Estudio Contable Tributario - San Miguel & Contadores

28/12/2023

El Ministerio de Economía y Finanzas (MEF), mediante Decreto Supremo N° 309-2023-EF, aprobó en S/ 5,150 el valor de la Unidad Impositiva Tributaria (UIT) que regirá durante el año 2024, como índice de referencia en normas tributarias.

11/09/2023

"Con responsabilidad, etica y compromiso, el resultado del balance siempre será positivo"
Feliz Día.

23/05/2023

𝑹é𝒈𝒊𝒎𝒆𝒏 𝒅𝒆 𝑷𝒆𝒓𝒄𝒆𝒑𝒄𝒊𝒐𝒏𝒆𝒔 𝒅𝒆𝒍 𝑰𝑮𝑽
𝚁é𝚐𝚒𝚖𝚎𝚗 𝚙𝚘𝚛 𝚎𝚕 𝚌𝚞𝚊𝚕, 𝚎𝚕 𝚊𝚐𝚎𝚗𝚝𝚎 𝚍𝚎 𝚙𝚎𝚛𝚌𝚎𝚙𝚌𝚒ó𝚗 (𝚟𝚎𝚗𝚍𝚎𝚍𝚘𝚛) 𝚛𝚎𝚌𝚒𝚋𝚎 𝚞𝚗 𝚙𝚘𝚛𝚌𝚎𝚗𝚝𝚊𝚓𝚎 𝚊𝚍𝚒𝚌𝚒𝚘𝚗𝚊𝚕 𝚍𝚎𝚕 𝚒𝚖𝚙𝚘𝚛𝚝𝚎 𝚍𝚎 𝚞𝚗𝚊 𝚟𝚎𝚗𝚝𝚊 𝚘 𝚒𝚖𝚙𝚘𝚛𝚝𝚊𝚌𝚒ó𝚗, 𝚚𝚞𝚎 𝚝𝚎𝚗𝚍𝚛á 𝚚𝚞𝚎 𝚜𝚎𝚛 𝚌𝚊𝚗𝚌𝚎𝚕𝚊𝚍𝚘 𝚙𝚘𝚛 𝚎𝚕 𝚌𝚕𝚒𝚎𝚗𝚝𝚎, 𝚚𝚞𝚒𝚎𝚗 𝚗𝚘 𝚙𝚘𝚍𝚛á 𝚘𝚙𝚘𝚗𝚎𝚛𝚜𝚎 𝚊 𝚍𝚒𝚌𝚑𝚘 𝚌𝚘𝚋𝚛𝚘.

𝑬𝒍 𝒓é𝒈𝒊𝒎𝒆𝒏 𝒅𝒆 𝒑𝒆𝒓𝒄𝒆𝒑𝒄𝒊𝒐𝒏𝒆𝒔 𝒔𝒆 𝒂𝒑𝒍𝒊𝒄𝒂 𝒂 𝒍𝒐𝒔 𝒔𝒊𝒈𝒖𝒊𝒆𝒏𝒕𝒆𝒔 𝒃𝒊𝒆𝒏𝒆𝒔:
➡️𝙲𝚘𝚖𝚋𝚞𝚜𝚝𝚒𝚋𝚕𝚎𝚜 𝚕í𝚚𝚞𝚒𝚍𝚘𝚜 𝚍𝚎𝚛𝚒𝚟𝚊𝚍𝚘𝚜 𝚍𝚎𝚕 𝚙𝚎𝚝𝚛ó𝚕𝚎𝚘
➡️𝙱𝚒𝚎𝚗𝚎𝚜 𝚒𝚖𝚙𝚘𝚛𝚝𝚊𝚍𝚘𝚜 𝚍𝚎 𝚖𝚊𝚗𝚎𝚛𝚊 𝚍𝚎𝚏𝚒𝚗𝚒𝚝𝚒𝚟𝚊
➡️𝙱𝚒𝚎𝚗𝚎𝚜 𝚒𝚗𝚌𝚕𝚞𝚒𝚍𝚘𝚜 𝚎𝚗 𝚎𝚕 𝙰𝚙é𝚗𝚍𝚒𝚌𝚎 𝟷 𝚍𝚎 𝚕𝚊 𝙻𝚎𝚢 𝙽° 𝟸𝟿𝟷𝟽𝟹 𝚢
𝙳𝚎𝚌𝚛𝚎𝚝𝚘 𝚂𝚞𝚙𝚛𝚎𝚖𝚘 𝙽° 𝟶𝟿𝟷-𝟸𝟶𝟷𝟹-𝙴𝙵.
➡️𝙾𝚙𝚎𝚛𝚊𝚌𝚒𝚘𝚗𝚎𝚜 𝚙𝚘𝚛 𝚕𝚊𝚜 𝚚𝚞𝚎 𝚎𝚖𝚒𝚝𝚊 𝚌𝚘𝚖𝚙𝚛𝚘𝚋𝚊𝚗𝚝𝚎 𝚍𝚎 𝚙𝚊𝚐𝚘 𝚎𝚕
𝙰𝚐𝚎𝚗𝚝𝚎 𝚍𝚎 𝙿𝚎𝚛𝚌𝚎𝚙𝚌𝚒ó𝚗 𝚍𝚎𝚜𝚒𝚐𝚗𝚊𝚍𝚘 𝚙𝚘𝚛 𝚂𝚄𝙽𝙰𝚃.
➡️𝙴𝚗 𝚞𝚗𝚊 𝚒𝚖𝚙𝚘𝚛𝚝𝚊𝚌𝚒ó𝚗 𝚎𝚕 𝚊𝚐𝚎𝚗𝚝𝚎 𝚍𝚎 𝚙𝚎𝚛𝚌𝚎𝚙𝚌𝚒ó𝚗 𝚎𝚜 𝚕𝚊
𝚂𝚄𝙽𝙰𝚃
🟢𝑬𝒍 𝒑𝒐𝒓𝒄𝒆𝒏𝒕𝒂𝒋𝒆 𝒅𝒆 𝒍𝒂 𝒑𝒆𝒓𝒄𝒆𝒑𝒄𝒊ó𝒏 𝒗𝒂𝒓í𝒂 𝒓𝒆𝒔𝒑𝒆𝒄𝒕𝒐 𝒅𝒆 𝒄𝒂𝒅𝒂
𝒃𝒊𝒆𝒏. 𝑳𝒂 𝒅𝒆𝒔𝒊𝒈𝒏𝒂𝒄𝒊ó𝒏 𝒅𝒆 𝑨𝒈𝒆𝒏𝒕𝒆𝒔 𝒅𝒆 𝑷𝒆𝒓𝒄𝒆𝒑𝒄𝒊ó𝒏, 𝒂𝒔í
𝒄𝒐𝒎𝒐 𝒍𝒂 𝒆𝒙𝒄𝒍𝒖𝒔𝒊ó𝒏 𝒅𝒆 𝒂𝒍𝒈𝒖𝒏𝒐 𝒅𝒆 𝒆𝒍𝒍𝒐𝒔, 𝒔𝒆 𝒓𝒆𝒂𝒍𝒊𝒛𝒂
𝒎𝒆𝒅𝒊𝒂𝒏𝒕𝒆 𝑫𝒆𝒄𝒓𝒆𝒕𝒐 𝑺𝒖𝒑𝒓𝒆𝒎𝒐.

📲E͓̽N͓̽V͓̽I͓̽A͓̽N͓̽O͓̽S͓̽ ͓̽U͓̽N͓̽ ͓̽M͓̽E͓̽N͓̽S͓̽A͓̽J͓̽E͓̽ ͓̽A͓̽L͓̽ ͓̽W͓̽H͓̽A͓̽T͓̽S͓̽A͓̽P͓̽P͓̽ ͓̽:͓̽ ͓̽9͓̽1͓̽4͓̽-͓̽3͓̽3͓̽9͓̽9͓̽6͓̽8͓̽

18/05/2023

👉“𝑰𝒎𝒑𝒐𝒔𝒔𝒊𝒃𝒍𝒆 𝒊𝒔 𝒏𝒐𝒕𝒉𝒊𝒏𝒈”👈

17/05/2023

𝘌𝘯 𝘭𝘰𝘴 ú𝘭𝘵𝘪𝘮𝘰𝘴 𝘮𝘦𝘴𝘦𝘴 𝘭𝘢 𝘢𝘥𝘮𝘪𝘯𝘪𝘴𝘵𝘳𝘢𝘤𝘪ó𝘯 𝘵𝘳𝘪𝘣𝘶𝘵𝘢𝘳𝘪𝘢 𝘷𝘪𝘦𝘯𝘦 𝘯𝘰𝘵𝘪𝘧𝘪𝘤𝘢𝘯𝘥𝘰 𝘢 𝘭𝘰𝘴 𝘤𝘰𝘯𝘵𝘳𝘪𝘣𝘶𝘺𝘦𝘯𝘵𝘦𝘴 𝘤𝘢𝘳𝘵𝘢𝘴 𝘰 𝘦𝘴𝘲𝘶𝘦𝘭𝘢𝘴 𝘥𝘦 𝘤𝘪𝘵𝘢𝘤𝘪ó𝘯, 𝘦𝘯 𝘭𝘢𝘴 𝘤𝘶𝘢𝘭𝘦𝘴 𝘤𝘰𝘮𝘶𝘯𝘪𝘤𝘢 𝘭𝘦𝘴 𝘤𝘰𝘮𝘶𝘯𝘪𝘤𝘢 𝘩𝘢𝘣𝘦𝘳 𝘥𝘦𝘵𝘦𝘤𝘵𝘢𝘥𝘰 𝘶𝘯𝘢 𝘪𝘯𝘤𝘰𝘯𝘴𝘪𝘴𝘵𝘦𝘯𝘤𝘪𝘢 𝘶 𝘰𝘮𝘪𝘴𝘪ó𝘯 𝘲𝘶𝘦 𝘱𝘰𝘥𝘳í𝘢 𝘨𝘦𝘯𝘦𝘳𝘢𝘳 𝘶𝘯𝘢 𝘰𝘮𝘪𝘴𝘪ó𝘯 𝘵𝘳𝘪𝘣𝘶𝘵𝘢𝘳𝘪𝘢 𝘰 𝘶𝘯 𝘵𝘳𝘪𝘣𝘶𝘵𝘰 𝘰𝘮𝘪𝘵𝘪𝘥𝘰.

𝙎𝙤𝙗𝙧𝙚 𝙚𝙡 𝙥𝙖𝙧𝙩𝙞𝙘𝙪𝙡𝙖𝙧, 𝙘𝙖𝙗𝙚 𝙢𝙚𝙣𝙘𝙞𝙤𝙣𝙖𝙧 𝙦𝙪𝙚 𝙡𝙖𝙨 𝙖𝙡𝙪𝙙𝙞𝙙𝙖𝙨 𝙘𝙖𝙧𝙩𝙖𝙨 𝙤 𝙚𝙨𝙦𝙪𝙚𝙡𝙖𝙨 𝙙𝙚 𝙘𝙞𝙩𝙖𝙘𝙞ó𝙣, 𝙨𝙚 𝙚𝙢𝙞𝙩𝙚𝙣 𝙘𝙤𝙢𝙤 𝙘𝙤𝙣𝙨𝙚𝙘𝙪𝙚𝙣𝙘𝙞𝙖 𝙙𝙚 𝙡𝙖𝙨 𝙖𝙘𝙘𝙞𝙤𝙣𝙚𝙨 𝙙𝙚 𝙫𝙚𝙧𝙞𝙛𝙞𝙘𝙖𝙘𝙞ó𝙣 𝙮 𝙘𝙤𝙣𝙩𝙧𝙤𝙡 𝙦𝙪𝙚 𝙥𝙪𝙚𝙙𝙚 𝙚𝙛𝙚𝙘𝙩𝙪𝙖𝙧 𝙡𝙖 𝙖𝙙𝙢𝙞𝙣𝙞𝙨𝙩𝙧𝙖𝙘𝙞ó𝙣 𝙩𝙧𝙞𝙗𝙪𝙩𝙖𝙧𝙞𝙖 𝙖𝙡 𝙖𝙢𝙥𝙖𝙧𝙤 𝙙𝙚 𝙡𝙤 𝙙𝙞𝙨𝙥𝙪𝙚𝙨𝙩𝙤 𝙚𝙣 𝙚𝙡 𝙖𝙧𝙩í𝙘𝙪𝙡𝙤 62 𝙮 𝙨𝙞𝙜𝙪𝙞𝙚𝙣𝙩𝙚𝙨 𝙙𝙚𝙡 𝘾ó𝙙𝙞𝙜𝙤 𝙏𝙧𝙞𝙗𝙪𝙩𝙖𝙧𝙞𝙤.

𝑨𝒍 𝒓𝒆𝒔𝒑𝒆𝒄𝒕𝒐, 𝒂𝒏𝒕𝒆 𝒍𝒂 𝒏𝒐𝒕𝒊𝒇𝒊𝒄𝒂𝒄𝒊ó𝒏 𝒅𝒆 𝒖𝒏𝒂 𝒆𝒔𝒒𝒖𝒆𝒍𝒂 𝒅𝒆 𝒄𝒊𝒕𝒂𝒄𝒊ó𝒏 𝒚/𝒐 𝒄𝒂𝒓𝒕𝒂 𝒊𝒏𝒅𝒖𝒄𝒕𝒊𝒗𝒂 𝒔𝒆 𝒓𝒆𝒄𝒐𝒎𝒊𝒆𝒏𝒅𝒂 𝒉𝒂𝒄𝒆𝒓 𝒍𝒐 𝒔𝒊𝒈𝒖𝒊𝒆𝒏𝒕𝒆:

🟡 𝑫𝒂𝒓 𝒓𝒆𝒔𝒑𝒖𝒆𝒔𝒕𝒂 𝒂 𝒍𝒂 𝒄𝒂𝒓𝒕𝒂 𝒚/𝒐 𝒆𝒔𝒒𝒖𝒆𝒍𝒂 𝒊𝒏𝒅𝒖𝒄𝒕𝒊𝒗𝒂 𝒅𝒆𝒏𝒕𝒓𝒐 𝒅𝒆𝒍 𝒑𝒍𝒂𝒛𝒐 𝒐𝒕𝒐𝒓𝒈𝒂𝒅𝒐 𝒑𝒂𝒓𝒂 𝒍𝒂 𝒑𝒓𝒆𝒔𝒆𝒏𝒕𝒂𝒄𝒊ó𝒏 𝒅𝒆 𝒍𝒐𝒔 𝒅𝒆𝒔𝒄𝒂𝒓𝒈𝒐𝒔.

🟡 𝘼𝙙𝙟𝙪𝙣𝙩𝙖𝙧 𝙡𝙖 𝙙𝙤𝙘𝙪𝙢𝙚𝙣𝙩𝙖𝙘𝙞ó𝙣 𝙦𝙪𝙚 𝙥𝙚𝙧𝙢𝙞𝙩𝙖 𝙧𝙚𝙨𝙥𝙖𝙡𝙙𝙖𝙧 𝙦𝙪𝙚 𝙣𝙤 𝙨𝙚 𝙝𝙖 𝙨𝙚 𝙝𝙖 𝙜𝙚𝙣𝙚𝙧𝙖𝙙𝙤 𝙞𝙣𝙘𝙤𝙣𝙨𝙞𝙨𝙩𝙚𝙣𝙘𝙞𝙖, 𝙤 𝙙𝙚 𝙨𝙚𝙧 𝙚𝙡 𝙘𝙖𝙨𝙤, 𝙨𝙞 𝙨𝙚 𝙫𝙖 𝙖 𝙨𝙪𝙗𝙨𝙖𝙣𝙖𝙧 𝙤 𝙧𝙚𝙘𝙩𝙞𝙛𝙞𝙘𝙖𝙧 𝙘𝙤𝙢𝙪𝙣𝙞𝙘𝙖𝙧 𝙚𝙡𝙡𝙤 𝙖 𝙡𝙖 𝙎𝙪𝙣𝙖𝙩 𝙘𝙤𝙣 𝙡𝙖 𝙙𝙤𝙘𝙪𝙢𝙚𝙣𝙩𝙖𝙘𝙞ó𝙣 𝙘𝙤𝙧𝙧𝙚𝙨𝙥𝙤𝙣𝙙𝙞𝙚𝙣𝙩𝙚.

🟡 𝘼𝙙𝙟𝙪𝙣𝙩𝙖𝙧 𝙡𝙖 𝙙𝙤𝙘𝙪𝙢𝙚𝙣𝙩𝙖𝙘𝙞ó𝙣 𝙦𝙪𝙚 𝙥𝙚𝙧𝙢𝙞𝙩𝙖 𝙧𝙚𝙨𝙥𝙖𝙡𝙙𝙖𝙧 𝙦𝙪𝙚 𝙣𝙤 𝙨𝙚 𝙝𝙖 𝙨𝙚 𝙝𝙖 𝙜𝙚𝙣𝙚𝙧𝙖𝙙𝙤 𝙞𝙣𝙘𝙤𝙣𝙨𝙞𝙨𝙩𝙚𝙣𝙘𝙞𝙖, 𝙤 𝙙𝙚 𝙨𝙚𝙧 𝙚𝙡 𝙘𝙖𝙨𝙤, 𝙨𝙞 𝙨𝙚 𝙫𝙖 𝙖 𝙨𝙪𝙗𝙨𝙖𝙣𝙖𝙧 𝙤 𝙧𝙚𝙘𝙩𝙞𝙛𝙞𝙘𝙖𝙧 𝙘𝙤𝙢𝙪𝙣𝙞𝙘𝙖𝙧 𝙚𝙡𝙡𝙤 𝙖 𝙡𝙖 𝙎𝙪𝙣𝙖𝙩 𝙘𝙤𝙣 𝙡𝙖 𝙙𝙤𝙘𝙪𝙢𝙚𝙣𝙩𝙖𝙘𝙞ó𝙣 𝙘𝙤𝙧𝙧𝙚𝙨𝙥𝙤𝙣𝙙𝙞𝙚𝙣𝙩𝙚.

🟡 𝙇𝙪𝙚𝙜𝙤 𝙙𝙚 𝙡𝙖 𝙥𝙧𝙚𝙨𝙚𝙣𝙩𝙖𝙘𝙞ó𝙣 𝙙𝙚 𝙡𝙤𝙨 𝙙𝙚𝙨𝙘𝙖𝙧𝙜𝙤𝙨 𝙖 𝙡𝙖 𝙞𝙣𝙘𝙤𝙣𝙨𝙞𝙨𝙩𝙚𝙣𝙘𝙞𝙖 𝙙𝙚𝙩𝙚𝙘𝙩𝙖𝙙𝙖 𝙘𝙤𝙣 𝙡𝙖 𝙥𝙧𝙚𝙨𝙚𝙣𝙩𝙖𝙘𝙞ó𝙣 𝙙𝙚 𝙡𝙖 𝙙𝙤𝙘𝙪𝙢𝙚𝙣𝙩𝙖𝙘𝙞ó𝙣 𝙘𝙤𝙧𝙧𝙚𝙨𝙥𝙤𝙣𝙙𝙞𝙚𝙣𝙩𝙚, 𝙎𝙪𝙣𝙖𝙩 𝙡𝙚 𝙣𝙤𝙩𝙞𝙛𝙞𝙘𝙖𝙧á 𝙪𝙣𝙖 𝙚𝙨𝙦𝙪𝙚𝙡𝙖 𝙙𝙚 𝙘𝙞𝙚𝙧𝙧𝙚, 𝙚𝙣 𝙡𝙖 𝙘𝙪𝙖𝙡 𝙡𝙚 𝙘𝙤𝙢𝙪𝙣𝙞𝙘𝙖𝙧á 𝙦𝙪𝙚 𝙐𝙙. 𝙘𝙪𝙢𝙥𝙡𝙞ó 𝙘𝙤𝙣 𝙖𝙙𝙟𝙪𝙣𝙩𝙖𝙧 𝙡𝙖 𝙙𝙤𝙘𝙪𝙢𝙚𝙣𝙩𝙖𝙘𝙞ó𝙣 𝙨𝙤𝙡𝙞𝙘𝙞𝙩𝙖𝙙𝙖.

🔴 𝑹𝒆𝒄𝒖𝒆𝒓𝒅𝒆 𝒒𝒖𝒆 𝒓𝒆𝒔𝒑𝒆𝒄𝒕𝒐 𝒅𝒆 𝒍𝒂 𝑹𝒆𝒔𝒐𝒍𝒖𝒄𝒊ó𝒏 𝒅𝒆 𝑴𝒖𝒍𝒕𝒂 𝒑𝒐𝒓 𝒉𝒂𝒃𝒆𝒓 𝒊𝒏𝒄𝒖𝒓𝒓𝒊𝒅𝒐 𝒆𝒏 𝒍𝒂 𝒊𝒏𝒇𝒓𝒂𝒄𝒄𝒊ó𝒏 𝒑𝒓𝒆𝒗𝒊𝒔𝒕𝒂 𝒆𝒏 𝒆𝒍 𝒏𝒖𝒎𝒆𝒓𝒂𝒍 5 𝒅𝒆𝒍 𝒂𝒓𝒕í𝒄𝒖𝒍𝒐 177 𝒅𝒆𝒍 𝑪ó𝒅𝒊𝒈𝒐 𝑻𝒓𝒊𝒃𝒖𝒕𝒂𝒓𝒊𝒐, 𝒑𝒐𝒅𝒓á 𝒊𝒏𝒕𝒆𝒓𝒑𝒐𝒏𝒆𝒓 𝒓𝒆𝒄𝒖𝒓𝒔𝒐 𝒅𝒆 𝒓𝒆𝒄𝒍𝒂𝒎𝒂𝒄𝒊ó𝒏 𝒅𝒆𝒏𝒕𝒓𝒐 𝒅𝒆𝒍 𝒑𝒍𝒂𝒛𝒐 𝒅𝒆 𝒗𝒆𝒊𝒏𝒕𝒆 (20) 𝒅í𝒂𝒔 𝒉á𝒃𝒊𝒍𝒆𝒔, 𝒂 𝒆𝒇𝒆𝒄𝒕𝒐𝒔 𝒒𝒖𝒆 𝒍𝒂 𝒅𝒆𝒖𝒅𝒂 𝒕𝒓𝒊𝒃𝒖𝒕𝒂𝒓𝒊𝒂 𝒏𝒐 𝒓𝒆𝒔𝒖𝒍𝒕𝒆 𝒆𝒙𝒊𝒈𝒊𝒃𝒍𝒆 𝒆𝒏 𝒖𝒏 𝒑𝒓𝒐𝒄𝒆𝒅𝒊𝒎𝒊𝒆𝒏𝒕𝒐 𝒅𝒆 𝒄𝒐𝒃𝒓𝒂𝒏𝒛𝒂 𝒄𝒐𝒂𝒄𝒕𝒊𝒗𝒂.

14/05/2023