{"id":2528,"date":"2017-07-30T01:57:35","date_gmt":"2017-07-30T01:57:35","guid":{"rendered":"http:\/\/elblogdelcontador.com\/?p=51"},"modified":"2020-02-07T05:00:44","modified_gmt":"2020-02-07T10:00:44","slug":"regimen-mype-tributario-rmt-comentarios-breves","status":"publish","type":"post","link":"https:\/\/elblogdelcontador.com\/regimen-mype-tributario-rmt-comentarios-breves\/","title":{"rendered":"REGIMEN MYPE TRIBUTARIO (RMT) &#8211; COMENTARIOS BREVES"},"content":{"rendered":"<p class=\"font_9\" 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-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.0.0\">Hola, buenos&nbsp;d\u00edas. porque lo prometido es deuda; en esta oportunidad brindar\u00e9 unos breves comentarios al Decreto Legislativo N\u00b0 1269 publicado el 20\/12\/2016, en el cual se establece un r\u00e9gimen tributario especial para las micro y peque\u00f1as empresas denominado R\u00e9gimen MYPE Tributario \u2013 RMT, con vigencia a partir del 01 de enero de 2017.<\/span><\/p>\n<p class=\"font_9\" 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-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.1.0\">Como siempre, lo tratar\u00e9 de hacer de la manera mas sencilla, a fin de que sea comprensible a todos los lectores de este Blog.<\/span><\/p>\n<h2 class=\"font_9\" 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-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>\u00bfA qu\u00e9&nbsp;&nbsp;empresas va dirigido este&nbsp;&nbsp;Regimen&nbsp;Mype Tributario (RMT)?<\/strong><\/span><\/h2>\n<ul class=\"font_9\" 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\">\n<li 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.4.0\">\n<p class=\"font_9\" 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.4.0.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.4.0.0.0\">Este&nbsp;r\u00e9gimen&nbsp;va dirigido a todo&nbsp;tipo de empresas (Se\u00f1aladas en el&nbsp;art\u00edculo 14 de la LIR),<\/span><\/p>\n<\/li>\n<li 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.4.1\">\n<p class=\"font_9\" 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.4.1.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.4.1.0.0\">Que sean domiciliados en el pa\u00eds,<\/span><\/p>\n<\/li>\n<li 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.4.2\">\n<p class=\"font_9\" 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.4.2.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.4.2.0.0\">Sus ingresos netos&nbsp;no superen las 1700 UIT (S\/ 6\u2019715,000 ) en el ejercicio gravable.<\/span><\/p>\n<\/li>\n<\/ul>\n<h2 class=\"font_9\" 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-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>\u00bfQu\u00e9 empresas&nbsp;est\u00e1n excluidas&nbsp;del RMT?<\/strong><\/span><\/h2>\n<p class=\"font_9\" 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-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.8.0\">Est\u00e1n excluidas del RTM los contribuyentes que incurran en cualquiera de los siguientes supuestos:<\/span><\/p>\n<ol class=\"font_9\" 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\">\n<li 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.9.0\">\n<p class=\"font_9\" 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.9.0.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.9.0.0.0\">Tengan vinculaci\u00f3n, en funci\u00f3n del capital, con otras empresas; y, cuyos ingresos netos anuales en conjunto superen el l\u00edmite de las 1,700 UIT.<\/span><\/p>\n<\/li>\n<li 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.9.1\">\n<p class=\"font_9\" 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.9.1.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.9.1.0.0\">Sean sucursales, agencias o cualquier otro establecimiento permanente en el pa\u00eds de empresas unipersonales, sociedades y entidades de cualquier naturaleza constituidas en el exterior.<\/span><\/p>\n<\/li>\n<li 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.9.2\">\n<p class=\"font_9\" 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.9.2.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.9.2.0.0\">Hayan obtenido en el ejercicio gravable anterior ingresos netos anuales superiores a 1700 UIT.<\/span><\/p>\n<\/li>\n<\/ol>\n<p class=\"font_9\" 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.a\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.a.0\">En el caso que hubiesen estado en m\u00e1s de un r\u00e9gimen tributario respecto de las rentas de tercera categor\u00eda, deber\u00e1n sumar todos los ingresos, de acuerdo al siguiente detalle, de corresponder:<\/span><\/p>\n<ul class=\"font_9\" 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\">\n<li 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.0\">\n<p class=\"font_9\" 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.0.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.0.0.0\">Del R\u00e9gimen General y del RMT se considera el ingreso neto anual;<\/span><\/p>\n<\/li>\n<li 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.1\">\n<p class=\"font_9\" 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.1.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.1.0.0\">Del R\u00e9gimen Especial deber\u00e1n sumarse todos los ingresos netos mensuales seg\u00fan sus declaraciones juradas mensuales a que hace referencia el inciso a) del art\u00edculo 118\u00b0 de la Ley del Impuesto a la Renta;<\/span><\/p>\n<\/li>\n<li 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.2\">\n<p class=\"font_9\" 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.2.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.2.0.0\">Del Nuevo RUS deber\u00e1n sumar el total de ingresos brutos declarados en cada mes.<\/span><\/p>\n<\/li>\n<\/ul>\n<p class=\"font_9\" 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-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.0\">Adicionalmente tambi\u00e9n est\u00e1n excluidas de este r\u00e9gimen los contribuyentes comprendidos en los alcances de las siguientes Leyes&nbsp;:<\/span><\/p>\n<ol class=\"font_9\" 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\">\n<li 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.0\">\n<p class=\"font_9\" 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.0.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.0.0.0\"><strong>Ley N\u00b0 27037,<\/strong>&nbsp;Ley de Promoci\u00f3n de la Inversi\u00f3n en la Amazon\u00eda y norma complementaria y modificatorias<\/span><\/p>\n<\/li>\n<li 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.1\">\n<p class=\"font_9\" 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.1.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.1.0.0\"><strong>Ley N\u00b0 27360,<\/strong>&nbsp;Ley que aprueba las Normas de Promoci\u00f3n del Sector Agrario y normas modificatorias<\/span><\/p>\n<\/li>\n<li 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.2\">\n<p class=\"font_9\" 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.2.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.2.0.0\"><strong>Ley N\u00b0 29482,&nbsp;<\/strong>Ley de Promoci\u00f3n para el desarrollo de actividades productivas en zonas altoandinas&nbsp;<\/span><\/p>\n<\/li>\n<li 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.3\">\n<p class=\"font_9\" 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.3.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.3.0.0\"><strong>Ley N\u00b0 27688,&nbsp;<\/strong>Ley de Zona Franca y Zona Comercial de Tacna y normas modificatorias tales como la Ley N\u00b0 30446, Ley que establece el marco legal complementario para las Zonas Especiales de Desarrollo, la Zona Franca y la Zona Comercial de Tacna; y normas reglamentarias y modificatorias.<\/span><\/p>\n<\/li>\n<\/ol>\n<h2 class=\"font_9\" 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-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>\u00bfC\u00f3mo se determina el Impuesto a la Renta?<\/strong><\/span><\/h2>\n<h2 class=\"font_9\" 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-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b 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.0.0.0\">*&nbsp;<\/b><b 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.1.0.0.0\">El Impuesto Anual:<\/b><\/span><\/h2>\n<p class=\"font_9\" 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-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.0\">Las empresas sujetas del RMT determinar\u00e1n la renta neta&nbsp;de acuerdo a las disposiciones del R\u00e9gimen General&nbsp;y sus normas reglamentarias.<\/span><\/p>\n<p class=\"font_9\" 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-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.0\">Cabe recalcar, que en la propia norma, se ha previsto que&nbsp;v\u00eda reglamento podr\u00e1 disponerse la no exigencia de los requisitos formales y documentaci\u00f3n sustentatoria&nbsp;establecidos en el art\u00edculo 37 de la LIR, o establecer otros requisitos que los sustituyan.<\/span><\/p>\n<p class=\"font_9\" 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.m\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Es decir, al parecer este r\u00e9gimen&nbsp;Mype Tributario, no ser\u00e1 tan exigente en cuanto a formalidades a los que est\u00e1n acostumbradas las empresas sujetas al R\u00e9gimen&nbsp;General.&nbsp;&nbsp;<\/span><\/p>\n<div id=\"innercomp_pktq1isd\" class=\"s_heNoSkinPhoto\" style=\"text-align: justify;\" title=\"El Blog del Contador Peruano\" data-exact-height=\"292.2827938671209\" 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.n:0\">\n<div id=\"innercomp_pktq1isdlink\" 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.n:0.$link\">\n<div id=\"innercomp_pktq1isdimg\" class=\"s_heNoSkinPhotoimg\" data-style=\"\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.n:0.$link.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><img decoding=\"async\" id=\"innercomp_pktq1isdimgimage\" class=\"aligncenter\" src=\"https:\/\/static.wixstatic.com\/media\/dfd6c9_ded53073ee954fdab53ff7cdeb3d026a~mv2.jpg\/v1\/fill\/w_613,h_292,al_c,lg_1,q_80,usm_4.00_1.00_0.00\/dfd6c9_ded53073ee954fdab53ff7cdeb3d026a~mv2.webp\" alt=\"\" data-type=\"image\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.n:0.$link.0.$image\"><\/span><\/div>\n<\/div>\n<\/div>\n<h2 class=\"font_9\" 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.o\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>*&nbsp;Pagos a cuenta mensuales:<\/strong><\/span><\/h2>\n<p class=\"font_9\" 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.p\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.p.0\">Las empresas sujetas del RMT, efectuar\u00e1n sus pagos a cuenta mensuales de la siguiente manera:<\/span><\/p>\n<div id=\"innercomp_txtMedia8ap\" class=\"s_heNoSkinPhoto\" style=\"text-align: justify;\" title=\"\" data-exact-height=\"304.8067331670823\" 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.q:0\">\n<div id=\"innercomp_txtMedia8aplink\" 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.q:0.$link\">\n<div id=\"innercomp_txtMedia8apimg\" class=\"s_heNoSkinPhotoimg\" data-style=\"\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.q:0.$link.0\">\n<div id=\"innercomp_txtMedia8apimgpreloader\" class=\"s_heNoSkinPhotoimgpreloader\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.q:0.$link.0.$preloader\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">&nbsp;<\/span><\/div>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><img decoding=\"async\" id=\"innercomp_txtMedia8apimgimage\" class=\"aligncenter\" src=\"https:\/\/static.wixstatic.com\/media\/dfd6c9_1bda5dbbe759423f831293844c3007f7~mv2.jpg\/v1\/fill\/w_645,h_305,al_c,q_80,usm_4.00_1.00_0.00\/dfd6c9_1bda5dbbe759423f831293844c3007f7~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.q:0.$link.0.$image\"><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<p class=\"font_9\" 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.r\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.r.0\">Es preciso indicar que en&nbsp;el mes en que superen el l\u00edmite establecido, realizar\u00e1n sus pagos a cuenta bajo las reglas del r\u00e9gimen general, pudiendo asimismo suspender sus pagos a cuenta y\/o modificarlos seg\u00fan corresponda.<\/span><\/p>\n<h2 class=\"font_9\" 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.t\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.t.0\"><b 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.t.0.0.0\">Omar voy a iniciar actividades en Febrero del 2017 \u00bfComo me acojo a este R\u00e9gimen?<\/b><\/span><\/h2>\n<p class=\"font_9\" 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.u\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.u.0\">El acogimiento al RMT lo puedes&nbsp;realizar&nbsp;con la declaraci\u00f3n jurada mensual que corresponde al mes de inicio de actividades. Para ello debes presentarla&nbsp;dentro de la fecha de vencimiento.<\/span><\/p>\n<h2 class=\"font_9\" 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.w\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Omar, yo estoy en el R\u00e9gimen General, pero cumplo todos los requisitos para acogerme a este R\u00e9gimen; \u00bfcomo hago para acogerme?<\/strong><\/span><\/h2>\n<p class=\"font_9\" 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.x\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.x.0\">Si estas en el R\u00e9gimen General, podr\u00e1s acogerte&nbsp;al RMT con la declaraci\u00f3n correspondiente al mes de enero del ejercicio gravable siguiente a aqu\u00e9l en el que no incurrieron en los supuestos se\u00f1alados en el art\u00edculo 3 de la norma.<\/span><\/p>\n<p class=\"font_9\" 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.y\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.y.1\">Ejemplo: Si en durante el a\u00f1o &nbsp;2017&nbsp;cumples con todos los requisitos para estar en el RMT, puedes acogerte con la declaraci\u00f3n&nbsp;de Enero 2018.<\/span><\/p>\n<h2 class=\"font_9\" 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.10\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.10.0\"><b 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.10.0.0.0\">Omar, \u00bfQu\u00e9 pasa si me acojo a este R\u00e9gimen&nbsp;y durante el periodo 2017 superan mis ingresos las 1700 UITs?<\/b><\/span><\/h2>\n<p class=\"font_9\" 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.11\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.11.0\">Si te acogiste al RMT y&nbsp;en un&nbsp;mes del ejercicio gravable 2017 superaste&nbsp;el l\u00edmite establecido o incurriste&nbsp;en algunos de los supuestos del art\u00edculo 3 de este Decreto legislativo, tendr\u00e1s&nbsp;que determinar&nbsp;tu impuesto conforme al R\u00e9gimen General&nbsp;por<strong> todo el ejercicio gravable.<\/strong><\/span><\/p>\n<p class=\"font_9\" 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.13\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.13.0\">Para efecto de los Pagos a cuenta, deber\u00e1s&nbsp;aplicar el m\u00e9todo de coeficiente o porcentaje seg\u00fan&nbsp;sea el caso a partir del mes en que superaste el limite.<\/span><\/p>\n<h2 class=\"font_9\" 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.15\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>\u00bfY si estoy en el RER o en el RUS y deseo pasarme a este R\u00e9gimen?<\/strong><\/span><\/h2>\n<p class=\"font_9\" 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.16\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.16.0\">Trat\u00e1ndose de contribuyentes del R\u00e9gimen Especial o del Nuevo RUS se acoger\u00e1n al RMT de acuerdo con las disposiciones de dichos reg\u00edmenes tributarios.<\/span><\/p>\n<h2 class=\"font_9\" 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.18\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>\u00bfQu\u00e9 libros y registros contables se encuentran obligados a llevar?<\/strong><\/span><\/h2>\n<h2 class=\"font_9\" 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.1a\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>a)&nbsp;Con ingresos netos anuales hasta 300 UIT:&nbsp;<\/strong><\/span><\/h2>\n<p class=\"font_9\" 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.1b\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.1b.0\">Registro de Ventas, Registro de Compras y Libro Diario de Formato Simplificado.<\/span><\/p>\n<h2 class=\"font_9\" 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.1c\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>b) Con ingresos netos anuales superiores a 300 UIT:<\/strong><\/span><\/h2>\n<p class=\"font_9\" 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-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.0\">Est\u00e1n obligados a llevar los libros conforme a lo dispuesto en el segundo p\u00e1rrafo del art\u00edculo 65\u00b0 de la Ley del Impuesto a la Renta.<\/span><\/p>\n<p class=\"font_9\" 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-family: verdana, geneva, sans-serif; font-size: 12pt;\">Para una mejor comprensi\u00f3n, lo he graficado de la siguiente manera:&nbsp;<\/span><\/p>\n<div id=\"innercomp_txtMedia1e42\" class=\"s_heNoSkinPhoto\" style=\"text-align: justify;\" title=\"\" data-exact-height=\"459.9442896935933\" 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.1g:0\">\n<div id=\"innercomp_txtMedia1e42link\" 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.1g:0.$link\">\n<div id=\"innercomp_txtMedia1e42img\" class=\"s_heNoSkinPhotoimg\" data-style=\"\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.1g:0.$link.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><img decoding=\"async\" id=\"innercomp_txtMedia1e42imgimage\" class=\"aligncenter\" src=\"https:\/\/static.wixstatic.com\/media\/dfd6c9_f2fb01218240480cbb55b64f436a3649~mv2.jpg\/v1\/fill\/w_645,h_460,al_c,q_80,usm_4.00_1.00_0.00\/dfd6c9_f2fb01218240480cbb55b64f436a3649~mv2.webp\" alt=\"\" data-type=\"image\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.1g:0.$link.0.$image\"><\/span><\/div>\n<\/div>\n<\/div>\n<h2 class=\"font_9\" 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.1h\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Incorporaci\u00f3n&nbsp;de oficio al RMT por parte de la SUNAT.<\/strong><\/span><\/h2>\n<ul class=\"font_9\" 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.1i\">\n<li 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.1i.0\">\n<p class=\"font_9\" 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.1i.0.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.1i.0.0.0\">Si estas en el R\u00e9gimen&nbsp;General y al 31 de Diciembre del 2016 tus ingresos no superaron las 1700 UITs, la SUNAT te incorporar\u00e1 de OFICIO al RMT, salvo que decidas acogerte al Nuevo RUS o al RER.<\/span><\/p>\n<\/li>\n<li 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.1i.1\">\n<p class=\"font_9\" 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.1i.1.0\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.1i.1.0.0\">Si la SUNAT detecta a sujetos que realizan actividades generadoras de obligaciones tributarias y que no se encuentren inscritos en el RUC, o que estando inscritos no se encuentren afectos a rentas de tercera categor\u00eda debi\u00e9ndolo estar, o que registren baja de inscripci\u00f3n en dicho registro, proceder\u00e1 de oficio a inscribirlos al RUC o a reactivar el n\u00famero de registro, seg\u00fan corresponda, y acogerlos en el RMT.<\/span><\/p>\n<\/li>\n<\/ul>\n<h2 class=\"font_9\" 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.1k\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.1k.0\"><b 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.1k.0.0.0\">INAPLICACI\u00d3N DE SANCIONES<\/b><\/span><\/h2>\n<p class=\"font_9\" 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.1m\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.1m.0\">Trat\u00e1ndose de contribuyentes que&nbsp;<strong>inicien actividades durante el 2017<\/strong>&nbsp;y aquellos que <strong>provengan del Nuevo RUS, durante el ejercicio gravable 2017<\/strong>, la SUNAT no aplicar\u00e1 las sanciones siguientes, respecto de las obligaciones relativas a su acogimiento al RMT, siempre que los sujetos cumplan con subsanar la infracci\u00f3n, de acuerdo a lo que establezca la SUNAT mediante resoluci\u00f3n de superintendencia:<\/span><\/p>\n<p class=\"font_9\" 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.1o\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.1o.0\">Infracciones previstas en:<\/span><\/p>\n<p class=\"font_9\" 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.1p\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.1p.0\"><strong>Art\u00edculo 175&nbsp;del C.T.:<\/strong>&nbsp;numerales 1, 2, y 5 (Infracciones relacionadas con llevar Libros y registros)<\/span><\/p>\n<p class=\"font_9\" 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.1q\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.1q.0\"><strong>Art\u00edculo 176&nbsp;del C.T.:&nbsp;<\/strong>numeral 1 &nbsp;(Infracci\u00f3n por no presentar la declaraci\u00f3n que contenga la deuda Tributaria dentro de los plazos establecidos)<\/span><\/p>\n<p class=\"font_9\" 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.1r\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.0\"><strong>Art\u00edculo &nbsp;177 del C.T.:<\/strong>&nbsp;numeral 1 &nbsp;(No exhibir libros o registros)<\/span><\/p>\n<p class=\"font_9\" 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.1t\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.1t.0\">Bueno, espero que les sea de mucha utilidad y que haya sido comprensible la redacci\u00f3n&nbsp;de este post. Ya sabes, si consideras que obvie algo o quiz\u00e1 quieras aportar mas, lo puedes hacer comentando aqu\u00ed.&nbsp;<\/span><\/p>\n<p class=\"font_9\" 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.1v\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.1v.0\">Si te pareci\u00f3 importante esta publicaci\u00f3n, comp\u00e1rtela con tus amigos y\/o colegas en las redes sociales.<\/span><\/p>\n<p class=\"font_9\" 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.1x\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Que pases un Feliz A\u00f1o!, recibe un fuerte abrazo de mi parte..<\/span><\/p>\n<p class=\"font_9\" 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.1z\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\" 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.1z.0\">Atentamente:<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>CPCC Omar Jovany Panta Chero<\/strong><a href=\"http:\/\/www.elblogdelcontador.com\/\">&nbsp;(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<p class=\"font_9\" 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.22\">\n","protected":false},"excerpt":{"rendered":"<p>Hola, buenos&nbsp;d\u00edas. porque lo prometido es deuda; en esta oportunidad brindar\u00e9 unos breves comentarios al Decreto Legislativo N\u00b0 1269 publicado el 20\/12\/2016, en el cual se establece un r\u00e9gimen tributario especial para las micro y peque\u00f1as empresas denominado R\u00e9gimen MYPE Tributario \u2013 RMT, con vigencia a partir del 01 de enero de 2017. Como siempre, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2921,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[82],"tags":[112,113],"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>REGIMEN MYPE TRIBUTARIO (RMT) - COMENTARIOS BREVES<\/title>\n<meta name=\"description\" content=\"Hola, buenos\u00a0d\u00edas. porque lo prometido es deuda; en esta oportunidad brindar\u00e9 unos breves comentarios al Decreto Legislativo N\u00b0 1269 publicado el 20\/12\/2016, en el cual se establece un r\u00e9gimen tributario especial para las micro y peque\u00f1as empresas denominado R\u00e9gimen MYPE Tributario \u2013 RMT,\" \/>\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\/regimen-mype-tributario-rmt-comentarios-breves\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"REGIMEN MYPE TRIBUTARIO (RMT) - COMENTARIOS BREVES\" \/>\n<meta property=\"og:description\" content=\"Hola, buenos\u00a0d\u00edas. porque lo prometido es deuda; 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