÑA EMPRESA CAPITULO II D" &%s D"*i!iio!"s + R",-isi'os A$'( 3() E006+( /) P((=6 E5)(+6 '6 (66 6 '6 )/?0 ( ;(0(+, 6 '6 )(+6?0 ( +()>/+ / 6 '6 /5()6'6?0 ( ;(0(+ 7 ( )(*06 /0))(0(5(0( '/+ +(0(+ )(+/+! 6 Q( (+6))/''( + 6>6 /5/ (5)(+6 0()+/06' / /5/ (5)(+6 0>6' ( )(+/0+6;'6 '566 6 ( +( )(:()( (' D.L. 2121. ; Q( (' '6) ( '6 (5)(+6 (06 6)6?0 (:(>6 7 )(6 (0 (' )/(+/ ( )/?0, )(+6?0 ( +()>/+ / (0 '6 /5()6'6?0 ( ;(0(+. Q( (06 0 5-F5/ ( 1 )6;66/)(+ 0'7(0/ (' '6) (0 '/+ 6+/+ ( )/?0 7 +()>/+ 7 (0 (5)(+6+ ( /5()6'6?0 (' 5-F5/ ( )6;66/)(+ +()- ( J 0'7(0/ 6' '6). Q( '/+ 0)(+/+ ;)/+ (0 66 (()/ 0/ (F(60 ( 1 +6'6)/+ 5@05/+ >6'(+ 606'(+ T)6-0/+( ( ((=6+ (5)(+6+ ( /5()/, '/+ 0)(+/+ ;)/+ (0 66 (()/ 0/ (F(()-0 ( J +('/+ 5@05/+ >6'(+ 606'(+. E' +('/ 5@05/ >6' 6 ( +( <6( )(:()(06 (0 (+( 0+/ (+ (' ( /))(+/0( 6 '6 6>6 0+)6' (0 '6 )/>06 ( L56, ( +( (0(0)( >(0( 6' )50/ (' (()/ (/0?5/. ( Q( (0 (' )/(+/ ( )/?0 ( ;(0(+ / )(+6?0 ( +()>/+ )(/50( (' )6;6/ 5606'. : Q( +( 0+);6 (0 (' P6)?0 M06' ( P((=6+ E5)(+6+. M(60( D()(/ S)(5/ )(:)(06/ /) (' M0+)/ ( E/0/5@6 7 %0606+, /) (' M0+)/ ( I0+)6, C/5()/, T)+5/ ( I0()6?0 7 /) (' M0+)/ (' S(/) ( /))(+/06, +( (()506)- 6(''6+ 6>6(+ (0 '6+ ( 0/ )/(( '6 (F+(06 ( P((=6+ E5)(+6+.
A$'( .() E' T'6) ( 06 P((=6 E5)(+6 0/ /)- +() '6) ( /)6.
CAPITULO II D" &% Coop"$%'i/% 0" S"$/iios 0" P",-"%s Ep$"s%s 4
DECRETO LEY 23189
A$'( () L/+ )/(6)/+ ( (5)(+6+ I0>6'(+ 7K/ '/+ '6)(+ ( (5)(+6+ 0>6'(+ ( )(+/0+6;'6 '566 /)-0 6+/6)+( (0 C//()6>6+ ( S()>/+ /0 (' /;(/ ( '6) )()+/+ 7 +()>/+ 0/+ /50(+, 6)) 0+5/+ / ;(0(+ ( 66', /5()6'6) ++ )//+ 7 /;(0() )()+/+ :060()/+. L6+ //()6>6+ ( +()>/+ 6 ( +( )(:()( (+( C6@'/ +( )()-0 /) '6 L(7 $(0()6' ( C//()6>6+, ++ 65'6/0(+ 7 5/:6/0(+ 7 (' R('65(0/ (' )(+(0( D()(/ L(7.
A$'( 4() L6+ C//()6>6+ ( S()>/+ +( /)606)-0 (F'+>65(0( /0 (' /;(/ ( )(+6) +()>/+ 6 ++ 6+/6/+ 7 (;()-0 I0+);)+( (0 (' P6)?0 M06' ( P((=6+ E5)(+6+.
CAPITULO III D"& P%0$5! M-!iip%& 0" P",-"%s Ep$"s%s A$'( 6() C)(6+( (' P6)?0 M06' ( P((=6+ E5)(+6+ 6 6)/ ( '/+ C/0(/+ M06'(+.
A$'( 8() L6 )(+(06?0 ( '6 +/' 6)6 '6 0+)?0 (0 (' P6)?0 M06' /0+7/ (' *0/ )(+/ 6)6 ( '6+ P(. (06+ E5)(+6+ 7 '6+ C//()6>6+ ( S()>/+ ( '6+ P((=6+ E5)(+6+, (0 + 6+/, /5(0(0 6 (+6))/''6) + 6>6 7 (60 /6) ( '/+ ;(0(:/+ (+6;'(/+ (0 (' C6@'/ IV (' )(+(0( T@'/, /0 6)/ 6 + /+()/) :+6'6?0 /) (' S(/) /))(+/0(0(. L6 0:/)56?0 ( (;( /0(0() (' :/)5'6)/ (0 (' ( +( )(+(06)- '6 +/' 6 ( +( )(:()( (' -))6:/ 60()/), +( (+(:6)- (0 (' R('65(0/ ( (+( D()(/ L(7.
A$'( 9() L/+ C/0(/+ M06'(+ (0)(6)-0 6 '6+ P((=6+ E5)(+6+ 7 C//()6, >6+ ( S()>/+ ( P((=6+ E5)(+6+ ( +( 0+);60 (0 (' P6)?0 M06', (0 (' '6/ ( :( (' R('65(0/, (' C():6/ ( I0+)?0 7 0 +0>/ ( +()>)- 6)6 6)(6) + /0?0 6)6 '/+ :=(+ 6 ( +( )(:()( (' )(+(0( D()(/ L(7.
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DECRETO LEY 23189 A$'( 17() L/+ C/0(/+ M06'(+ (;()-0 0:/)56) 6 '6+ (06(+ *;'6+ /))(+/0(0(+, +/;)( '6+ 0+)/0(+ 7 ()6/0(+ ( +( (:(*(0 (0 (' P6)?0 M06'.
A$'( 11() E0 :0?0 6 '6 0:/)56?0 ( )(560 '/+ C/0(/+ M06'(+, ( 6()/ 6 '/ (+6;'(/ (0 (' A)@'/ 60()/), '6+ (06(+ *;'6+ /))(+/0(0(+, (:(6)-0 ( /:/, '6 0+)?0 (0 (' R(+)/ N6/06' ( C(0)/+ ( T)6;6/ 7 (0 (' R(+)/ ( /))(+/0( 6 '/+ +(/)(+.
A$'( 12() L6+ P((=6+ E5)(+6+ )(+(06)60 6 '/+ C/0(/+ M06'(+ (0 7/ P6)?0 +( (0(0)(0 0+)6+, )60( (' P)5() T)5(+)( ( 66 6=/, 06 ('6)6?0 )66 (0 '6 ( /0+06)-0 (' 0*5()/ ( )6;66/)(+, (' 5/0/ ( '/+ 0)(+/+ ;)/+ 7 (' 5(+/ 6 ( +( )(:()( (' A). 18° (' )(+(0( D. L. ( <;()60 6;/06/ (' 6=/ 60()/) 7 '6+ I0:/)56/0(+ ( +( (+6;'(()-0 (0 (' :/)56/ )(+(>/.
A$'( 13() L6 +/' 7 '6 ('6)6?0 )66 6 ( +( )(:()(0 '/+ A)+. 8° 7 12°, +()-0 )(+(06/+ (0 '/+ :/)5'6)/+ ( )//)/06)-0 '/+ C/0(/+ M06'(+, '/+ ( (0)-0 (' 6)-() ( (+(( >6'/)66, 7/ >6'/) 0/ (F(()- ( 1K3 (' +('/ 5@05/ >6' 5(0+6' /))(+/0(0( 6 '6 '/6'6.
A$'( 1.() L6+ P((=6+ E5)(+6+ ( +()(0 6'(+()6 ( '/+ '@5(+ +(=6'6/+ (0 '/+ 0+/+ 7 (' A). 3° (' )(+(0( D()(/ L(7, )60( 3 6=/+ /0+(>/+ / J 6'()06/+, / 05'60 6'(+()6 ( '/+ (5-+ )(+/+ (' 5(0/06/ A)@'/ (0 0 6=/ (6)-0 ( +() /0+()66+ /5/ 6'(+. E' C/0(/ M06' )(+(>/ /506)-, ( /:/ 6 '/+ ?)60/+ /5((0(+ ( '6 A50+)6?0 P*;'6 +/;)( (+( <( 7 (:(6)-0 '6 ()6?0 /))(+/0(0( (0 (' P6)?0 M06'.
A$'( 1() L6+ E5)(+6+ ( (0 >) ( '/ +(+/ (0 (' A)@'/ 60()/) ()60 '6 6'6 ( P((=6+ E5)(+6+, /)-0 /006) +(6+ 6' )5(0 );6)/ (+6;'(/ (0 (' C6@'/ IV (' )(+(0( D()(/ L(7, <6+6 /) 0 (()/ (/0?5/ +(0( 6' ( (6)/0 (F'6+.
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DECRETO LEY 23189 CAPITULO I D"& Ri"! T$i;-'%$&o A$'( 14() L6+ P((=6+ E5)(+6+ 7, (0 + 6+/, '/+ '6)(+ ( '6+ 5+56+ 7 '6+ C//()6>6+ ( S()>/+ ( '6 P((=6 E5)(+6, /6)-0 /) 0 '6/ ( 1 6=/+, 6 6)) ( '6 :(<6 ( '6 )(+(06?0 ( '6 +/' 6)6 + 0+)?0 (0 (' P6)?0 M06', ( '6+ +(0(+ (F/0()6/0(+ );6)6+! 6 EF/0()6?0 (' I5(+/ 6 '6 R(06 ( 6:(( '/+ 0)(+/+ )(>(0(0(+ ( + 6>6. ; EF/0()6?0 (' I5(+/ 6 '6 R(>6'6?0 ( A>/+ %/+. EF/0()6?0 (' I5(+/ 6' P6)5/0/ E5)(+6)6'. EF/0()6?0 (' I5(+/ 0/ ( '6+ R(50()6/0(+ /) S()>/+ P()+/06'(+. ( EF/0()6?0 (' I5(+/ 6 '/+ B(0(+ 7 S()>/+ ( 6:(( 6 ++ >(06+ / 0)(+/+ /) '6 )(+6?0 ( S()>/+. : EF/0()6?0 (' I5(+/ (0/506/
L(06
M06'
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%0/065(0/.
A$'( 16() L/+ )6;66/)(+ ( '6 P((=6 E5)(+6 7 ( '6+ C//()6>6+ ( S()>/+ ( '6 P((=6 E5)(+6 (+-0 (F/0()6/+, /) (' 5+5/ '6/ :6/ (0 (' A)@'/ 60()/) (' 6/ (' I5(+/ 0/ 6 '6+ R(50()6/0(+ /) +()>/+ P()+/06'(+.
A$'( 18() C)6+( 0 I5(+/ ( %/5(0/ 6 '6 P((=6 E5)(+6 6 6)/ ( '6+ 5+56+, ( +( 6'6)- /0 '6 6+6 (' J +/;)( (' 0)(+/ (0 (' 5(+ /) '6 >(06 ( ;(0(+ )//+ / /) '6 )(+6?0 ( +()>/+ / /) '6 /5()6'6?0, +(*0 /))(+/06. E' 5(+/ +( 6;/06)- 5(60( 06 ('6)6?0 G 6/ ( +( (:(6)- (0 (' B60/ ( '6 N6?0 (0)/ ( '/+ )5()/+ 1J @6+ (' 5(+ +(0( 6' ( +( ();()/0 '/+ 0)(+/+ )6>6/+.
A$'( 19() L6 650+)6?0 (' 5(+/ ( +( )(6 (0 (' A)@'/ 60()/), (+6 6)/ ( '6 D)(?0 $(0()6' ( C/0);/0(+.
A$'( 27() E' )(05(0/ (' I5(+/ 6 ( +( )(:()( (' A). 18°, +()+);/ 6()/ 6 '/+ +(0(+ /)(06(+! 6 ;
P6)6 (' S()/ S/6' (' P()*! J. P6)6 '/+ C/0(/+ M06'(+! 2. P6)6 (' %/0/ ( P)/5/?0 ( P((=6 E5)(+6! 3.
DECRETO LEY 23189 L6 +);?0 6 ( +( )(:()( (' -))6:/ 60()/) +( (:(6)- (++ ( (' B60/ ( '6 N6?0 <676 (/ '6+ /5+/0(+ > 6+/+ ( +()-0 :6/+ /) R(+/'?0 (' M0+()/ ( E/0/5@6 7 %0606+, (;(0/ 6;/06)+( (0 (06+ /))(0(+ +(6)66+ 6 0/5;)( ( '/+ 6)((/)(+ (' );/. E' /)(06( (+6;'(/ (0 (' 0. 6 ( (+( A)@'/ ++7( 6 '/+ 6/)(+ (' (5'(6/) 7 (' )6;66/) )('6>/+ 6' S+(56 N6/06' ( P(0+/0(+ 7 (' )5(0 ( )(+6/0(+ ( +6' (' S()/ S/6' (' P()*.
CAPITULO D"& Ri"! C$"0i'iio +
L/+ )()+/+ ( +( /;(060 /) 6'6?0 (' 0. (' A). 2 ('
; (
)(+(0( D()(/ L(7. L/+ )()+/+ ( 6/)( (' $/;()0/. L6+ /06/0(+ 7 '(6/+ ( )(;6 (;'(+ (' 6/ (' 5(+/. L/+ )/+ 0()06/06'(+ ( +( /;(060 6)6 (+( :0 7, L/+ (F((0(+ ( (0()( '6 /()6?0 ( '/+ )()+/+ (' %OPE, (/+ '/+ 6+/+ ( 650+)6?0.
A$'( 22() L/+ )()+/+ (' %OPE +()-0 (+06/+ 6' //)65(0/ ( )/+ )/5//06'(+ 6 '6+ P((=6+ E5)(+6+ 7 C//()6>6+ ( S()>/+ ( P((=6+ E5)(+6+, 6+@ /5/ 6 '6 )/5/?0 7 :/5(0/ ( (+( / ( 6>6 (5)(+6)6'.
A$'( 23() M(60( R(+/'?0 S)(56 )(:)(066 /) (' M0+)/ ( E/0/5@6 7 %0606+ +( 6)-0 '6+ 5(6+ ()0(0(+ 6)6 (' 560(/ (' %OPE, 6+@ /5/ '/+ )(+/+, )-5(+, 6)60@6+, '6/+ 7 6+6+ ( 0()+ /0()0(0(+ 6' //)65(0/ ( '/+ )/+ )/>(0(0(+ ( %/0/.
A$'( 2.() A/06'5(0( 6 '/+ )()+/+ +(=6'6/+ (0 (' 6)@'/ 21° (' B60/ I0+)6' //)6)- 606'5(0( )/+ 6 '6 P((=6 E5)(+6 /) 0 5/0/ 0/ 5(0/) 6 0 /)(06( (' /6' ( ++ /'/6/0(+, (' ( +( :6)- /) R(+/'?0 (' M0+()/ ( E/0/5@6 7 %0606+.
CAPITULO I Disposiio!"s %$i%s 8
DECRETO LEY 23189
A$'( 2() L6 P((=6 E5)(+6 /)- 65;0 /0)66) T)6;66/)(+ 6 '6/ (()506/ (0 7/ 6+/ 0/ )(())- ( 6)/;6?0 )(>6 (' M0+()/ ( T)6;6/.
A$'( 24() L6+ P((=6+ E5)(+6+ 0/ (+-0 +(6+ 6' )5(0 ( '6 C/506 L6;/)6' 0 /;'66+ 6 //)6) 6)6?0 '6 / 6)5/06' 6 ++ )6;66/)(+.
A$'( 26() P/) D()(/ S)(5/ )(:)(06/ /) (' M0+)/ ( T)6;6/ +( (+6;'(()-0 '/+ 5/0/+ ( '6+ )(+6/0(+ :()6+ 6 '/+ )6;66/)(+ 7 '/+ '6)(+ ( '6+ P((=6+ E5)(+6+. L/+ (5-+ ;(0(:/+ +( //)6)-0 (0 '6+ 5+56+ /0/0(+ 6 ( (0(0 ()( '/+ (5-+ )6;66/)(+.
A$'( 28() L6+ P((=6+ E5)(+6+ (+-0 /;'66+ 6 ''(>6) *065(0( 0 ';)/ ( I0)(+/+ 7 $6+/+ 7 0/ ( P'60''6+ (0 ++?0 ( '/+ L;)/+ ( C/06;'6 7 /)/+ (F/+ /) '6+ +/+/0(+ '(6'(+ 650+)6>6+ >(0(+. M(60( R(+/'?0 (' M0+()/ ( E/0/5@6 7 %0606+, +( (+6;'(()-0 '6+ :/)56'6(+ 7 (5-+ )(+/+ ( (;()- /0(0() (' L;)/ ( I0)(+/+ 7 $6+/+.
A$'( 29() E' M0+()/ ( V>(06 7 C/0+)?0 (0 //)06?0 /0 (' M0+()/ ( I0+)6, C/5()/, T)+5/ ( 0()6?0, 6)- '6+ 5(6+ ( +(60 0((+6)6+ 6)6 ( '6+ P((=6+ E5)(+6+ (60 (+6;'(()+( (0 /06+ +06+ 6 '6+ 6':66+ /5/ /06+ ( +/ 0+)6'.
TITULO III D" &% M"0i%!% Ep$"s% CAPITULO I D" &%s D"*i!iio!"s + R",-isi'os A$'( 37() P6)6 '/+ (:(/+ (' )(+(0( @'/ /)-0 +() /0+()66+ 5(606+ E5)(+6+ 6 6(''6+ ( +( (+6))/''(0 (0)/ ( '6+ +(0(+ A>6(+ E/0?56+! A)@/'6, P(6)6 7 A)/(6)6, EF)6>6+, ( T)60+:/)56?0, T)60+/)(, S()>/+ T)@+/+ 7 H/+('()@6, C/5()/ ( B(0(+, S()>/+ C/5()6'(+ (
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DECRETO LEY 23189 I0+)6'(+ 7 (, 6(5-+ (' >6'/) B)/ ( 0)(+/ 6' 6=/ 0/ (F(6 ( 9 +('/+ 5@05/+ >6'(+ 606'(+ ( '6 P)/>06 ( L56, >(0(+ 6 '6 :(<6 ( /0+?0 / 6(6?0 ( '6 E5)(+6 / 6' )50/ (' E()/ (/0?5/ 60/ +( (0(0)( (0 6>6.
A$'( 31() L6+ M(606+ E5)(+6+ (;()-0 0+);)+( 60( (' Ó)60/ C/5((0( (' )(+(>/ +(/) ( '6 A50+)6?0 P;'6. P6)6 '/+ (:(/+ ( + /0+?0, ;6+6)- ( '/+ 0()(+6/+ )(+(0(0 '6 )(+(>6 +/' 6/56=66 ( '6 0:/)56?0 )(()6 /) (' S(/) /))(+/0(0(. C/0 (+6 )(+(06?0 +()-0 /0+()66+ 6/5-65(0( /5/ 6'. L6 C/6 ( '6 +/' /0 '6 /0+606 ( )((?0 /) (' Ó)60/ /))(+/0(0( +()+:(0( 6)6 (' 0/ ( '/+ )-5(+ 0/6)6'(+ 7 )(@+)6'(+ ( /0+?0.
A$'( 32() L6+ M(606+ E5)(+6+ (+6))/''6)-0 ++ 6>6(+ (/0?56+ ;6/ 6', ()6 ( '6+ :/)56+ +/(6)6+ /0(06+ (0 '6 L(7 ( S/(6(+ M()60'(+, (F(6 (0 '/+ 6+/+ (+6;'(/+ (0 (' A)@'/ 22 7 (' D()(/ L(7 1##1 7 (' A)@'/ 3J (' D()(/ L(7 221#J. A+5+5/, /)- /)606)+( /5/ E5)(+6 U0()+/06' / E5)(+6 I0>6' ( R(+/0+6;'6 L566.
CAPITULO II D"& Ri"! T$i;-'%$io A$'( 33() L6+ M(606+ E5)(+6+ (+-0 +(6+ 6' )5(0 T);6)/ C/5*0, (0/ 6/()+( 6 '/+ ;(0(:/+ );6)/+ ( +/0( '6 L(+'6?0 >(0(.
CAPITULO III D"& Ri"! L%;o$%& + 0" P%$'iip%i5! 0" &os T$%;%=%0o$"s A$'( 3.() L/+ T)6;66/)(+ ( '6+ M(606+ E5)(+6+ (+-0 +(6+ 6' )5(0 '6;/)6' ( '6 6>6 )>66 7 6 '/ +(+/ (0 (' )(+(0( 6@'/.
A$'( 3() L6+ M(606+ E5)(+6+ 0/ (+-0 +(6+ 6' )5(0 ( '6 C/506 L6;/)6', A). 3.G L/+ T)6;66/)(+ ( <6760 '6;/)6/ 6 (5/ /5'(/, )(6' 7 (:(>65(0( (0 :/)56 ()560(0( / (>(06', )60( (' /))(+/0(0( 1!
DECRETO LEY 23189 (()/ (/0?5/, 6)6)60 (0 '/+ +(0(+ /)(06(+ ( '6 R(06 N(6 ( + E5)(+6!
A'i/i0%0"s Eo!5i%s %? E@'$%'i/% G P)/?0 M@0('6 G EF)6?0 P(+()6 7 P+)606+ G
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EF)6?0 %/)(+6'
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CAPITULO I Disposiio!"s A0i!is'$%'i/%s A$'( .1() L/+ :()(0(+ S(/)(+ ( '6 A50+)6?0 P*;'6 (()506)-0 6(''6+ 6>6(+ (/0?56+ (0 '6+ ( 0/ )/(( '6 (F+(06 ( M(606+ E5)(+6+. A+5+5/, 6)-0 '6+ 0/)56+ /0>(0(0(+ 6)6 '6 5(/) 6'6?0 (' )(+(0( D()(/. L(7 (0 (' )(+(>/ -5;/ ( + /5((06.
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TITULO I Disposiio!"s
12
DECRETO LEY 23189 6'6?0 ( 5'6+ ( 0/ 6 0(06 +('/+ 5@05/+ >6'(+ /))(+/0(0(+ 6 '6 6>6 0+)6' (0 '6 )/>06 ( L56. C60/ +( )6( ( 0:)6/0(+ )(>+6+ /) /)/+ +/+>/+ +( 6'6)-0 '6+ +60/0(+ +(*0 /))(+/06.
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A$'( .°() L6+ E5)(+6+ (' S(/) P)>6/ R(:/)56/ ( (060 C/506 L6;/)6' 7 ( )(*060 '/+ )(+/+ (+6;'(/+ /) (' )(+(0( D()(/ G L(7 6)6 '6+ M(606+ E5)(+6+, /)-0 /0>())+( (0 6'(+, +(5)( ( '/+ )6;66/)(+ /50()/+ 6)(;(0 <6 /0>()+?0, /0 '/+ )(+/+ 7 '6/+ ( +( (+6;'(60 (0 (' R('65(0/. E+6 6)/;6?0 (;()- 6/)6)+( (0 A+65;'(6 $(0()6' ( '6 C/506, 5(60( >// +()(/. E' ?)5 (F/ (+6)- /0+/ /) '6 567/)@6 +5'( (' /6' ( '/+ 5(5;)/+ ()(0((0(+ 6 '6 C/506 '6 A+65;'(6 6 ( +( )(:()( (+6 +/+?0 +()- +()>'66 /) (' M0+()/ (' S(/) /))(+/0(0(.
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LAS EMPRESAS EN EL DERECO COMERCIAL
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DECRETO LEY 23189 EMPRESAS PEQUEÑAS Y MEDIANASB EMPRESA INDIIDUAL DE RESPONSAILIDAD
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EMPRESAS
COOPERATIAS
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EMPRESAS DE PROPIEDAD SOCIAL E' D()(/ L(7 N 23189, ( 19 ( '/ ( 198, )('6 '6 6>6 ( '6+ ''6566+ ((=6+ 7 5(606+ (5)(+6+. E+( ()(/ '(7 )((5'6? 6' D()(/ L(7 N 2143J, ( 24 ( :(;)()/ ( 19#, ( :( (' ( /) )5()6 >( (+6;'(? 0 )5(0 (+(6' 6)6 '6+ (5)(+6+ ((=6+, /) '/ ( )(;? (' 0/5;)( ( L(7 ( '6 P((=6 E5)(+6 (' S(/) P)>6/. P/+()/)5(0( /;)( ( 19#8, (' D()(/ L(7 N 2331 0)// >6)6+ 5/:6/0(+ (0 (' (F/ /)06' (' D. L(7 N 2143J. %06'5(0( (+( +/+>/ :( )((5'66/ /) (' D '(7 N 23189. L6 '(7 (:0( 6 '6 P((=6 7 M(606 M)/(5)(+6 /5/ 06 06 (/0?56 ( /()6 06 ()+/06 06)6' / )@6, ;6/ 6'() :/)56 ( /)606?0 / (+?0 (5)(+6)6', ( (+6))/''6 6>6(+ ( (F)6?0, )60+:/)56?0, )/?0 7 /5()6'6?0 ( ;(0(+ / )(+6?0 ( +()>/+, (0)/ ( '/+ 6)-5()/+ (+6;'(/+. S( (( 6)(6) ( (0)/ ( '6 /0(?0 ( '6 ((=6 7 5)/ (5)(+6 +( <6( 6'+?0 6 '6 06 (/0?56 ( /()6 '6 ()+/06 06)6' 6)6 <6() )(:()(06 6' /5()60( 0>6' / (5)(+6)/ 7 6 '6 ()+/06 )@6, '/ ( 6 '6) 6 ( '6 (F'/6?0 (6 +() (0(06 /5/ 0 6)5/0/ 06)/ 66 ( +() )6+'66/ / )6>6/. P(+( 6 '6 )60 5/)606 (/0?56 7 /'@6 ( /;)6)/0 (+6+ (5)(+6+ 6 '/ '6)/ ( '/+ 6=/+ #, (+>()/0 +0 (' )(+6'/ ( 06 '(7 ( (0 :/)56 (+(@:6 '6+ +6)6 (0 (' /0()/ ( 6>6 (/0?56 06/06' 7 )('6)6 ++ 6>6(+. E+6 +6?0 ()50? /0 '6 6?0 ( '6 L(7 $(0()6' ( C//()6>6+, /0+6 /) (' D()(/ L(+'6>/ N 8J, ( 2 ( 567/ ( 1981, 5/:6/ /) (' D()(/ L(7 N 141 ( 12 ( 0/ ( 1981, 7 /6>@6 >(0( (0 '6 66'6, /0 05()/+6+ 5/:6/0(+. E+6 '(7, ( (+ +565(0( (F(0+6 /0+6 ( 13J 6)@'/+ )('6 50/+65(0( //+ '/+ 6+(/+ ( '6+ //()6>6+! /0+?0 ( 0+)?0, )5(0 650+)6>/, )5(0 (/0?5/, (()506?0 7 +);?0 ( '/+ )(560(0(+ '6(+, +/'?0 7 '6?0, (. 14
DECRETO LEY 23189 S(*0 '6 5(0/066 '(7, /6 /)606?0 //()6>6 6))- '6 6'6 ( ()+/06 )@6 (+( + 0+)?0 (0 '/+ R(+)/+ P*;'/+ +0 0((+6 ( )(+/'?0 650+)6>6 )(>6 ( /0/5(0/ /:6' 7 (6)- /;'66 6' (+)/ 5'5(0/ ( '6+ +/+/0(+ ( '6 L(7. $(0()6' ( C//()6>6+. E+6 )(/0/( 19 '6+(+ ( //()6>6+! A)6)6+, A)6)6+ A6)()6+, A)6)6+ C6:(6'()6+, A)6)6+ ( /'/06?0, C/506'(+, (+()6+, A)(+606'(+, I0+)6'(+, M0()6+, ( )60+/)(, ( A))/ 7 C)/ ( C/0+5/, ( >>(06+, ( +()>/+ E6/06'(+, E+/'6)(+, ( S()>/+ P*;'/+, ( S()>/+ M*''(+, ( P)/?0 E+(6'(+, 7 ( S()>/+ E+(6'(+. S0 (5;6)/, (+( 6 // (+( (0)606( '(6', '6 +56 /0?0 (5)(+6)6' ( (+6+ (06(+ '6+ ''(>6)/0 6 /'6+6) (0 )60 0*5()/, <60/+( 0((+6)6 + )(()6?0 >@6 '6 0>()+?0 )>66 (0 ++ 6>6(+. A6'5(0(, >()+/+ +/+>/+ '(6'(+ )/5(>(0 '6 /0>()+?0 ( (+6+ //()6>6+ (0 /)606/0(+ (5)(+6)6'(+ 5-+ /5(>6+ 6 :0 ( :6>/)(() 6' )60 0*5()/ ( )6;66/)(+ ( 6'06 >( :()/0 +//+ ( (+6+ /)606/0(+. E0 60/ 6 '6+ (5)(+6+ ( )/(6 +/6', ( /0+7(0 (' ''656/ S(/) ( P)/(6 S/6', (+6;60 )(6+ /) '6 L(7 ( E5)(+6+ ( P)/(6 S/6', D()(/ L(7 N 2J98, ( 3 ( 6;)' ( 19#4. S(*0 (' 6). 1 ( <6 '(7! L6+ E5)(+6+ ( P)/(6 S/6' +/0 ()+/06+ )@6+ ( D()( S/6' 0()66+ (F'+>65(0( /) )6;66/)(+, /0+/+ (0)/ (' )0/ ( +/'6)6, /0 (' /;(/ ( )(6'6) 6>6(+ (/0?56+. S+ 6)6()@+6+ +/0 6)6?0 '(06, )/(6 +/6' ( '6 (5)(+6, 65'6?0 +/6' 7 666?0 ()560(0(. L/ ( /) (056 ( // +0@6 6 (+( / ( (5)(+6 (+ '6 (+66)?0 ( // 6+;/ ( )/(6 0>6' 7, 6(5-+ + ((0(06 )(6 (' E+6/ 6 )6>+ (' %/0/ N6/06' ( P)/(6 S/6' (0 (+6/ ( +/'?0, D()(/ L(7 N 2J92J, (' C/0+(/ ( P)/(6 S/6' 7 '6 C/5+?0 N6/06' ( P)/(6 S/6' 6)+. 1J4, 18J 6 189.
LAS EMPRESAS CONSTITUIDAS COMO PERSONAS NATURALES
15
DECRETO LEY 23189 U06 (5)(+6 /0+6 /5/ ()+/06 06)6' 5'6 ( '6 ()+/06 5+56 6+5( /6+ '6+ )(+/0+6;'6(+ 7 ()(+ ( '6 (5)(+6. E+ /5/ + '6 (5)(+6 7 '6 ()+/06 :()60 6)6 (:(/+ '(6'(+ 7 );6)/+, '6 5+56 (06. E+/ ()( () ( 6(6+ 7 6)606+ /0 + ;(0(+, 6'() /;'6?0 / (6 6 '6 ( (6 (+6) +(6 '6 (5)(+6. E+/ ()( (), ( + '6 (5)(+6 (0)6 (0 (;)6, * (0)-+ ( 66)'6 /0 + )//+ ;(0(+.
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DECRETO LEY 23189 •
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DECRETO LEY 23189
CONCLUSIÓN 1. A0(+ ( )(6'6) 6'() )-5(, '/ )5()/ ( +( (0( ( <6() 6)6 /0+) 06 (5)(+6, (+ ('() (' / ( ()+/0()@6 /0 ( +( )(6)6 '6 (5)(+6, 76 +(6 /5/ P()+/0()@6 N6)6' / /5/ P()+/0()@6 ")@6. 2. S ('(5/+ /0+) 0(+)6 (5)(+6 /5/ P()+/06 N6)6', (0/0(+ +()(5/+ 06 E5)(+6 U0()+/06', ()/ + '6 /0+5/+ /5/ P()+/06 ")@6, /)(5/+ /6) /) +() 06 E.I.R.L, 7 /)6+ +(( :/)56+ ( /)606?0 (5)(+6)6'. 3. C/0+) 06 (5)(+6 /5/ P()+/06 N6)6' (+ 5-+ +(0''/ 7 0/ )(()( 5+ )-5(+, 6 :()(06 ( /0+) 06 (5)(+6 /5/ P()+/06 ")@6, ( )(()( 06 +()( ( )(+/+ 7 )-5(+. 4. E' /0+) 06 (5)(+6 /0 P()+/0()@6 ")@6 )(+'6 5-+ /5'6/ ( /0+) 06 (5)(+6 /0 P()+/0()@6 N6)6' /)(, (+ 0((+6)/ )(6'6) )-5(+ (0 '/+ R(+)/+ P*;'/+, SUNAT, '6 506'6 ((0(0/ ('6 6>6 (/0?56, 7, (0 6'0/+ 6+/+, /)6+ 0+/0(+ +(*0 +(6 0((+6)/. J. L6+ >(066+ ( /0+) 7 :/)56'6) 06 (5)(+6, 76 +(6 /5/ P()+/06 N6)6' / ")@6 +/0 5<6+, )06'5(0( ( 0/ (0)-+ )/;'(56+ '(6'(+, /)-+ 6(() 6 )+65/+ 7 )/+ ( :()(0(+ 0+/0(+ :060()6+ 60/ (+66'(+ /5/ )>66+, /)-+ /5)6) /0 :6)6 7 6(() 6' )/ :+6', 7 /)@6+ 6)6) (0 '6/0(+ *;'6+ (' E+6/.
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DECRETO LEY 23189
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