LIMA ESTE - PORTAFOLIO DE PRACTICA PRE PROFESIONALES.docx

PORTAFOLIO DE PRACTICA PRE PROFESIONAL II

FACULTAD DE DERECHO ESCUELA ACADEMICA DE DERECHO

INFORME DE PRÁCTICA PRE – PROFESIONAL II ESTUDIO JURIDICO “LEPALEY”

ESPECIALIDAD TRIBUTARIA SCHELL 687 of.802

PRACTICANTE: CASTILLO BARRERA MELADITH AZUCENA SUPERVISORA: YANIRA GUISELLA LAZARO ORTIZ JEFE INMEDIATO: LEONIDAS PACHECO LEYVA

DERECHO Diciembre 2016 Lima – Perú

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PRESENTACIÓN E !re"e#$e i#%&rme e" '# re('i"i$& e)i*ibe !+r+ e c'r"& ,e !r-c$ic+" !re !r&%e"i&#+e" II. ,ebi,& + ('e me e#c'e#$r& re+i/+#,& + ,ebi,+ !r-c$ic+. ('e e" #ece"+ri+ !+r+ %&r$+ecer e ,e"+rr&& c&m& !r&%e"i&#+ e# Derec&. +c$'+me#$e me e#c'e#$r& !r+c$ic+#,& e# e e"$',i& LEPALEY .+ c+r*& ,e D&c$&r

Le3#i,+"

P+cec&

Le45+

Dic&

e"$',i&

"e

e#c+r*+

,e

+"e"&r+mie#$& $rib'$+ri& 7+,'+#er& E"!eci+i/+,& e# e 8re+ Trib'$+ri+ ,&#,e me e#c'e#$r& re+i/+#,& m9 !r+c$ic+" !re !r&%e"i&#+e" II. ,ic+ -re+ e"$- &rie#$+,+ e# + re"&'ci3# ,e c+"&" e# m+$eri+ ,e Trib'$&". c&# +" +!ic+ci&#e" !er$i#e#$e" ,e c3,i*& $rib'$+ri&

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AGRADECIMIENTO M+#i%ie"$& mi +*r+,ecimie#$& +ci+ + UCV $+#$& Lim+ E"$e c&m& Lim+ N&r$e !&r e "e*'imie#$& c&#$i#'& ,'r+#$e + re+i/+ci3# ,e !r-c$ic+" Pre Pr&%e"i&#+e" II. + c'+ me re"'$+ ,e m'c& +!&4& +4',-#,&me + ,e"+rr&+r c&m& %'$'r+ !r&%e"i&#+ e# Derec& A*r+,ecer $+mbi:# + + D&c$&r+ Y+#ir+ L-/+r& Or$i/ !&r &" $+ere" re+i/+,&" e# &" ,i%ere#$e" c+m!&" ,e ,erec& c&# *r+#,e" !r&%e"i&#+e"

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RESUME N E "i*'ie#$e i#%&rme ,+r- + c&#&cer m-" + %&#,& +" %'#ci&#e" ,e + !r+c$ic+#$e Me+,i$ A/'ce#+ C+"$i& B+rrer+. !er$e#ecie#$e + + %+c'$+, ,e Derec& ,e + U#i5er"i,+, Ce"+r V+e;& Lim+ E"$e. ,e#$r& ,e e"$',i& LEPALEY e"!eci+i/+,& e# + +"e"&r9+ TRIBUTARIA

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ÍNDICE I.INTRODUCCIÓN............................................................................................ 6 II.DATOS DEL CENTRO DE PRÁCTICAS............................................................ 7 II.ELEMENTO ORGANIZACIONAL DEL CENTRO DE PRÁCTICA..........................7 III.DESARROLLO DE LAS PRÁCTICAS...............................................................9 IV.REFLEXIÓN................................................................................................12 V.CONCLUSIÓN............................................................................................. 12 VI.ANEXOS.................................................................................................... 12

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I.INTRODUCCIÓN L+ im!&r$+#ci+ ,e ,e"+rr&& ,e Pr+c$ic+" Pre &% =02 Mir+%&re". c&# + %i#+i,+, ,e ('e #&"&$r&". &" +'m#&" !&,+m&" c&#&cer m-" "&bre c+,+ c+m!& 4 e5+r & +!re#,i,& + + !r+c$ic+ M&$i5& !&r e c'+. ,i"!&#*& e# ,e$+e + $r+5:" ,e e"$e i#%&rme +" ,i5er"+" +c$i5i,+,e" ('e re+i/& e# e ce#$r& ,e !r-c$ic+"

II.DATOS DEL CENTRO DE PRÁCTICAS 6


Nm!re "e #a I$%&i&'(i)$ E"$',i& ?'r9,ic& Le!+e4 Área e$ e# *'e "e%em+e,a 8re+ e# E"!eci+i,+, Trib'$+ri+ Dire((i)$ SCHELL 6=> &%=02 Mir+%&re"

o

o

Je-e i$me"ia& NOMRE / APELLIDOS Le&#i,+" @+5i& P+cec& Le45+ COLEGIO PROFESIONAL / N0 DE COLEGIATURA Ab&*+,& Le3#i,+" P+cec& Le45+ E*re"+,& ,e + UNMSM. c&# e"!eci+i,+, e# Trib'$+ci3# !&r + U#i5er"i,+, ,e Lim+ 4 C&e*i& ,e Ab&*+,&" ,e Lim+ C&# 22 +&" ,e "er5ici&" !re"$+,&" + + SUNATC+ 0== o CARGO Ab&*+,&

II.ELEMENTO

ORGANI1ACIONAL

DEL CENTRO

DE

PRÁCTICA Mi%i)$ N'e"$r+ mi"i3# !ri#ci!+ e" ,+r "&'ci3# + +" #ece"i,+,e" ,e #'e"$r&" cie#$e". bri#,+#,& "e*'ri,+,

4 c&#%i+#/+ A"9 c&m& $+mbi:#. &*r+r +

re+i/+ci3# !er"&#+ 4 !r&%e"i&#+ ,e &" miembr&" ,e E"$',i&.

Vi%i)$ Ser '# e"$',i& ;'r9,ic& 9,er e# e merc+,& !er'+#&. ('e bri#,e +"e"&r9+ ;'r9,ic+ ,e + m-" +$+ c+i,+, !r&%e"i&#+ c&#"&i,+#,& "' crecimie#$& c&# e)!erie#ci+ 4 e%icie#ci+. c&# rec&#&ci,& !re"$i*i& !&r "'" 5+&re" 4 e%ic+ci+ ,em&"$r+,+ Tr+"ce#,ie#,& + $r+5:" ,e '#+ me#$+i,+, i##&5+,&r+. $e#ie#,& c&m& b+"e + c+i,+, 'm+#+

N'e%&r% 2a#re% Va#re% < RESPONSAILIDAD A"'mir +" c&#"ec'e#ci+" ,e & ('e "e +ce & "e ,e;+ ,e +cer e# + em!re"+ 4 "' e#$&r#& Te#ie#,& c&m& &b;e$i5& "er5ir + #'e"$r&" cie#$e".

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re"&5ie#,& "'" !r&bem+". i#('ie$',e" 4 #ece"i,+,e". "e*# e ,erec&. + ;'"$ici+ 4 + 5er,+,

34TICA Bri#,+m&" #& "&& c+i,+, "i#& $+mbi:# rec$i$', ,e c&#cie#ci+ B+"-#,&#&" e# &" !ri#ci!i&" 4 :$ic+ !r&%e"i&#+ +$e#$&" + + !&"ibii,+, ,e c&#%ic$& ,e i#$ere"e"

3LEALTAD L+ e+$+,. e "ecre$& !r&%e"i&#+ 4 + ,i"creci3# "&# !ri#ci!i&" b-"ic&" e# #'e"$r+ %irm+ 

Or5a$i5rama

ABOGADO JEFE INMEDIATO LEONIDAS PACHECO LE!VA

PRACTICANTE MELADITH CASTILLO BARRERA

III.DESARROLLO DE LAS PRÁCTICAS 6


O!6e&i2% "e "e%arr## "e +r7(&i(a +re +r-e%i$a#. OEJTIVO GENERAL. E !'#$& *e#er+ e" !&,er re"&5er '# c+"& + +r*& !+/& c&# $&,& &" c&#&cimie#$&" 4 !r+c$ic+ +!re#,i,+

OJETIVOS ESPEC8FICOS. Or,e# ,e e)!e,ie#$e". ;'#$+r me,i&" !r&b+$&ri&". c&rr&b&r+r + 5er+ci,+, ,e &" ec&"

E9+erie$(ia% e$ Pra(&i(a% E E"$',i& ?'r9,ic& Le!+e4 . "e e"!eci+i/+ e# + +"e"&r9+ . ,i+*#3"$ic& 4 ,e%e#"+ ,e &" c&#$rib'4e#$e" e# $em+" $rib'$+ri&". +,'+#er&" 4 ,e%e#"+ ,e c&#"'mi,&r e# e c'+ me ,e"em!e: re+i/+#,& "e*'imie#$& ,e &" e)!e,ie#$e" $+#$& e# "e,e +,mi#i"$r+$i5+ FSUNAT 4 Trib'#+ @i"c+ c&m& e# "e,e ;',ici+ V9+ c&#$e#ci&"& +,mi#i"$r+$i5&. +"9 c&m& e !&,er +#+i/+r e# &" c+"&" ('e +"'m9+m&" e '"& ,e &" rec'r"&" ,e rec+m+ci3#. +!e+ci3# +,em-" ,e + 'e;+. 5er c+"&" ,e C&br+#/+ C&+c$i5+ 4 emb+r*&". e# b+"e + e"$',i& ,e + e*i"+ci3# c&rre"!&#,ie#$e .

Fr&a#ea% E# e -re+ $rib'$+ri+ e# e c'+ me e#c'e#$r& re+i/+#,& mi" !r+c$ic+" !re
De!i#i"a"e% E e"$',i& + e#c&#$r+r"e e# SCHELL MIRA@LORES "ie#,& '# !&c& e;&" 4+ ('e 5i5& e# S+# ?'+# ,e L'ri*+#c&. +*'#+" 5ece" me re$r+"& e# + e*+,+

A(&i2i"a"e% rea#ia"a% ;De&a##e < e9+#i*'e e# &ra!a6  +ra(&i(a *'e rea#i=

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1

L+ Pr+c$ic+#$e Me+,i$ C+"$i& B+rrer+ "e e#c+r*+ ,e rec&*er +" #&$i%ic+ci&#e" ,e C&e*i& ,e +b&*+,&" e# Mir+%&re"FA,;'#$& ,&c'me#$& ,e !&,er ,+,& !&r e D&c$&r Le&#i,+" P+cec& !+r+ e rec&;& ,e #&$i%ic+ci&#e" e# CAL 

2 L+ Pr+c$ic+#$e +4',+ + &r,e#+r $&,&" &" e)!e,ie#$e" 4+ c&#$e"$+,&" e# '# ibr&  L+ !r+c$ic+#$e ,i+ri+me#$e re5i"+ e "i"$em+ ,e #&$i%ic+ci&#e" CAL !+r+ "+ber "i "e e#c'e#$r+ '#+ #&$i%ic+ci3# !e#,ie#$e ,e "er +"9 + im!rime 4 + +rci5+FIMPRESIJN DE NOTI@ICACIONES CAL K L+ Pr+c$ic+#$e "e e#c+r*+ ,e +,;'#$+r &" me,i&" !r&b+$&ri&" !er$i#e#$e" +#$e c+,+ e)!e,ie#$e ('e "er- e#$re*+,& + $rib'#+ %i"c+F%&$&"$-$ic+". DNI. ce,'+" ,e #&$i%ic+ci3# +,;'#$& +" mi"m+"  L+ !r+c$ic+#$e e"$- %+c'$+,+ !+r+ e#$re*+r &" e)!e,ie#$e" c&# !re5i& c+r*& + ;'/*+,& c&#$e#ci&"& +,mi#i"$r+$i5& 4 + + "++ $rib'$+ri+ & SUNAT 6 L+ !r+c$ic+#$e +#+i/+ e)!e,ie#$e". e)!101<201K C&,i*&1K1=0>0.e)!02>=<2011<0<1=01 L+ !r+c$ic+#$e e5+ rec+m&" + + SUNAT c+,+ 5e/ ('e "e+ c&#$e"$+,& '# c+"&F+,;'#$& rec+m& = L+ !r+c$ic+#$e *r+ci+" + +" c+"e" ,e c&m!'$+ci3# +4',+ + m+#$e#imie#$& ,e e('i!& i#%&rm-$ic&  L+ !r+c$ic+#$e re+i/+ $i!e&" ,e "&ici$',e" . +"9 c&m& $+mbi:# +ce '"& ,e %&rm'+ri& 6000 !+r+ rec+m& & +!e+ci3#F+,;'#$& %&rm'+ri& 6000 10L+ !r+c$ic+#$e +$ie#,e +m+,+" 4 rece!ci&#+ + &" cie#$e" ('e re('ier+# +"e"&r9+ 11 L+ !r+c$ic+#$e re+i/+ ,ii*e#ci+" c&#"$+#$eme#$e 

Rama% "e Dere(> Trib'$+ri& C&#"i"$ie#,& e# $&,& &" $rib'$&". im!'e"$&". $+"+". c&#$rib'ci&#e" ('e +" !er"&#+" $+#$& ;'r9,ic+" c&m& #+$'r+e" $ie#e# ('e !+*+r + e"$+,& me,i+#$e "'" c&#$rib'ci&#e" 4 e# e c+"& ('e "e ('ebr+#$e e"$e !+*&. SUNAT c&m& &r*+#i"m& e"!eci+i/+,&. e#$r+r+ + c&br& ,e &" mi"m& im!&#ie#,& + "+#ci3# c&rre"!&#,ie#$e. e" +9 ,&#,e e#$r+ e +b&*+,& $rib'$+ri& ,e %&rm+ ('e "e !'e,+ "&'ci&#+r e !r&bem+ 4 "+5+*'+r,+r + em!re"+ & !er"&#+

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IV.REFLE?IÓN Ac$'+me#$e +" e4e" $ie#e# m'c&" 5+c9&" e*+e" ('e !r&,'ce '#+ +mbi*e,+, 4 '#+ m++ i#$er!re$+ci3#. +,em-" ('e e)i"$e ,e%icie#ci+ !&r !+r$e ,e &" 3r*+#&" e"$+$+e" !+r+ e ,e"+rr&& ,e '# !r&ce"&

V.CONCLUSIÓN P+r+ c'mi#+r e"$e i#%&rme ,&4 c&m& +#:c,&$+ ('e e" im!re"ci#,ibe + !r-c$ic+ ,'r+#$e + c+rrer+ '#i5er"i$+ri+. 4+ ('e c&# e& +,('iere" e)!erie#ci+. "i bie# e" cier$& ('e e c&#&cimie#$& e" im!re"ci#,ibe c&m& +!ic+r& ,e!e#,e ,e + !r-c$ic+

VI.ANE?OS F&% e$ %' Ce$&r "e Pra(&i(a

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OFICINA DEL PRACTICANTE OFICINA SECUNDARIA

OFICINA PRINCIPAL

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