Taller Virtual

DETRACCIONES, RETENCIONES Y PERCEPCIONES DEL IGV

#YoAprendoEnCasa

Mediante el presente Seminario se dará a conocer a los participantes las herramientas para identificar de manera precisa y correcta los aspectos referentes al SPOT o detracciones y los regímenes de retenciones y/o percepciones, se explicarán las últimas modificaciones por el Estado de Emergencia – COVID 2019 que afectan a dichos sistemas con desarrollo de casuísticas para su cabal entendimiento, la aplicación práctica del SPOT a los bienes y servicios, transporte de bienes y a los sujetos del Impuesto a la Venta de Arroz Pilado. Implicancias en el crédito fiscal y el Régimen de Gradualidad de Sanciones aplicable.

OBJETIVOS:

  • Estudiar y analizar el marco de aplicación sobre los regímenes de retenciones y percepciones del IGV.
  • Estudiar y analizar el marco correspondiente al régimen de detracciones del IGV.
  • Definir los alcances aplicativos y las implicancias que generaría su aplicación incorrecta.

TEMARIO:

  • Introducción y visión general de los regímenes de recaudación 
  • Detracción de bienes y servicios:
    • Supuestos sujetos a detracción
    • Porcentaje a detraer
    • Oportunidad de la detracción y requisitos formales. 
  • Aspectos vinculados a las detracciones
  • ¿Cuáles son las infracciones y sanciones por el incumplimiento de efectuar la detracción? 
  • ¿Se pierde el crédito fiscal y/o el costo o gasto si no se realiza la detracción? 
  • Análisis y discusión de casos prácticos y propuestas de solución 
  • ¿Cómo proceder para solicitar la liberación de los fondos de detracciones? 
  • procedimiento a seguir antes del ingreso como recaudación 
  • ¿Se puede extornar el importe ingresado como recaudación? 
  • Cambios normativos vigentes y sus implicancias 
  • Normas de flexibilización para el ingreso como recaudación 
  • Ámbito de aplicación de las retenciones y percepciones
  • Agentes de retención y percepción, ¿quién y cómo los designa?
  • ¿Cuáles son las operaciones y supuestos excluidos?
  • ¿Cuál es la oportunidad de la retención y emisión de comprobantes de retención?
  • ¿Cómo se realiza la declaración y pago? 
  • ¿Qué requisitos formales se deben cumplir (registro de comprobantes, cuentas y registros de control)? 
  • ¿Cuáles son las infracciones y sanciones por el incumplimiento de efectuar la retención o la percepción?
  • ¿Cómo se aplica contra el crédito fiscal del IGV? 
  • Análisis y discusión de casos prácticos de retenciones y percepciones
  • Régimen de Gradualidad de Sanciones y facultad discrecional de la Administración Tributaria

DIRIGIDO A: 

Contadores, abogados, economistas, administradores, gerentes de empresas y toda persona con responsabilidad en la gestión contable, financiera y tributaria de todo tipo de empresas e instituciones, a todo profesional con interés en informarse permanente y adecuadamente sobre asuntos tributarios, con responsabilidades o funciones en las áreas contable, legal y tributaria

EXPOSITOR:   MAG. MANUEL RAMÍREZ BORJAS

Máster en Tributación y Asesoría Fiscal por el Centro de Estudios Financieros – CEF de Madrid España. Post Título en Derecho Tributario en la Pontificia Universidad Católica del Perú. Especializado en Política y Técnica Tributaria en la Universidad Católica de Salta Argentina y el CIAT – Centro Interamericano de Administraciones Tributarias. Profesional con más de veinte años de experiencia tanto en el sector público como en el privado, ha participado en la realización de auditorías financieras y evaluación del control interno en diversas empresas principalmente en los sectores de servicios, minería y construcción. Ha sido Contador Financiero de Dakota Gaming Perú S.A. y Auditor Financiero de Price Waterhouse & Coopers y Horwath International. Actualmente es Miembro de la Red de Expertos en Hacienda Pública de la Fundación CEDDET-España

S/ 150.00

  • 10%  de descuento por pronto pago
    15% a partir de 2 personas 

Forma de Pago

  • Depósito a nombre de FORMAR PERU Vía. BBVA Banco Conitental 
  • Cta. Cte. en Soles Nro. 0011-0482-01-00004315
  • CCI: 011-482-000100004315-76 
    • Pagos mayores a S/.700 –  Detracción 12% al BN 00-058-069906 
  • Razón social: FORMAR PERU S.A.C – RUC: 20536020960 
Valoración
4/5

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