{"id":2521,"date":"2017-07-29T22:36:01","date_gmt":"2017-07-29T22:36:01","guid":{"rendered":"http:\/\/elblogdelcontador.com\/?p=13"},"modified":"2020-02-07T18:47:05","modified_gmt":"2020-02-07T23:47:05","slug":"hablemos-de-codigo-tributario","status":"publish","type":"post","link":"https:\/\/elblogdelcontador.com\/hablemos-de-codigo-tributario\/","title":{"rendered":"\u00a1HABLEMOS DE C\u00d3DIGO TRIBUTARIO!"},"content":{"rendered":"<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.0\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">\u00a1Hola! \u00bfcomo est\u00e1n? en esta oportunidad empezar\u00e9 hablar de nuestro C\u00f3digo Tributario, el mismo que ha sido aprobado mediante<strong>&nbsp;<\/strong><strong>DECRETO SUPREMO N\u00b0 133-2013-EF<\/strong> ,&nbsp;cuya publicaci\u00f3n en el diario el Peruano fu\u00e9 el d\u00eda 22 de Junio del 2013.<\/span><\/p>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.1\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Pero; antes de comenzar; tenemos que hacer menci\u00f3n&nbsp;al Sistema Tributario Nacional.<\/span><\/p>\n<p data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.1\"><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- bloque sidebar 13092017 --><br \/>\n<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-5920268374504036\" data-ad-slot=\"4257423687\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><br \/>\n<script><br \/>\n(adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/p>\n<h2 class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.3\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>\u00bfQue es el Sistema Tributario Nacional?<\/strong><\/span><\/h2>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.4\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Seg\u00fan la definici\u00f3n:&nbsp;\u00abEs el conjunto ordenado, racional y coherente de&nbsp;normas, principios e instituciones&nbsp;que regula las relaciones que se originan por la&nbsp;aplicaci\u00f3n de tributos en nuestro pa\u00eds\u00bb;se rige bajo el&nbsp;<strong>D.Leg. 771 Ley Marco del Sistema Tributario Nacional.&nbsp;<\/strong><\/span><\/p>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.6\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Este Sistema Tributario, cuenta con 3 elementos principales, los cuales son:<\/span><\/p>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.7\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">a) Pol\u00edtica Tributaria: MEF &#8211; Poder Legislativo<\/span><\/p>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.8\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">b) Normas Tributarias: C\u00f3digo Tributario.<\/span><\/p>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.9\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">c) Administraci\u00f3n Tributaria: SUNAT, Municipios.<\/span><\/p>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.b\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Ahora si, podemos ver donde encaja el c\u00f3digo Tributario en El Sistema Tributario Nacional. Si bien es cierto no existe una definici\u00f3n dentro de la ley, pasaremos a explicar su concepto.<\/span><\/p>\n<h2 class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.d\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>\u00bfQu\u00e9 es el C\u00d3DIGO TRIBUTARIO?<\/strong><\/span><\/h2>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.e\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">El C\u00f3digo Tributario es el<strong>&nbsp;<\/strong><strong>conjunto org\u00e1nico y sistem\u00e1tico<\/strong>&nbsp;de las disposiciones y normas que regulan la materia Tributaria en general.<\/span><\/p>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.f\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">El C\u00f3digo Tributario&nbsp;<strong>constituye el eje fundamental del Sistema Tributario Nacional<\/strong>, ya que sus normas se aplican a los distintos tributos&nbsp;(Fuente SUNAT).&nbsp;<\/span><\/p>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.g\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Vale aclarar, que las disposiciones contenidas en \u00e9l, no regulan&nbsp;de manera especifica a los tributos; pero son aplicables a todos&nbsp;de manera general.<\/span><\/p>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.i\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Bien, seg\u00fan el&nbsp;<strong>DECRETO SUPREMO N\u00b0 133-2013-EF<\/strong>,&nbsp;el cuerpo normativo del C\u00f3digo Tributario consta de un T\u00edtulo Preliminar con diecis\u00e9is (16) Normas, cuatro (4) Libros, doscientos cinco (205) Art\u00edculos, setenta y tres (73) Disposiciones Finales, veintisiete (27) Disposiciones Transitorias y tres (3) Tablas de Infracciones y Sanciones.<\/span><\/p>\n<p data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.i\"><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- bloque sidebar 13092017 --><br \/>\n<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-5920268374504036\" data-ad-slot=\"4257423687\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><br \/>\n<script><br \/>\n(adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/p>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.j\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Para una mejor visualizaci\u00f3n lo hemos graficado de la siguiente manera:<\/span><\/p>\n<div id=\"innercomp_txtMediaefn\" class=\"s_heNoSkinPhoto\" style=\"text-align: justify;\" title=\"\" data-exact-height=\"532.9409638554217\" data-content-padding-horizontal=\"0\" data-content-padding-vertical=\"0\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.k:0\">\n<div id=\"innercomp_txtMediaefnlink\" class=\"s_heNoSkinPhotolink\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.k:0.$link\">\n<div id=\"innercomp_txtMediaefnimg\" class=\"s_heNoSkinPhotoimg\" data-style=\"\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.k:0.$link.0\">\n<div id=\"innercomp_txtMediaefnimgpreloader\" class=\"s_heNoSkinPhotoimgpreloader\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.k:0.$link.0.$preloader\"><\/div>\n<p><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/www.innovaschools.edu.pe\/lp\/lanzamiento-admision-2019\/?gclid=CjwKCAjw_IPcBRAjEiwAl44QkbaDFbhzB6sfaN1Z8wWSCtTOfyzAIke4gKBkfzXydM6qhFC_nsMvzxoCB2wQAvD_BwE\"><img decoding=\"async\" id=\"innercomp_txtMediaefnimgimage\" class=\"aligncenter\" src=\"https:\/\/static.wixstatic.com\/media\/dfd6c9_077c44f3136a4bc6a3ffb12d030e7295~mv2.jpg\/v1\/fill\/w_523,h_534,al_c,lg_1,q_80,usm_4.00_1.00_0.00\/dfd6c9_077c44f3136a4bc6a3ffb12d030e7295~mv2.webp\" alt=\"\" data-type=\"image\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.k:0.$link.0.$image\" width=\"523\" height=\"534\"><\/a><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.l\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Como ver\u00e1s, hay mucho por hablar de nuestro c\u00f3digo tributario, es por ello que, durante los d\u00edas que vienen, empezaremos a tratar, de manera especifica y sencilla:&nbsp;El Titulo preliminar, Las 16&nbsp;Normas preliminares, Los 4&nbsp;Libros, art\u00edculos, etc. compar\u00e1ndola con la doctrina y la jurisprudencia; con el fin de poder empaparnos del conocimiento de esta norma de rango superior.<\/span><\/p>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.1d\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Te invito a seguirnos, a comentar y compartir este post, a fin de que sea de conocimiento de todos; estoy seguro que ser\u00e1 de gran beneficio para todos los que hemos en rumbado en esta hermosa carrera . La Contabilidad.<\/span><\/p>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.1f\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Muy agradecido:<\/span><\/p>\n<p class=\"font_8\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.1r\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Atentamente:<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>CPCC Omar Jovany Panta Chero<\/strong><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Asesor y Consultor de Empresas<\/strong><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Docente, Expositor y Capacitador en Temas Contable &#8211; Tributario<\/strong><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Visita nuestra P\u00e1gina web: <a href=\"http:\/\/www.elblogdelcontador.com\/\">(wwww.elblogdelcontador.com)<\/a><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">S\u00edguenos en:<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Facebook<\/strong>:&nbsp;<a href=\"https:\/\/www.facebook.com\/elblogdelcontador\/\">El Blog del Contador Peruano<\/a><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Twitter:&nbsp;<\/strong>&nbsp;<a href=\"https:\/\/twitter.com\/ElBlogcontador?lang=es\">@ElBlogcontador<\/a><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Canal YouTube:<\/strong>&nbsp;<a href=\"https:\/\/www.youtube.com\/channel\/UCUQ9rCd2XzOX1Vg_RcAVYPA?view_as=subscriber\">El Blog del Contador Peruano<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a1Hola! \u00bfcomo est\u00e1n? en esta oportunidad empezar\u00e9 hablar de nuestro C\u00f3digo Tributario, el mismo que ha sido aprobado mediante&nbsp;DECRETO SUPREMO N\u00b0 133-2013-EF ,&nbsp;cuya publicaci\u00f3n en el diario el Peruano fu\u00e9 el d\u00eda 22 de Junio del 2013. Pero; antes de comenzar; tenemos que hacer menci\u00f3n&nbsp;al Sistema Tributario Nacional. \u00bfQue es el Sistema Tributario Nacional? Seg\u00fan [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2955,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[82],"tags":[83,84,85,86],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.2 (Yoast SEO v22.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00a1HABLEMOS DE C\u00d3DIGO TRIBUTARIO!<\/title>\n<meta name=\"description\" content=\"\u00a1Hola! \u00bfcomo est\u00e1n? en esta oportunidad empezar\u00e9 hablar de nuestro C\u00f3digo Tributario, el mismo que ha sido aprobado mediante\u00a0DECRETO SUPREMO N\u00b0 133-2013...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/elblogdelcontador.com\/hablemos-de-codigo-tributario\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00a1HABLEMOS DE C\u00d3DIGO TRIBUTARIO!\" \/>\n<meta property=\"og:description\" content=\"\u00a1Hola! \u00bfcomo est\u00e1n? 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