{"id":978,"date":"2018-06-05T09:31:49","date_gmt":"2018-06-05T09:31:49","guid":{"rendered":"http:\/\/elblogdelcontador.com\/?p=978"},"modified":"2020-02-06T20:52:52","modified_gmt":"2020-02-07T01:52:52","slug":"tips-sobre-regimen-mype-tributario-rmt","status":"publish","type":"post","link":"https:\/\/elblogdelcontador.com\/tips-sobre-regimen-mype-tributario-rmt\/","title":{"rendered":"Tips sobre el R\u00e9gimen MYPE Tributario &#8211; RMT"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">El R\u00e9gimen Mype Tributario, es un r\u00e9gimen especialmente creado para las micro y peque\u00f1as empresas con el objetivo de promover su crecimiento al brindarles condiciones&nbsp;<strong>m\u00e1s simples<\/strong>&nbsp;para cumplir con sus obligaciones tributarias.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">\u00bfA qui\u00e9nes est\u00e1 dirigido?<\/span><\/h2>\n<p><a href=\"https:\/\/www.innovaschools.edu.pe\/lp\/lanzamiento-admision-2019\/?gclid=CjwKCAjw_IPcBRAjEiwAl44QkbaDFbhzB6sfaN1Z8wWSCtTOfyzAIke4gKBkfzXydM6qhFC_nsMvzxoCB2wQAvD_BwE\"><img decoding=\"async\" class=\"alignnone\" src=\"http:\/\/emprender.sunat.gob.pe\/sites\/default\/files\/inline-images\/graficos-01.png\" alt=\"dirigido\" width=\"771\" height=\"447\"><\/a><\/p>\n<p><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 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Ejemplo:&nbsp;<\/strong>Para el ejercicio 2017 si tus ingresos netos no superan los S\/. 6\u00b4885,000 Nuevos Soles puedes acogerte al RMT siempre que cumplas con los dem\u00e1s requisitos necesarios para ello.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">\u00bfQui\u00e9nes est\u00e1n excluidos?&nbsp;<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Debe tomarse en cuenta que no est\u00e1n comprendidos en este r\u00e9gimen<\/strong>:<\/span><\/p>\n<p><a href=\"https:\/\/www.innovaschools.edu.pe\/lp\/lanzamiento-admision-2019\/?gclid=CjwKCAjw_IPcBRAjEiwAl44QkbaDFbhzB6sfaN1Z8wWSCtTOfyzAIke4gKBkfzXydM6qhFC_nsMvzxoCB2wQAvD_BwE\"><img decoding=\"async\" class=\"alignnone\" src=\"http:\/\/emprender.sunat.gob.pe\/sites\/default\/files\/inline-images\/graficos-02.png\" alt=\"excluidos \" width=\"771\" height=\"447\"><\/a><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>\u00bfComo ingreso al RMT?&nbsp;<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Para ingresar, debes seleccionar la opci\u00f3n RMT, en la declaraci\u00f3n mensual de IGV-Renta:<\/span><\/p>\n<p><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><a href=\"https:\/\/www.innovaschools.edu.pe\/lp\/lanzamiento-admision-2019\/?gclid=CjwKCAjw_IPcBRAjEiwAl44QkbaDFbhzB6sfaN1Z8wWSCtTOfyzAIke4gKBkfzXydM6qhFC_nsMvzxoCB2wQAvD_BwE\"><img decoding=\"async\" class=\"alignnone\" src=\"http:\/\/emprender.sunat.gob.pe\/sites\/default\/files\/inline-images\/pantallaacogimiento.JPG\" alt=\"Acogimiento \" width=\"1167\" height=\"641\"><\/a><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>\u00bfEn qu\u00e9 momento puedo ingresar al RMT?<\/strong><\/span><\/h2>\n<div class=\"image-responsive-mobile\"><img decoding=\"async\" src=\"http:\/\/emprender.sunat.gob.pe\/sites\/default\/files\/inline-images\/graficos_Mesa%20de%20trabajo%204.png\" alt=\"grafico2\"><\/div>\n<div><a href=\"https:\/\/www.innovaschools.edu.pe\/lp\/lanzamiento-admision-2019\/?gclid=CjwKCAjw_IPcBRAjEiwAl44QkbaDFbhzB6sfaN1Z8wWSCtTOfyzAIke4gKBkfzXydM6qhFC_nsMvzxoCB2wQAvD_BwE\"><img decoding=\"async\" class=\"alignnone\" src=\"http:\/\/emprender.sunat.gob.pe\/sites\/default\/files\/inline-images\/graficos_Mesa-de-trabajo-9%20%282%29.png\" alt=\"rmt\" width=\"771\" height=\"202\"><\/a><\/div>\n<div><a href=\"https:\/\/www.innovaschools.edu.pe\/lp\/lanzamiento-admision-2019\/?gclid=CjwKCAjw_IPcBRAjEiwAl44QkbaDFbhzB6sfaN1Z8wWSCtTOfyzAIke4gKBkfzXydM6qhFC_nsMvzxoCB2wQAvD_BwE\"><img decoding=\"async\" class=\"alignnone\" src=\"http:\/\/emprender.sunat.gob.pe\/sites\/default\/files\/inline-images\/graficos_Mesa%20de%20trabajo%204%20copia.png\" alt=\"grafico\" width=\"771\" height=\"203\"><\/a><\/div>\n<div>\n<h2><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>\u00bfQu\u00e9 tipo de comprobantes se pueden emitir?&nbsp;<\/strong><\/span><\/h2>\n<div class=\"image-responsive-mobile\"><a href=\"https:\/\/www.innovaschools.edu.pe\/lp\/lanzamiento-admision-2019\/?gclid=CjwKCAjw_IPcBRAjEiwAl44QkbaDFbhzB6sfaN1Z8wWSCtTOfyzAIke4gKBkfzXydM6qhFC_nsMvzxoCB2wQAvD_BwE\"><img decoding=\"async\" class=\"alignnone\" src=\"http:\/\/emprender.sunat.gob.pe\/sites\/default\/files\/inline-images\/graficos-05.png\" alt=\"comprobantes\" width=\"558\" height=\"490\"><\/a><\/div>\n<div>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">\u00bfQu\u00e9 libros debo llevar en el RMT?<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Sobre el llevado de Libros en el RMT la obligaci\u00f3n para el llevado de cada uno se da de acuerdo a los ingresos obtenidos, as\u00ed, tenemos lo siguiente:<\/span><\/p>\n<p><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 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">En cuanto a los libros contables en el RMT si los ingresos netos anuales fueran hasta 300 UIT llevar\u00e1:&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Registro de Ventas&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Registro de Compras&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Libro Diario de Formato Simplificado&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Ingresos brutos anuales mayores de 300 UIT y que no superen las 500 UIT&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Registro de Ventas&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Registro de Compras&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Libro Diario&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Libro Mayor&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Ingresos brutos anuales mayores a 500 UIT y que no superen las 1700 UIT&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Registro de Compras&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Registro de Ventas&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Libro Diario&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Libro Mayor&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Libro de Inventarios y Balances&nbsp;<\/span><\/p>\n<p><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 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>\u00bfC\u00f3mo cumplo con mis obligaciones en el RMT?<\/strong><\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>Determinaci\u00f3n Impuesto a la Renta e Impuesto General a las Ventas:<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">a. Pagos a cuenta del Impuesto a la Renta:<\/span><\/p>\n<p><a href=\"https:\/\/www.innovaschools.edu.pe\/lp\/lanzamiento-admision-2019\/?gclid=CjwKCAjw_IPcBRAjEiwAl44QkbaDFbhzB6sfaN1Z8wWSCtTOfyzAIke4gKBkfzXydM6qhFC_nsMvzxoCB2wQAvD_BwE\"><img decoding=\"async\" class=\"alignnone\" src=\"http:\/\/emprender.sunat.gob.pe\/sites\/default\/files\/inline-images\/graficos-07.png\" alt=\"pagos a cuenta\" width=\"502\" height=\"473\"><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">b)&nbsp;Determinaci\u00f3n del Impuesto General a las Ventas:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">La tasa es similar a la que corresponde a los contribuyentes acogidos al RER y al R\u00e9gimen General: 18%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">c) Determinaci\u00f3n del Impuesto a la Renta Anual en el RMT: Cabe se\u00f1alar la tasa es progresiva acumulativa.<\/span><\/p>\n<p><a href=\"https:\/\/www.innovaschools.edu.pe\/lp\/lanzamiento-admision-2019\/?gclid=CjwKCAjw_IPcBRAjEiwAl44QkbaDFbhzB6sfaN1Z8wWSCtTOfyzAIke4gKBkfzXydM6qhFC_nsMvzxoCB2wQAvD_BwE\"><img decoding=\"async\" class=\"alignnone\" src=\"http:\/\/emprender.sunat.gob.pe\/sites\/default\/files\/inline-images\/imagenes%20reemplazo_0.png\" alt=\"tasas anual \" width=\"949\" height=\"309\"><\/a><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Declaraci\u00f3n de Impuestos:<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Determinada la deuda tributaria corresponde presentar la declaraci\u00f3n de impuestos tomando en cuenta la fecha de vencimiento establecida en el Cronograma de Obligaciones Tributarias.&nbsp; En ese sentido, puedes:<\/span><\/p>\n<p><a href=\"https:\/\/www.innovaschools.edu.pe\/lp\/lanzamiento-admision-2019\/?gclid=CjwKCAjw_IPcBRAjEiwAl44QkbaDFbhzB6sfaN1Z8wWSCtTOfyzAIke4gKBkfzXydM6qhFC_nsMvzxoCB2wQAvD_BwE\"><img decoding=\"async\" class=\"alignnone\" src=\"http:\/\/emprender.sunat.gob.pe\/sites\/default\/files\/inline-images\/graficos_Mesa%20de%20trabajo%204%20copia%202.png\" alt=\"grafico\" width=\"771\" height=\"203\"><\/a><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Pago de Impuestos:<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">A fin de facilitarle el cumplimiento del pago de sus impuestos, tiene a su disposici\u00f3n los siguientes canales:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Pago electr\u00f3nico v\u00eda:<\/strong><\/span><\/h2>\n<p><a href=\"https:\/\/www.innovaschools.edu.pe\/lp\/lanzamiento-admision-2019\/?gclid=CjwKCAjw_IPcBRAjEiwAl44QkbaDFbhzB6sfaN1Z8wWSCtTOfyzAIke4gKBkfzXydM6qhFC_nsMvzxoCB2wQAvD_BwE\"><img decoding=\"async\" class=\"alignnone\" src=\"http:\/\/emprender.sunat.gob.pe\/sites\/default\/files\/inline-images\/graficos-10.png\" alt=\"pago electronico\" width=\"884\" height=\"543\"><\/a><\/p>\n<p><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Fuente: SUNAT<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">S\u00edguenos en:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>Facebook<\/strong>:&nbsp;<a href=\"https:\/\/www.facebook.com\/elblogdelcontador\/\">El Blog del Contador Peruano<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>Twitter:&nbsp;<\/strong>&nbsp;<a href=\"https:\/\/twitter.com\/ElBlogcontador?lang=es\">@ElBlogcontador<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><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<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>El R\u00e9gimen Mype Tributario, es un r\u00e9gimen especialmente creado para las micro y peque\u00f1as empresas con el objetivo de promover su crecimiento al brindarles condiciones&nbsp;m\u00e1s simples&nbsp;para cumplir con sus obligaciones tributarias. \u00bfA qui\u00e9nes est\u00e1 dirigido? Ejemplo:&nbsp;Para el ejercicio 2017 si tus ingresos netos no superan los S\/. 6\u00b4885,000 Nuevos Soles puedes acogerte al RMT siempre [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2810,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[82],"tags":[84,112,235,81,285],"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>Algunos Tips sobre el R\u00e9gimen MYPE Tributario - RMT<\/title>\n<meta name=\"description\" content=\"Es un r\u00e9gimen especialmente creado para las micro y peque\u00f1as empresas con el objetivo de promover su crecimiento al brindarles condiciones\u00a0m\u00e1s simples\u00a0para cumplir con sus obligaciones tributarias.\" \/>\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\/tips-sobre-regimen-mype-tributario-rmt\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tips sobre el R\u00e9gimen MYPE Tributario - RMT\" \/>\n<meta property=\"og:description\" content=\"Es un r\u00e9gimen especialmente creado para las micro y peque\u00f1as empresas con el objetivo de promover su crecimiento al brindarles condiciones\u00a0m\u00e1s simples\u00a0para cumplir con sus obligaciones tributarias.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/elblogdelcontador.com\/tips-sobre-regimen-mype-tributario-rmt\/\" \/>\n<meta property=\"og:site_name\" content=\"El Blog del Contador Peruano\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/El-Blog-del-Contador-Peruano-1363477787092922\/\" \/>\n<meta property=\"article:author\" content=\"#\" \/>\n<meta property=\"article:published_time\" content=\"2018-06-05T09:31:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-02-07T01:52:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/elblogdelcontador.com\/wp-content\/uploads\/2018\/06\/Tips-sobre-el-R\u00e9gimen-MYPE-Tributario-RMT.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"809\" \/>\n\t<meta property=\"og:image:height\" content=\"513\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Omar Panta\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ElBlogcontador\" \/>\n<meta name=\"twitter:site\" content=\"@ElBlogcontador\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Omar Panta\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/elblogdelcontador.com\/tips-sobre-regimen-mype-tributario-rmt\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/elblogdelcontador.com\/tips-sobre-regimen-mype-tributario-rmt\/\"},\"author\":{\"name\":\"Omar Panta\",\"@id\":\"https:\/\/elblogdelcontador.com\/#\/schema\/person\/5525911a9219611f35f6abe2d7df022d\"},\"headline\":\"Tips sobre el R\u00e9gimen MYPE Tributario &#8211; 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