1 1 7 º N
, 6 1 0 2 e d o r e r b e f e d 7 0 l a 1 0 l e D
il, civ efens sunat y defen civil, efensa civi ticos los más burocrático ticos La Cámara de Comercio de Lima presentó los resultados de su campaña “Perú sin Obstáculos”. Conozca los testimonios de los participantes.
la corrupción no cede
análisis legal
Perú empeora en el índice de Percepción de la Corrupción de Transparencia.
Conozca los principales efectos tributarios y adminitrativos de la UIT.
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L H A I R O T I D E
A DE DESE SEN NRE RED DAR LA MA MADE DEJJA
Jorge von Wedemeyer Presidente Cámara de Comercio
ay un reto común para lo que queda del actual gobierno y para los candidatos a la presidencia de la República, y es el referido a la simplificación administrativa y eliminación o reducción de barreras burocráticas, principalmente las que tienen una justificación absurda o las que conllevan a una duplicidad de requisitos. Es lógico y necesario que en un Estado, cualquiera que sea, existan regulaciones para el desenvolvimiento económico y para el desarrollo de los negocios del sector privado, pues se debe garantizar el bienestar común por encima del individual. Esta es la razón por la que se requieren permisos de todo tipo para realizar inversiones que pudieran tener externalidades negativas sobre la sociedad. Sin embargo, los trámites absurdos, las demoras en las respuestas de los reguladores y los requisitos desproporcionados no deberían estorbar a la inversión privada, que es el motor del crecimiento y del empleo. Por otro lado, existe también un incentivo hacia los funcionarios públicos para “no aprobar” o para exigir sellos de otras personas o departamentos. Sucede que los funcionarios pueden temer a que, si algo sale mal, sean ellos los señalados como culpables o que se les abran juicios juicios que tengan tengan que que costea costear. r. Esto es otro otro reto para quien asuma las riendas del gobierno. En este contexto, habrá un nivel de regulación ideal para el bienestar social: ni muchos trámites que estorben la inversión privada, ni pocos que puedan hacer que los negocios privados tengan consecuencias negativas en la sociedad (por citar un ejemplo, la contaminación). Así, será importante contar con un nivel de regulación adecuado, que no frene a las empresas, sobre todo a las de menor tamaño.
PRIMER VICEPRESIDEN VICEPRESIDENTE TE Sr. Raúl Barrios Fernández–Concha TESORERO Sr. GabrielVICEPRESIDEN Nudelman Grinfeld SEGUNDO VICEPRESIDENTE TE
Cabe recordar que, según una investigación de la Conferencia de las Naciones Unidas sobre Comercio y Desarrollo (UNCTAD), los efectos del exceso de regulación son de mayor intensidad en las pequeñas y medianas empresas. Además, existen estudios que muestran que el impacto económico de las trabas burocráticas en el Perú pudo llegar a S/3.800 millones o más en el 2010, según un análisis de la UNCTAD. Pero, además de afectar a los empresarios en cuanto a tiempo y dinero perdido, las trabas burocráticas tienen un correlato en cuanto a la competitividad. Según el Reporte de Competitividad Global 2014-2015 del World Economic Forum, el Perú está en el puesto 127 de entre 144 países (Catar está en primer lugar y Venezuela en el último) en cuanto a carga regulatoria gubernamental. Es decir, hay mucho por mejorar. Entonces, ¿qué le espera a una economía que no trabaja en reducir las trabas burocráticas? Los negocios cerrarán a pesar de ser económicamente rentables, y otros dejarán de abrir de manera formal para operar en la informalidad, lo que conlleva, por ejemplo, a impuestos que se dejan de recaudar o a tener empleados sin beneficios sociales. Pero habrá empresarios que, pese a todo, querrán abrir sus negocios y quizás pase por sus cabezas que una manera de agilizar los trámites sea a través de mecanismos no formales, es decir, corrupción, la madre de todos o muchos de los vicios.
DIRECTORES Sr.Sandro Ángel Acevedo Villalba Sr. Fuentes Acurio Sr.Gabriel Bartolomé Campaña Binasco Sr. Nudelman Grinfeld Sr.Leonardo Vicente Chang–Say Yon Sr. López Espinoza
Sr. Pedro Otero Steinhart Sr.Raymundo Mauro Pineda Supo Sr. Nonato Trindade Serra Sr. Volker Ploog Otting Sr. Bartolomé Campaña Binasco Sr.Ramón Bernd Schmidt Osswald Sr. Vargas Mimbela
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ÍNDICE
LA REVISTA DE LA CCL 1 1 7 º N , 6 1 0 2 e d
r o e r b e f e d 7 0 l a 1 0 l e D
visita www.camaralima.org.pe
s u un n a a t y t y d d e ef f e e n n s s a c a c i iv v i i l , lo s m s m á ás b s b u ur r o o c c r r á á t t i i c c o o s s La Cá Cám mara de C ome r ciod cio de Lima pre ressentó lo loss r esu sulta O bst ác ltado doss de su c amp ác ulo los” s” . C onoz c aña añ ca lo a “ Perú loss te Perú sin tessti tim moni nio os de los part icip cipan ante tess.
l a c c or or ru ru pc pc i i ón ón no no ce ce de de P erú em emp peor ae ne lín líndic dic ed e P er cep cepci la C orr ció ón de orr up upció ciónd nd eT eT ra ran nsp spar ar enc ia. ia.
a ná ná l is i isl s l eg a al Cono Co nozca zcalo losp sp r inc inc ipa ipale lese se f ec ec tos tostri tribu but admini t ar ar ios y init t rat rat ivosd ivosd el aU aUIT. IT.
La Cámara de Comercio precisa que los ar tículos firmados son de responsabilidad de sus autores. Se autoriza la reproducción del contenido de esta publicación en tanto se cite la fuente. La Cámara no se solidariza necesariamente con el contenido de los suplementos, especiales, comerciales, columnas de opinión y avisos publicitarios.
PRESIDENTE DE Bernardo Furman Wolf LA COMISIÓN DE IMAGEN-CCL DIRECTOR Hernán Lanzara Lostaunau EDITORA Nilda Zavaleta Montoya
6
PERÚ EMPEORA EN EL ÍNDICE DE PERCEPCIÓN DE LA CORRUPCIÓN Nuestro país retrocedió tres posiciones ubicándose en el puesto 88 entre 168 naciones. En Sudamérica ocupa el quinto lugar.
COORDINADOR Ricardo Serra Fuertes REDACCIÓN
Maribel Huayhuas Vargas Evelyn Sánchez Figueroa Giovanna Mayta Córdova Carlos Pacheco Simon
10
DISEÑO Y Luis Enrique Alquizar Flores DIAGRAMACIÓN Juan Diego Tapia Mendoza ANÁLISIS ECONÓMICO EJECUTIVOS DE PUBLICIDAD
Instituto de Economía y Desarrollo Empresarial (IEDEP) Ricardo Angellat Corzo Vanesa Cachay Zelada René Mendiburu Nieto Cecilia Seminario García Pamela Ularte Manrique Raúl Vidal Anzardo
ENTREVISTA: WALTER WALTER ALBÁN, ABOGADO Y DIRECTOR EJECUTIVO DE PROÉTICA.
12
INFORME ESPECIAL: EL COSTO DE LA CORRUPCIÓN PARA LAS ECONOMÍAS EMERGENTES.
20
IMPRESIÓN Grambs Corporación Gráfica S.A.C. PARA Av. Giuseppe Giuseppe Garibaldi N° 396 CONTACTARNOS (antes Gregorio Escobedo) Lima 11, Perú
Teléfono: 463-3434 Fax: 219-1823
www.camaralima.org.pe
Publicidad:
[email protected] HECHO EL DEPÓSITO LEGAL EN LA BIBLIOTECA NACIONAL LEY N° 26905, REGISTRO N° 2001-3291
Centro de Arbitraje Nacional e Internacional Organización de Ruedas de Negocios Centro de Certificaciones (Of. Jesús María y Callao)
ESCANEA ESTE CÓDIGO QR PARA LA
16
SERVICIOS: AMPLÍE LA PRODUCTIVIDAD DE SU NEGOCIO GRACIAS A LA HERRAMIENTA DIGIFLOW.
INSTITUCIONAL: SEGÚN LA CAMPAÑA “PERÚ SIN OBSTÁCULOS OB STÁCULOS””, DE LA CCL, LAS MAYORES TRABAS BUROCRÁTICAS ESTÁN EN DEFENSA CIVIL Y SUNAT.
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INFORME ECONÓMICO
RETROCEDIÓ TRES POSICIONES UBICÁNDOSE UB ICÁNDOSE EN EL PUESTO 88 ENTRE 168 PAÍSES PAÍSES
PERÚ EMPEORA EN EL ÍNDICE DE PERCEPCIÓN DE LA CORRUPCIÓN Este flagelo reduce el bienestar económico de una sociedad al impactar la eficiencia y eficacia del gasto público o el ambiente de negocios en desmedro de la inversión y capacidad productiva del país. De allí su trascendencia en la agenda pública-privada. pública-privada.
Dr. César Peñaranda Castañeda Director ejecutivo Instituto de Economía y Desarrollo Empresarial Cámara de Comercio
[email protected]
L
a corrupción de manera general se puede conceptualizar como el uso o abuso de poderes y funciones públicas para generar indebidamente rentas
Sobre este punto, el Instituto de Economía y Desarrollo Empresarial (IEDEP) de la Cámara de Comercio de Lima precisa que una de las fuentes que la ocasiona surge
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INFORME ECONÓMICO
someterse quienes deseen invertir en un proyecto, abrir una empresa, construir una vivienda o importar una mercadería, entre otras iniciativas. El Estado también puede favorecer con exoneraciones tributarias o con su gasto público a quien realmente no lo necesita. El IEDEP refiere que este
las posibilidades de un crecimiento alto y sostenido al elevar el costo de las inversiones e incrementar la percepción del riesgo país. Asimismo, conduce al país hacia una distribución del ingreso más desigual, pues los beneficiados por este fenómeno no son los sectores de menores ingresos. La corrupción perjudica la gobernabilidad, la confianza en las instituciones y los derechos de las personas. El Instituto remarca que la corrupción en un país no está asociada necesariamente con el tamaño de su economía ni por su nivel de desarrollo. Sin embargo, se encuentra que una mayor libertad económica, entendida como el respeto al Estado de Derecho, gobierno limitado, eficiencia de la regulación y mercados abiertos están asociados a un menor nivel de corrupción. Como ya se ha mencionado, la corrupción se alimenta de la existencia de un gobierno que tiene el monopolio de la ley y la discrecionalidad de sus autoridades en la toma de decisiones. En un mundo más globalizado, donde se fomenta la competencia y el libre comercio entre países, el IEDEP manifiesta que la
de exportación o compitan en el mercado interno, pues son estas empresas de menor tamaño las que quedan expuestas a barreras burocráticas y excesivas regulaciones, propias de los mercados locales de economías en vías de desarrollo.
PERCEPCIÓN Y ACTITUDES HACIA LA CORRUPCIÓN Tran spa ren cia Internacional publica desde 1995 el Índice de Percepción de la Corrupción (IPC) creado como un indicador para medir las percepciones sobre corrupción en el sector público, utilizando para su elaboración 12 fuentes de datos entre las que destacan la Calificación de Riesgo País de
sobre un total de 168 países y territorios, con base en información recabada en los últimos 24 meses. Entre los principales resultados obtenidos destaca que la puntuación promedio mundial fue de 43 y el 68% de los países evaluados obtuvo un puntaje inferior a 50. Un análisis por regiones en el mundo muestra que la menor corrupción se encuentra en la Unión Europea y Europa Occidental con un puntaje de 67, la única región que alcanza una calificación por encima del promedio mundial. Ahí se encuentran los tres países con menor corrupción en el mundo, Dinamarca (91), Finlandia (90) y Suecia (89). Le siguen Asia Pacífico (43) y América
EN LA REGIÓN PERÚ PASÓ DE LA CUARTA A LA QUINTA POSICIÓN DEL IPC, DETRÁS DE URUGUAY (21°), CHILE (23°), BRASIL (76°) Y COLOMBIA (83°)
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INFORME ECONÓMICO
Colombia (83°), siendo Paraguay (130°) y Venezuela (158°) los países donde se perciben los mayores niveles de corrupción.
Alianza del Pacífico: Índice de Percepción de Corrupción 2012 – 2015 (Puntaje 0 – 100)
Colombia
ENCUESTA NACIONAL SOBRE CORRUPCIÓN 2015 Coincidentemente en diciembre del año pasado se publicó la Encuesta Nacional sobre Corrupción en el Perú 2015, realizada por IPSOS por encargo de Proética. Dicho estudio se aplicó a una población de mujeres y varones mayores de 18 años en todos los niveles socioeconómicos residentes en el área urbana en Lima y las principales ciudades del interior del país. Los resultados indican que la corrupción (y el pago de coimas) es considerado como uno de los principales problemas que afectan al país. Asimismo, se indica que cuatro de cinco entrevistados perciben que la corrupción se ha incrementado en los últimos cinco años, resultado coincidente con el IPC en donde el Perú retrocedió en su puntaje de 38 a 36 entre el 2012 y el 2015. A nivel de poderes del Estado y organismos públicos, el Poder Judicial, el Congreso de la República y la Policía Nacional son considerados como los más corruptos, aunque remarcando que en las dos últimas encuestas se ha reducido dicha percepción, mientras que en el caso de los partidos políticos se ha incrementado, incrementado, alcanzando un 30% de los encuestados. El IEDEP concluye que existen múltiples esfuerzos por combatir la corrupción, donde lo importante es
Per ú
México
Chile
72
70
38 37 36
36 35
34
2 01 2
2 0 13
20 14
2 01 5
Fuente: Transparen cy International
Elaboración: IEDEP
libertad económica, corrupción y pbi* 110
a c 100 i m ó 90 n o 80 c E 70 d a 60 t r e 50 b i L 40 e d 30 e c 20 i d n 10 Í
Nueva Dinamarca Zelanda
Singapur
Chile
Hong Kong
Uruguay
Brasil
Argentina Bolivia
Perú
Mexico
Ecuador
Colombia
Venezuela
0 30
40
50
60
70
80
90
100
Índice de Percepción de Corrupción
*Volúmenes de las esferas están en proporción al PBI per-cápita en US$ a PPA
Fuente: Fuent e: Índice de Libertad Libertad Económic Económicaa 2015, Índice de Percepción Percepción de la Corrupción ón 2015, FMI.
Elaboración Elabo ración:: IEDE IEDEP P
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ENTREVISTA WALTER WALTER ALBÁN, DIRECTOR DIREC TOR EJECUTIVO DE D E PROÉTICA
“HAY QUE LLEGAR A LOS JÓVENES, JÓVENES, PORQUE PORQUE ELLOS TIENEN UNA RESERVA MORAL MUY FUERTE” Para luchar contra la corrupción, uno de los caminos es que la opinión pública esté muy bien informada. Los medios de comunicación tienen una enorme responsabilidad.
Ricardo Serra Coordinador de Publicaciones
[email protected]
para ellos en el Congreso, la Policía, el Ministerio Público, Poder Judicial y otras instituciones.
¿Qué tanto se han expandido las mafias? ¿Ha aumentado la corrupción en el Perú en los últimos años? Se ha extendido. Ha tomado dimensiones más avanzadas frente a las del pasado. Tengo la impresión de que el crecimiento económico del Perú, lamentablemente y por la debilidad institucional, ha significado también la expansión de una economía ilegal que tiene como locomotora al narcotráfico, y
Hay instituciones del Estado donde están claramente infiltradas. Un caso demostrativo es que la herramienta principal para el trabajo de la Unidad de Inteligencia Financiera (UIF) es el acceso a la información bancaria y tributaria. Desde hace cinco años viene pidiendo en el Congreso que se apruebe la norma que les permita tener ese
Estado, y además estas cooperativas están creciendo en las zonas de narcotráfico.
¿Qué sectores son los que tienen más vínculos con la corrupción? La corrupción está extendida, es transversal. Hay desde la corrupción menor como la coima que recibe un policía, hasta la gran corrupción que tiene que ver con contrataciones públicas. Es necesario establecer una estrategia que tenga prioridades, prioridade s, que atienda primero a la gran corrupción.
HAY UNA VINCULACIÓN VINCULACIÓN
¿Hay corrupción también entre privados?
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ENTREVISTA ENTREVISTA por la corrupción reaccionen y establezcan buenas prácticas de gobierno corporativo, que se basa en normas con fundamento ético, es decir, que tienen que actuar de una manera que no permita que nadie al interior de la organización pueda hacer algo que la ponga en cuestionamiento.
¿Cómo combatir la corrupción? Primero hay que atender los focos de corrupción y priorizar la gran corrupción y luego hacia abajo. Esto tiene que hacerlo a la larga el Estado, pero no estamos en situación de que lo haga por propia iniciativa. La sociedad civil tiene que estar consciente del tema y es ella las que tiene la responsabilidad de presionar al Estado para que se tomen estas decisiones. Además, hay que mantener muy bien informada a la opinión pública. Existe una enorme responsabilidad de los medios de comunicación social, de los gremios empresariales y gremios profesionales. Necesitamos una opinión pública informada, pues donde hay situaciones extremas se requiere la movilización de la ciudadanía. Así ha pasado en todas partes donde se ha conseguido un buen resultado frente a la corrupción.
¿Las redes sociales tienen un rol en cuanto a la lucha contra la corrupción? Los medios de comunicación tienen enorme responsabilidad en esto porque así es como tenemos una opinión pública informada. Los medios de comunicación social ya no son sólo la prensa, televi sión y radio, sino también las redes sociales. Su
“Es necesario neces ario establecer establ ecer una estrategia estrate gia que tenga prioridades, priorid ades, que atienda primero a la gran corrupción”, corrupción”, precisó Walter Albán.
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INFORME ESPECIAL
EL COSTO DE LA CORRUPCIÓN EN ECONOMÍAS EMERGENTES Además de la depredación del erario público, el impacto de la corrupción en toda economía se evidencia en un ambiente de negocios poco saludable y en trabas burocráticas. También frena el avance tecnológico y debilita la clase media.
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INFORME ESPECIAL
La pregunta es más que evidente: ¿qué es la corrupción? Diversas ONG, como es el caso de Transparencia Internacional, la definen como el abuso de poder con fines del lucro propio. Se sabe además que la corrupción comprende diferentes dimensiones, como el desfalco del tesoro público, la entrega de coimas, entre otros. En el reciente Índice de Percepción de la Corrupción, elaborado por Transparencia Internacional, el Perú ocupa el puesto 88 de 168 países evaluados. Está por debajo de Uruguay, Chile, Brasil y Colombia, ubicados en los puestos 21, 23, 76 y 83, respectivamente. Si bien medir los niveles de corrupción es aún un tema espinoso, no lo es tanto el impacto que tiene en el desarrollo de economías emergentes como la peruana. De acuerdo al Banco Mundial, la tasa de alfabetización de
elecciones 2016: propuestas anticorrupción LOS CANDIDATOS COINCIDEN EN: Implementar un sistema en línea al que todos tendrán acceso para para ver contrataciones, licitaciones y demás de los funcionarios en tiempo real. Se mostraron a favor de la imprescriptibilidad de los delitos de corrupción. Y dijeron que es imprescindible que funcionarios elegidos a través de elección popular carezcan de secreto bancario y tributario. Propondrán una reforma del Consejo Nacional de la Magistratura para que dicha institución esté integrada por sólo tres representantes y la muerte civil para los sentenciados por corrupción. OTRAS PROPUESTAS Simplificar los procesos administrativos y el acceso a la información de los Textos Únicos de Procesos Administrativos (TUPA). Impedir que funcionarios que trabajaron en empresas privadas asuman cargos públicos de control o fiscalización de contrataciones de las empresas para las cuales antes trabajaron. Generar mecanismos para el intercambio de información entre la SBS, la Sunarp, la Contraloria y la Policía y así no tengan trabas para luchar contra la corrupción. Fuente: Proética
operen adecuadamente. Al respecto, Diego Macera, economista senior del Instituto Peruano de Economía y catedrático de la Facultad de Economía de la Universidad del Pacífico, comenta que el impacto de la corrupción en la economía se traduce en tres dimensiones: debilita el ambiente de negocios, genera
del funcionario encargado, el mecanismo del libre mercado deja de funcionar y con él el incentivo de las empresas por competir y ofrecer un mejor producto”, sostiene. Un caso concreto es el de Elio Pro Herrera, ex alcalde de Echarati (Cusco), quien en el 2015 fue sentenciado a nueve años de prisión por el delito de direccionamiento y
genera dentro de las entidades públicas, el economista refiere un suceso ocurrido en el gobierno regional de Cajamarca para ilustrar el supuesto. “Durante la gestión de Gregorio Santos, el ex director de ProRegión José Panta adjudicó obras por más de S/.100 millones a empresas que no contaban con requisitos mínimos para
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INFORME ESPECIAL desigualdad en la distribución de la riqueza, que incide en la inestabilidad de la clase media –base fundamental de toda sociedad de avanzada–; los bajos estímulos en el avance tecnológico, debido a que los potenciales innovadores no encuentran respaldo en la ley ante posibles robos de propiedad intelectual; genera además economía informal, desconfianza de capitales extranjeros, entre otros.
LOS SECTORES MÁS CORRUPTOS Según Walter Albán, director de Proética y catedrático de la Facultad de Derecho Derech o de la PUCP, PUCP, los principales sectores en los que se observa mayores índices de corrupción son los que se encuentran estrechamente vinculados al crecimiento económico del país. El ejecutivo indicó también que la corrupción en el Perú ha hecho metástasis, metástasis, adquirió “tecnologías”, por decirlo
públicamente que los sectores de vivienda y construcción, transportes, educación y defensa son en los que la corrupción se encuentra más arraigada. Asimismo, advirtió que se ve mayor corrupción
encuestados como uno de los principales problemas del país. Es el problema más importante después de la delincuencia y la falta de seguridad. Como problema específico del Estado, que fue señalado por el 61% de
RESPECTO A LA LUCHA CONTRA LA CORRUPCIÓN, 85% DE PERUANOS CONSIDERA QUE EL GOBIERNO CENTRAL ES POCO O NADA EFICAZ en las licitaciones ganadas por consorcio y en los gobiernos regionales.
�AVANZAMOS EN LA LUCHA CONTRA LA CORRUPCIÓN? La IX Encuesta Nacional Sobre Corrupción, realizada
los encuestados, se encuentra la corrupción de funcionarios y autoridades. Además, el 53% de entrevistados espera que la corrupción aumente en el quinquenio siguiente. Dos tercios de los entrevistados
nada eficaz y, para la mitad de los participantes, existen acuerdos entre los corruptos y quienes debieran sancionarlos.
�ROBA PERO HACE OBRA? Según el mismo estudio, un considerable 51% se muestra algo o muy de acuerdo con la idea de que los funcionarios corruptos solo deben ser sancionados si no hacen obras en beneficio de la población. Por otro lado, más del 77% se muestra algo o muy en desacuerdo con la idea de que la corrupción es necesaria para promover el crecimiento y el desarrollo, o para facilitar trámites y procedimientos. Casi la totalidad señaló que la corrupción perjudica al desarrollo de las empresas privadas. No obstante, los encuestados tienen opiniones diversas respecto al pago de coimas. Por un lado, 75% considera a los empresarios cómplices de los actos de corrupción; pero, por otro, 56%
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SERVICIOS
José Rosas, gerente general de la CCL; junto a Víctor Cabrera, gerente general de DBNet Ingeniería de Software; Jorge von Wedemeyer, presidente de la CCL; y Carlos Sotomayor, gerente general de Digiflow S.A.
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INSTITUCIONAL
CAMPAÑA “PERÚ SIN SI N OBST OB STÁCULOS” ÁCULOS”
MAYORESS TRABAS MAYORE TRABAS BUROCRÁTICAS EN DEFENSA CIVIL Y SUNA SUNAT T Demora de trámites, multas y costos elevados, excesiva documentación y problemas en la obtención de licencias de funcionamientos son los casos más recurrentes a la hora de iniciar la aventura burocrática. a Cámara de Comercio de Lima (CCL) presentó
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INSTITUCIONAL
como Digesa, Senasa, DISA y Digemid son vistas por el 7% de los usuarios como entidades que no tienen uniformidad en el proceso.
HALLAZGOS Y RECOMENDACIONES La CCL reconoce la importancia de las regulaciones en tanto brindan un marco de confiabilidad al garantizar la calidad y seguridad de las nuevas propuestas de negocio. No obstante, el exceso de las mismas constituye un factor limitante de inversión y las incentiva a refugiarse en la informalidad. Como se ve, no se trata de desregular, sino de establecer
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ANÁLISIS LEGAL
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ANÁLISIS LEGAL
macroeconómicos, entre ellos, la variación del índice de precios al consumidor del año anterior. Como se recordará, el Índice de Precios al Consumidor (IPC) acumulado de enero a diciembre del 2015, según el INEI fue de 4,13%. El monto de la UIT se aplica como índice de referencia para la declaración y pago del Impuesto a la Renta (bases imponibles, deducciones, límites de afectación, etc.), Impuesto Predial, Impuesto al PatrimonioVehicular, Vehicular, Impuesto de Alcabala y otros.
INCIDENCIA DE LA VARIACION DE LA UIT PARA EL 2016 Volumen de ingr esos a nuales del ejercicio 2015
Libros y Registros obligados a llevar en el 2016 (Régimen General)
Menos de 150 UIT (S/ 592.500)
-Registro de Ventas e Ingresos -Registro de Compras -Libro Diario de Formato Simplificado
Desde 150 UIT (S/ 592.500) hasta 500 UIT (S/ 1`975.000)
-Registro de Ventas e Ingresos -Registro de Compras -Libro Diario -Libro Mayor
Más de 500 UIT (S/ 1`975.000) hasta 1700 UIT (S/ 6`715.000)
-Registro de Ventas e Ingresos -Registro de Compras -Libro Diario -Libro Mayor -Libro Inventario y Balances
Más de 1700 UIT (S/ 6`715.000)
-Registro de Ventas e Ingresos -Registro de Compras -Libro Diario -Libro Mayor Libro de Inventario y Balances -Libro Caja y Bancos
Fuente: Ge rencia Legal CCL
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SERVICIOS A TRAVÉS DEUN DEUN NUEVO ALIADO EN SU NEGOCIO
CONOZCA EL CONOZCA ÁREA ÁR EA LE LEGAL GAL DE LA CCL
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OPINIÓN
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PERUCÁMARAS
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PERUCÁMARAS
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CONSULTORIO LEGAL
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INSTITUCIONAL GREMIO DE IMPORTADORES Y COMERCIALIZADORES DE PRODUCTOS QUÍMICOS
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LA SEMANA
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