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<53656570726F727453295A> Tj ET endstream endobj 5 0 obj 8707 endobj 6 0 obj << /Type /Font /Subtype /Type1 /Name /F3 /BaseFont /Helvetica /Encoding /WinAnsiEncoding >> endobj 7 0 obj << /Length 8 0 R >> stream Proyecto de Ley No. &.beloof- oP m$^ufflJ,,?Fs[Y'fthlf ?TABR RElll q PROYECTO DE LEY DEFoMENTo Y PRornccrNDEL CONTRIBUYENTE Los Congresistas de la Repblica del Grupo Parlamentario EspecialDemcrata que suscriben, a iniciativa de la congresista Roco GonzilezZigt, en uso de su facultad de iniciativa legislativa que le confiere elartculo 107" de la Constitucin Poltica y los artculos 22o inciso c),75o y76" 2. Reglamento del Congreso de la Repblica, proponen el Proyecto deLey siguiente: I. FRMULA LEGALLEY DE FOMENTO Y PROTECCIN DEL CONTRIBUYENTE El Congreso de la Repblica dado la ley siguiente: lo.-Objeto de la ley mentar la tributacin" fomentando el aumento de contribuyentes yde los montos de las protegindolos mediante facilidades y la graduacin multas de acuerdo a sus niveles econmicos reales. rtculo 2o.- Modificacin det Cdigo Tributariotodifiquese el Cdigo Tributario en su Texto Unico Ordenado, Decreto upremo No 135-99-EF, en sus artculos 8o y 88o con los siguientes textos:"Artculo 8.- CONTRIBUYENTEContribuyente es aqul que realiza, o respecto del cual seproduce el hecho generador de la obligacin ibutaria. 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stream El registro de los contribuyentes para el efecto de pagarsus impuestos y de emitir facturas u otros comprobantes de pago,tiene carcter automtico, al hacer la primera declaracin deingresos consignando el I.G.V. y el impuesto a la renta que lecorresponda."O'ArtCUIO 88.- DE LA DECLARACIN TruNUTARIALa declaracin hibutaria es la manifestacin de hechoscomunicados a la Adminisfracin Tributaria en la forma y lugarestablecidos por [,ey, Reglamento, Resolucin de Superintendencia ononna de rango similar, la cual podr constituir la base para ladeterminacin de la obligacin fiibutaria.La Administracin Tributaria, a solicitud del deudor tributario,podr autoruar la presentacin de la declaracin ibutaria pormedios magnticos, fax, fiansferencia electnica, o por cualquierofio medio que seale, previo cumplimiento de las condiciones quese establezca mediante Resolucin de Superintendencia o norma derango similar. Adicionalmente, podr establecer para determinadosdeudores la obligacin de presentar la declaracin en las formasantes mencionadas y en las condiciones que se seale para ello.Los deudores ibutarios debern consignar en su declaracin,en forma correcta y sustentada, los datos solicitados por laAdministrac in Tributaria.El incumplimiento en hacer las pericas declaracionestributarias, ser sancionado con multas escalonadas, de acuerdoal capital y nivel econmico del contribuyente, determinado porel monto de las ventas declarado por cada persona natural ojurdica.Las declaraciones de los contribuyentes realizadas dentrode las 24 horas siguientes a su vencimiento, slo se consideranretraso, cobrndoseles el l0'A del monto total de la multacorrespondiente al incumplimiento.La declaracin referida a la determinacin de la obligacinibutaria podr ser sustituida deno del plazo de presentacin de lamisma. 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Transcurrido el plazo de prescripcin nop o dr pre sentarse declarac in rectificatoria alguna.La declaracin rectificatoria surtir efecto con su presentacinsiempre que determine igual o mayor obligacin. En caso conariosurtir efectos si dentro de un plazo de sesenta (60) das hbilessiguientes a su presentacin la Adminisfiacin Tributaria no emitierapronunciamiento sobre la veracidad y exactitud de los datoscontenidos en ella, sin perjuicio del derecho de la AdministracinTributaria de efectuar la verificacin o fiscalizacin posterior quecorresponda en ejercicio de sus facultades.No surtir efectos aquella declaracin rectificatoria presentadacon posterioridad alplazo otorgado por la Adminisfiacin Tributariasegn lo dispuesto en el Artculo 75 o una vez culminado el procesode verificacin o fiscalizacin por tributos y perodos que hayan sidomotivo de verificacin o fiscalizacin, salvo que sta determine unamayor obligacin.La presentacin de declaraciones rectificatorias se efectuar enla forma y condiciones que establezca la Administracin Tributaria.Se presume sin admitir prueba en contrario, que todadeclaracin ibutaria es jurada."Artculo 4o.- ReglamentacinEl Ministerio de Economa y Finanzas (MEF) reglamentar la presente leyen el plazo de los 60 das posteriores a su vigencia.DISPOSICIN FINALnica.- Dergase toda ley o norma que se oponga a la presente ley t}. 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<7920> Tj 1 0 0 1 410.16 137.28 Tm <546173617320> Tj 1 0 0 1 436.08 137.28 Tm <496D706F736974697661733A20> Tj 1 0 0 1 488.88 137.04 Tm <4368696C65> Tj 0.24 Tc 1 0 0 1 82.80 126.00 Tm <76807273757320> Tj 1 0 0 1 111.12 126.00 Tm <6F74726F7320> Tj 1 0 0 1 133.68 126.48 Tm <7061ED7365222C20> Tj 1 0 0 1 168.00 125.76 Tm <4A756C696F20> Tj 1 0 0 1 190.08 125.76 Tm <32303033> Tj 0.00 Tc 1 0 0 1 504.72 39.36 Tm <34> Tj ET endstream endobj 35 0 obj 14629 endobj 36 0 obj << /Length 37 0 R >> stream La recaudacin fiscal en el Peru descansa sobre la base de slo el24% de laPoblacin Econmicamente Activa (PEA), debido a que la mayora, sondesempleados y subempleados que realuan actividades econmicasinformales o exfralegales, sin declarar, ni pagar impuestos; y la presin(carga) fributaria (porcentaje de impuestos recaudados con relacin alProducto Bruto Interno del pas), slo fue del 14.9% en el ao 2000;mientras que en el mismo ao, Chile tuvo l7 .8o/o, Brasil 23% y pases msdesarrollados como Francia, 40.6yo, Blgica 43.4% o USA, 21%.* Noobstante, el estado antes que premiar a quienes cumplen sus obligacionestributarias, los castiga con sanciones y multas, adems de tmites costososy engolrosos que no slo afectan sus precarias economas, sino desalientansu formalidad.En el Peru como en la mayora de los pases del llamado Tercer Mundo, noslo un alto porcentaje de las actividades econmicas son informales, sinopor las presin y amenazas de los organismos encargados de la ibutacin,algunos se "reinformalizan". Es decir, vuelven a la informalidad para tatarde hacer rentable su actividad econmica, situacin que incluso muchasveces no logran. ientras los ciudadanos que se registran y cumplen sus obligaciones como contribuyentes estn sujetos a medidas y sanciones debidamenteestablecidas en el Cdigo Tributario; por lo que los que no cumplen con esa obligacin, no sufren en la prctica ninguna sancin. ,\Lt multas y sanciones previstas por incumplimientos o faltas en la in son exageradas para el caso de las pequeas y micro empresas, rque no guardan relacin con sus ingresos; generalmente superando el ...', l'- -^dt':r-/t--1-- --- e---- --- ---o--L'-' r" 'monto del sueldo mnimo oficial. I que contradice el mandato constitucional de que El estado brinda oportunidades de superacin a lossectores que suften cualquier desigual; en tal sentido, promueve las as empresas en todas sus modalidades. (Art. 59') * Subdireccin de Estudios, Servicio de Impuestos Internos, 'arga Tributria y Tasas Impositivas: Chilevrsus otros pase", Julio 2003 4 endstream endobj 37 0 obj 2085 endobj 38 0 obj << /Length 39 0 R >> stream q 595.20 0 0 841.68 0.00 0.00 cm /Obj33 Do Q endstream endobj 39 0 obj 45 endobj 40 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.68 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj33 33 0 R >> /Subtype 36 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 32 0 R 38 0 R 34 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R ] /Count 4 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000299811 00000 n 32 9 0000211784 00000 n 0000211863 00000 n 0000282567 00000 n 0000297251 00000 n 0000297274 00000 n 0000299414 00000 n 0000299436 00000 n 0000299536 00000 n 0000299556 00000 n trailer << /Size 41 /Info 1 0 R /Root 13 0 R /Prev 211455 >> startxref 299898 %%EOF 41 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 42 0 obj << /Type /XObject /Subtype /Image /Name /Obj42 /Width 2480 /Height 3507 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 2480 >> /Length 71244 >> stream YKQbddkkbj"&ꮈJ12eᝄ  ZPBqúZpp=z%O9ҮU:+tKU҃Zֿ9e<}ŝYxL&C!͙C8FrS,%e>g)`0T B`A )`4ˢ@B3Xft!hעPй1U5M0/a   `B jC5E0PVr$ Dtk#k:TzAh uDCDvz%6hZL& 0A&`0AM 0L JPD8xd.HtG |! g HqȠS^x 0OAäO! ]0A6{tw#AKXߓihEIhZi4jL&N aBzzy\--&.OTWH6ta G"XG(Q#"N>MGz#$=SҸ^SB[zpa0m'd3 n~p7m rX>D7h y zzN + 4pըoi>""" 0L0@ a Pd8M0&wQR=7C h&SAu8qDDD0v &`n 0LaMB ;**a5MkO!ߴҦQH6`DG$0La, pL& 3X& P*""8P0" Na͢ 6-_^*zTAS 錳+\C(rj7;A;ɲə!)nѦD"};֕PZ]>"_nD[ӓ٠M 85O 'PM p蛦MGKUAпV[[_Z }}ki7-'mX0K%ǧիI_#:wOWWTOT7] Zm[ڽ㦿tzo~}9/k ְ~kWֿ㿍*/D/__.>?_a{  yBo_ B@Dq_@&_!厾_Ac~tW _:_=a~D_Ε Ϋ ]ODc_/?JԽ~wV//׺kViΪK:ugTR׺_ml+Wޛw_~IΗޗA`0Wk}߯kKJU~؎&ԺV56cm/ӆ붻붭iW{mvwwmZxMmU;V [t#պKai/x)L& wH;X4<("J5=a&C-^0 _ / N;iH0ݦ)4I w'2(^-dws ⾓-u_߯꾫&BHrSQgY-_q0 ,2f3S<:A2L L&aB II#C#kϴlu^GDoT„M00M@A@P0Aab S8JPͳG#k%&􃠁̏(Q,h2vjM 'xTh0PT h5 3 @h<0D!#92BpM"##:l 5EKKOUi:AA{A90*%شK*Ԏ)O:4`ZT BP`hA0PO4AƆlC6t'I(aBflG4t#żZ%nǢPGi鄚* O0BUOO?u…kPpd&d23AAxdX +v%nN8t]vvu~]'^nKq+(ZMW d-3CA8d}mm+zMԔ:Oux^u?볋ޡ= }kЯ>M^Lk_ЋVikzo0&5H_Xb޷{z~ۯ&y5pwƿ}jEүJ7ֿD_Ʉ~N %/7z}~ۯZ6YoKΟj_h/}߿o߯ZkgT_nנp^߮}?:wm k]muKKu:_ _+ g_K %߮i6ioao_[^j7z*K]A:x~=X`4omW__M^ii[]+jeÅ/v4Ҋm__a/ޯmm-nuakHS_߫o ,KGI6'MWNR=aKͫX28 꾾a,ikQTӰQIᤚiiE&CbiCM)]b$kרkk % mSR!(4bAr7iIm I|[>[k@—[u„aB 0AGAڵMZd;a tN-aAƃN $۴դ֩Ҏ6Nq B  `a2(0L&L-jL a*m4i4tMpM; Si0 %DDDDDDDN"`$ " (&qmiM0c aNnlTn0!eE iTAX28a$L(]l*a;K![T 5 3"t*B5">a5l&P (UQک|PeC`r"aU͈"5KK1=% ~]/RI֨ NA6v $$0%uWM2.Mh2 _Ss*[m/v( Rܬ̊MBn-ӥPD~8?"d޽ d-WZɲXuSǙ"_ɰ@C1 ~ `a2A 6BVD$u5?L Ba4 L!LgB2R:'͌!N՜)̋u$;CM MS 00hCxAB ( &d )CY*AT) dGFq":$tK29A'm#vݡuO P*h0TaP4a]A+a  <~G0DtKi6 '< n,G C 1a5 *i%S iP 5AW+'I+A6`K=;QG{DoDnІ;DªSnatZVV:XtM z`LӲ m oAI.hQҋ%~\.PȧN?oՠh8_hc2[+ E>s$F$E `CQbYRC66v7(*a;0 &cM0>)AAHgQIHfUv`B A4 A400PB$!CY4 N; q'{Wh`aV:ZkV04]_UiKd;b xMLaiI݅0Ai]Fޭv+\P;յ~X` %߿jBM !&M0 lS %l5ZVxiDia:R?iSb[;z c#iOm'!a2ia:bh بa pMISVlCN!m7N튵.6LeTtVaB:kjb h&{M4⡅cjTMZb5҇DDH"hE & 2uit&mFFaa8h0AMQ%HDAS a;d4 a;M03aS! d+d85]L&0L&b""""B$6PX0XA<i`tr&~0PP}ڦi""8С:a0DdʀDda …IDDDDGP1R"2X^] vqQ,ro1[ygYhJ0ge*-hI%GE.XdQօ:"^ uS-Ĕ% ]=鶿zdX!̴괿UOAz(f٠pfduju3A*ATa4AC 03 ESSHqMqȠtGR'iL*h5 0S0#T,"Aa3䀅iQ bSJڍPtN(&C iCBTaSP @ba&? dLCXC#3c%B ǐYcUx2]Ah!Ţ<4I@&>CT a4aS0Pp@@0+  b)!f8gzOk"?rrzp6 Dƈܝ+l&#7h^iO0aBCDTAT!pAxC!JR@LAPWdLkaupovzw=v#F8ia4PL.wvM4AO=tEWR3|2#2uNmIl\29۠ [DxSH:%#|X}B04-'wI݄ 02uOM6=<  \ȗNÃDމTI4Hv0oMզoUZӥ֫ +K XuZAa8{I'Ɠ<@ |o '6M#Iއtm'Vny>Mޓi<' 𸮿7bҷ}4_OO?CPz\.l @~!{J '=nmh2:ZK6z_߂y 8#ïQ!(}k߰az~aɩ/w_W_IDqp\7뷺/ok  ]'}_A}^uɫ$y!ʲ8_qߥtioxn]j~B"#_CWY ^Ξu>Zm+׽הaX^ο߿_鰿i_{[nP>oiW}Uo^VuWۭ_0Kk5Q݇_.wt:Ϋo)tw28av{_Vii ja6m&ԏX4w״,[K_tߥ64h8lS[X8ڐ|4#?~ګn +u~m/~֗9& 騨7 4ih6M4 )tOXVӹV;j ~|5[ MUHw\ti* @խH&چ4 @4گ[ ƛ `/ ІP0[L*i 6)a:pAi6-6A[M0ӰAIbc0R\PL! !Pj;iA &SzvAiڵct4ZM&GHDi!0TAat„4!!id8;b ATӄڃ :wDDTHt5Lwu_!ppCAACA^7 NdS~+A4 !5B3ΦBg 0 0L(M 'j&FpfdF SH8蓴HxL'¦A&  L0M ͌dp٩ A^K:%mQw¦ (U a4 ` :!N!#!΄jeGDfyZNm&mwp<%M xP i i *hXT0AakaL5u22SQߧޟo v+w- t a5 *a0T„A0L`Dd8rHpEOtȘBfBe:? 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los infractores, para queno lleguen al extremo de abandonar la formalidad, al ser montosimpagables.Por el mismo carcter de la economa a pequea escala, en la que estninmersos los pequeos y micro empresarios, hay gran inestabilidad yvariaciones bruscas de precios y la rentabilidad de esas actividades esprecaria y slo estacional o eventual. Situacin que desalienta laformalizacin, ya que el esfuerzo desplegado pall.a mantenerse en laformalidad, no lo justifica y la carga impositiva, muchas veces anula lapoca rentabilidad de los negocios por la pequea escala en la que sedesenvuelven. ilI. El primer beneficiado con el incremento y proteccin de los conibuyentes,es el estado; que al ampliar su nmero, incrementaria su recaudacin. Cuyameta puede ser hasta del 76% de la PEA que no fributa, que en cifrasabsolutas son ms de 10 millones de activos ocupadosr. Mienfias que la ' Diferencia ente la PEA activa y los contribuye,ntes inscritos er el do 2003. Anudos Estadsticos. Peren Nmeros 2006v2007. Ed. 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stream presin tributaria, guo slo representa menos del 14.9%2 del ProductoBruto Interno, por cada lYo de incremento producira un mayor ingreso deaproximadamente 3 mil millones3 de soles anuales.Los ohos beneficiados son los contribuyentes formales, que seranprotegidos por la misma SUNAT. Estamos hablando de los aportantes demenores niveles econmicos, que conformando los medianos y pequeoscontribuyentes representan el 99.6%o de los inscritos en los diferentesregmenes tributarios.Mientras que algunos informales o exfia legales, tmbin podranbeneficiarse al acogerse a las facilidades creadas para poder formalizarse demanera automtica, con la garantia de no perder su nuevo estatus decontribuyentes, en la medida que las sanciones econmicas porincumplimiento, estn en proporcin con sus ingresos.Con las medidas propuestas en este proyecto de ley, se podran convertir,en los prximos aos, en contribuyentes progresivamente los productoresextra legales que solamente en lo que respecta a las micro y pequeasempresas informales son ms de I milln 870 mil (2004)).Mientras que los organismos competentes no tendran que asumir ningncosto adicional que no tengan presupuestado pan recibir nuevoscontribuyentes. El menor ingreso fiscal por la rebaja de las mulas, compensado por el aumento de los contribuyentes y deldeclaraciones y multas pagadas, por estar al alcance de sera ampliamentemayor nmero delos contribuyentes ntualmente infractores. I presente proyecto por lo tanto no tiene ningun costo social, ya que gran parte del universo de contribuyentes sera beneficiado; y la diferenciacin --*;::::+:. de trato en razn de los ingresos no produce ningn impacto negativo en las.{i-;-:- pempresas de mayores ingresos, ya que no se modifica su esatus. Tampoco tiene ningn costo poltico, ya que se est beneficiando a ampliossectores de la sociedad sin perjuicio de ofios, ni menos afectando los ' En 2006. Anuario Estadstico. Peni en Nmeros 2006. Ed. Cufoto. ' En el 2006 el PBI fue 305 mil millones 847 mil nuevos soles y los Ingresos Tributarios fueron 45 mil illones 485 mil nuevos soles. Al ao 2007 el total de contribuventes inscritos era de 3 millones 671 mil. mintras los medianos v fieron 3 millones 655 mil. Anurio Estadlstico: Peni en Nmeros 2007. Richrd Webb v Graciela Femndez Baca. Ed. 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Por el conhario, tendra unimportante rdito.Adems, el proyecto tiene consenso multipartidario, porque est en la lneade la Dcima Octava Poltica de Estado del Acuerdo Naciornl: Btnquedade la competitividad, productividad y formalizacin de la actividadeconmica, que tiene el compromiso de promover y lograr la formaluacinde las actividades y relaciones econmicas en todos los niveles.Desde el punto de vista de gnero, no es necesario hacer ningunadiferenciacin, ya que la mujer empresaria, especialmente de la micro ypequea empresa, ha demosfrado similar capacidad y eficiencia que loshombres. Incluso con algunas ventajas en cuanto ahorro, administracin ycumplimiento.Finalmente, no tiene ningn costo ambiental, porque se hata de unaimplementacin tributaria que no significa el consumo ni menos ladepredacin del ambiente, en ninguna de sus formas. Salvo el inevitable ydificilmente medible impacto derivado del aumento de la dinmica ycrecimiento de la economa y ibutacin. iniciativa legislativa modificara el T 'ftr**#l: ri':$ioi;,{r DE LA NORMA NACIONAL En el siguiente cuadro se expone los cambios propuestos: TUO Cdigo Tributario Iniciativa de Ley Artculo 8.- CONTRIBTryENTEContribuyente es aqul que realiza, orespecto del cual se produce el hechogenerador de la obligacin tributaria. Artculo t.- CONTRIBUYENTEContribuyente es aqul que realiza, orespecto del cual se produce el hechogenerador de la obligacin tributaria.El registro de los contribuyentes para elefecto de pagar sus impuestos y de emitirfacturas u otros comprobantes de pago, tiene carcter automtico. al hacer la endstream endobj 64 0 obj 1655 endobj 65 0 obj << /Length 66 0 R >> stream q 595.20 0 0 841.68 0.00 0.00 cm /Obj60 Do Q endstream endobj 66 0 obj 45 endobj 67 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.68 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj60 60 0 R >> /Subtype 63 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 59 0 R 65 0 R 61 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R ] /Count 7 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000562283 00000 n 59 9 0000481134 00000 n 0000481213 00000 n 0000548553 00000 n 0000560153 00000 n 0000560176 00000 n 0000561886 00000 n 0000561908 00000 n 0000562008 00000 n 0000562028 00000 n trailer << /Size 68 /Info 1 0 R /Root 13 0 R /Prev 480805 >> startxref 562391 %%EOF 68 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 69 0 obj << /Type /XObject /Subtype /Image /Name /Obj69 /Width 2480 /Height 3507 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 2480 >> /Length 92426 >> stream ,(k/&ڢ& b7:.dDDDHdhRdg39ܱ!sLr!p *T"""d48.":/\ HGtGF GF""""&JfaG3`Ss G9s0)?"""dYGl Dto#x쏑."""&E(|#s q"":0GG#p քDDDDDImFDr0dx.2vM !o7+T?xE+OWIvzaVNEA!#YCeA<HMpLDa(",јRVgeVuqnCAfa 30 S$gu A$(enذuA<'iN- &vPDrM0B;EQ]bj7T0 y +uma#wmݼ]G7a ƚo4u4i=o!tpDp,CD H߷zwޕӫ!#Lmxk_ +/t/T-]rh7~ֿaNZ_w !t;A-aC{ky8& ?ֽii~~ȵ]Vn+F?6Qiown[[{U^l=~:E0_0}jjٟ" {~oo:V> V au %giƚ'lC-a/mAu :$.>F)wڴ!M&G A65OCG7 ݮd 首B?M;i0vj &҃"E:a4 Ba45[ M!DDD0L0Aj@h04"ȮH4 ]|DDDDDLfQ *jD{ֿHON+}hC aw4Y~_awd2_;K4w!EdV &k ;*A?4!幨Jkނ!~ DzoׯW .kt1*)*UXO)tA f@"@a3\S@}v)~N-UPT!tJ%HS"APHbrvuAi>nTBg0& @7rPâ8"y(z#]&5/TӴm[dHӽ4 ; }p &&}(P^Ӥ]]!GAp$G Po}jڷI7&Doզ?_[ꮟһ[17%xwvַ}{/׻ߵ_h.^_z}?V % WF?u5k׷!q_ӽ{GU"U\/_#o_8}{9}~WN?Ο|yNu} Nm~g?{bu#q])z5_NC?׵cUau{ -); An &NW8|ǬA4zvrzvS6;N*-uuM5 2 ji MU1T!B0 &2! 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<315F34> Tj 0.00 Tc /F3 10.0 Tf 1 0 0 1 31.92 167.04 Tm <3BF1> Tj 0.00 Tc /F3 30.0 Tf 1 0 0 1 33.12 143.04 Tm <66746672> Tj 0.00 Tc /F3 6.0 Tf 1 0 0 1 33.84 135.84 Tm <2A6C6520> Tj 1 0 0 1 51.84 136.80 Tm <2F> Tj 0.72 Tc /F3 10.0 Tf 1 0 0 1 33.60 116.16 Tm <3A2720> Tj 1 0 0 1 39.12 118.32 Tm <272C2E2D2720> Tj 1 0 0 1 50.64 117.84 Tm <2C29> Tj 0.24 Tc /F3 12.0 Tf 1 0 0 1 81.84 699.84 Tm <417274ED63756C6F20> Tj 1 0 0 1 127.92 699.36 Tm <45452E2D20> Tj 1 0 0 1 150.00 699.36 Tm <444520> Tj 1 0 0 1 169.92 699.36 Tm <4C4120> Tj 1 0 0 1 189.60 699.36 Tm <4445434C4152414349D34E> Tj 0.00 Tc 1 0 0 1 82.32 685.68 Tm <54524942555441524941> Tj 0.24 Tc 1 0 0 1 82.08 672.24 Tm <4C6120> Tj 1 0 0 1 98.88 672.00 Tm <6465636C6172616369F36E20> Tj 1 0 0 1 157.92 671.52 Tm <7472696275746172696120> Tj 1 0 0 1 206.40 671.28 Tm <657320> Tj 1 0 0 1 220.32 671.52 Tm <6C6120> Tj 1 0 0 1 232.80 671.52 Tm <6D616E6966657374616369F36E> Tj 0.24 Tc 1 0 0 1 82.32 658.08 Tm <646520> Tj 1 0 0 1 97.44 658.08 Tm <686563686F7320> Tj 1 0 0 1 135.36 657.60 Tm <636F6D756E696361646F7320> Tj 1 0 0 1 203.28 657.36 Tm <6120> Tj 1 0 0 1 212.88 657.60 Tm <6C6120> Tj 1 0 0 1 225.36 657.36 Tm <41646D696E69737472616369F36E> Tj 0.00 Tc 1 0 0 1 82.08 644.40 Tm <5472696275746172696120> Tj 1 0 0 1 135.36 643.92 Tm <656E20> Tj 1 0 0 1 152.16 644.16 Tm <6C6120> Tj 1 0 0 1 166.08 643.92 Tm <666F726D6120> Tj 1 0 0 1 199.92 644.16 Tm <7920> Tj 1 0 0 1 211.44 643.68 Tm <6C7567617220> Tj 1 0 0 1 241.68 643.44 Tm <65737461626C656369646F73> Tj 0.24 Tc 1 0 0 1 81.84 630.72 Tm <706F7220> Tj 1 0 0 1 111.60 630.24 Tm <4C22792C20> Tj 1 0 0 1 146.64 630.00 Tm <5265676C616D73A131652C20> Tj 1 0 0 1 221.52 629.52 Tm <5265736F6C756369F36E20> Tj 1 0 0 1 289.20 629.04 Tm <6465> Tj 0.24 Tc 1 0 0 1 82.56 616.56 Tm <5375706572696E74656E64656E63696120> Tj 1 0 0 1 170.16 616.08 Tm <6F20> Tj 1 0 0 1 180.48 616.08 Tm <6E6F726D6120> Tj 1 0 0 1 216.00 615.84 Tm <646520> Tj 1 0 0 1 231.60 615.84 Tm <72616E676F20> Tj 1 0 0 1 264.48 615.36 Tm <73696D696C61722C> Tj 0.24 Tc 1 0 0 1 82.08 602.64 Tm <6C6120> Tj 1 0 0 1 98.88 602.40 Tm <6375616C20> Tj 1 0 0 1 126.24 602.88 Tm <706F6472E120> Tj 1 0 0 1 162.72 601.92 Tm <636F6E7374697475697220> Tj 1 0 0 1 216.48 601.92 Tm <6C6120> Tj 1 0 0 1 233.28 601.68 Tm <6261736520> Tj 1 0 0 1 262.56 602.16 Tm <7061726120> Tj 1 0 0 1 292.32 601.44 Tm <6C61> Tj 0.00 Tc 1 0 0 1 82.32 588.72 Tm <64657465726D696E616369F36E20> Tj 1 0 0 1 154.08 588.24 Tm <646520> Tj 1 0 0 1 168.48 588.48 Tm <6C6120> Tj 1 0 0 1 180.24 588.00 Tm <6F626C6967616369F36E20> Tj 1 0 0 1 233.76 587.76 Tm <747269627574617269612E> Tj 0.00 Tc 1 0 0 1 82.08 561.12 Tm <4C6120> Tj 1 0 0 1 98.16 560.88 Tm <41646D696E69737472616369F36E20> Tj 1 0 0 1 176.64 560.40 Tm <547269627574617269612C20> Tj 1 0 0 1 232.08 559.92 Tm <6120> Tj 1 0 0 1 241.20 559.92 Tm <736F6C69636974756420> Tj 1 0 0 1 286.32 559.44 Tm <64656C> Tj 0.00 Tc 1 0 0 1 82.32 546.72 Tm <646575646F7220> Tj 1 0 0 1 129.84 546.48 Tm <7472696275746172696F2C20> Tj 1 0 0 1 192.48 546.72 Tm <706F6472E120> Tj 1 0 0 1 235.20 545.76 Tm <6175746F72697A617220> Tj 1 0 0 1 292.32 545.52 Tm <6C61> Tj 0.00 Tc 1 0 0 1 81.84 533.52 Tm <70726573656E74616369F36E20> Tj 1 0 0 1 147.36 532.56 Tm <646520> Tj 1 0 0 1 163.20 532.56 Tm <6C6120> Tj 1 0 0 1 175.92 532.32 Tm <6465636C6172616369F36E20> Tj 1 0 0 1 235.44 532.08 Tm <7472696275746172696120> Tj 1 0 0 1 283.92 532.32 Tm <706F72> Tj 0.24 Tc 1 0 0 1 82.08 519.12 Tm <6D6564696F7320> Tj 1 0 0 1 131.76 518.64 Tm <6D61676EE97469636F732C20> Tj 1 0 0 1 206.16 518.40 Tm <6661782C20> Tj 1 0 0 1 238.32 517.92 Tm <7472616E73666572656E636961> Tj 0.00 Tc 1 0 0 1 82.32 505.20 Tm <656C65637472F36E6963612C20> Tj 1 0 0 1 142.80 504.96 Tm <6F20> Tj 1 0 0 1 153.60 505.20 Tm <706F7220> Tj 1 0 0 1 174.72 504.72 Tm <6375616C717569657220> Tj 1 0 0 1 224.16 504.24 Tm <6F74726F20> Tj 1 0 0 1 248.16 504.24 Tm <6D6564696F20> Tj 1 0 0 1 283.44 504.48 Tm <717565> Tj 0.00 Tc 1 0 0 1 82.32 491.04 Tm <7365F1616C652C20> Tj 1 0 0 1 130.56 491.28 Tm <70726576696F20> Tj 1 0 0 1 177.60 490.32 Tm <63756D706C696D69656E746F20> Tj 1 0 0 1 260.64 489.84 Tm <646520> Tj 1 0 0 1 287.52 489.84 Tm <6C6173> Tj 0.24 Tc 1 0 0 1 82.32 477.12 Tm <636F6E646963696F6E657320> Tj 1 0 0 1 149.52 477.36 Tm <71756520> Tj 1 0 0 1 177.12 476.64 Tm <736520> Tj 1 0 0 1 197.04 476.40 Tm <65737461626C657A636120> Tj 1 0 0 1 256.32 476.16 Tm <6D656469616E7465> Tj 0.24 Tc 1 0 0 1 82.32 463.20 Tm <5265736F6C756369F36E20> Tj 1 0 0 1 140.64 462.72 Tm <646520> Tj 1 0 0 1 156.48 462.48 Tm <5375706572696E74656E64656E63696120> Tj 1 0 0 1 244.08 462.00 Tm <6F20> Tj 1 0 0 1 254.16 462.00 Tm <6E6F726D6120> Tj 1 0 0 1 289.44 461.52 Tm <6465> Tj 0.24 Tc 1 0 0 1 81.84 449.28 Tm <72616E676F20> Tj 1 0 0 1 125.52 448.80 Tm <73696D696C61722E20> Tj 1 0 0 1 176.88 448.56 Tm <41646963696F6E616C6D656E74652C20> Tj 1 0 0 1 272.88 448.56 Tm <706F6472E1> Tj 0.00 Tc 1 0 0 1 82.32 435.12 Tm <65737461626C6563657220> Tj 1 0 0 1 138.00 435.12 Tm <7061726120> Tj 1 0 0 1 167.28 434.40 Tm <64657465726D696E61646F7320> Tj 1 0 0 1 240.48 433.92 Tm <646575646F72657320> Tj 1 0 0 1 292.32 433.92 Tm <6C61> Tj 0.24 Tc 1 0 0 1 82.32 420.96 Tm <6F62FC67616369F36E20> Tj 1 0 0 1 136.80 420.72 Tm <646520> Tj 1 0 0 1 151.44 421.20 Tm <70726573656E74617220> Tj 1 0 0 1 199.92 420.48 Tm <6C6120> Tj 1 0 0 1 212.40 420.24 Tm <6465636C6172616369F36E20> Tj 1 0 0 1 271.92 420.00 Tm <656E20> Tj 1 0 0 1 287.28 420.00 Tm <6C6173> Tj 0.00 Tc 1 0 0 1 82.32 407.28 Tm <666F726D617320> Tj 1 0 0 1 128.64 406.80 Tm <616E74657320> Tj 1 0 0 1 166.56 406.56 Tm <6D656E63696F6E6164617320> Tj 1 0 0 1 243.12 406.56 Tm <7920> Tj 1 0 0 1 262.56 406.08 Tm <656E20> Tj 1 0 0 1 287.28 405.84 Tm <6C6173> Tj 0.24 Tc 1 0 0 1 82.32 393.36 Tm <636F6E646963696F6E657320> Tj 1 0 0 1 142.80 393.36 Tm <71756520> Tj 1 0 0 1 162.96 392.64 Tm <736520> Tj 1 0 0 1 176.16 392.64 Tm <7365F1616C6520> Tj 1 0 0 1 208.80 393.12 Tm <7061726120> Tj 1 0 0 1 233.04 392.40 Tm <656C6C6F2E> Tj 0.24 Tc 1 0 0 1 81.84 365.52 Tm <4C6F7320> Tj 1 0 0 1 105.60 365.04 Tm <646575646F72657320> Tj 1 0 0 1 154.08 365.04 Tm <7472696275746172696F7320> Tj 1 0 0 1 209.76 364.56 Tm <6465626572616E20> Tj 1 0 0 1 253.68 364.32 Tm <636F6E7369676E6172> Tj 0.24 Tc 1 0 0 1 82.08 351.12 Tm <656E20> Tj 1 0 0 1 102.00 351.12 Tm <737520> Tj 1 0 0 1 121.68 350.88 Tm <6465636C6172616369F36E2C20> Tj 1 0 0 1 189.12 350.64 Tm <656E20> Tj 1 0 0 1 209.28 350.64 Tm <666F726D6120> Tj 1 0 0 1 246.72 350.40 Tm <636F72726563746120> Tj 1 0 0 1 294.48 351.36 Tm <79> Tj 0.24 Tc 1 0 0 1 101.76 337.20 Tm <656E746164612C20> Tj 1 0 0 1 144.96 337.20 Tm <6C6F7320> Tj 1 0 0 1 168.72 336.72 Tm <6461746F7320> Tj 1 0 0 1 204.48 336.72 Tm <736F6C6963697461646F7320> Tj 1 0 0 1 265.44 336.96 Tm <706F7220> Tj 1 0 0 1 292.08 336.24 Tm <6C61> Tj 0.00 Tc 1 0 0 1 105.84 323.28 Tm <696E69737472616369F36E20> Tj 1 0 0 1 159.60 323.04 Tm <547269627574617269612E> Tj 0.24 Tc 1 0 0 1 81.84 295.20 Tm <4C6120> Tj 1 0 0 1 97.68 295.20 Tm <6465636C6172616369F36E20> Tj 1 0 0 1 155.76 294.96 Tm <726566657269646120> Tj 1 0 0 1 196.56 294.72 Tm <6120> Tj 1 0 0 1 204.96 294.72 Tm <6C6120> Tj 1 0 0 1 216.96 294.48 Tm <64657465726D696E616369F36E20> Tj 1 0 0 1 288.96 294.24 Tm <6465> Tj 0.00 Tc 1 0 0 1 81.84 281.28 Tm <6C6120> Tj 1 0 0 1 96.00 281.28 Tm <6F62FC67616369F36E20> Tj 1 0 0 1 151.92 280.80 Tm <7472696275746172696120> Tj 1 0 0 1 201.36 281.28 Tm <706F6472E120> Tj 1 0 0 1 234.96 280.56 Tm <73657220> Tj 1 0 0 1 254.40 280.32 Tm <73757374697475696461> Tj 0.00 Tc 1 0 0 1 81.84 266.64 Tm <64676E74726F20> Tj 1 0 0 1 121.92 266.88 Tm <64656C20> Tj 1 0 0 1 145.68 267.36 Tm <706C617A6F20> Tj 1 0 0 1 180.72 266.64 Tm <646520> Tj 1 0 0 1 200.88 267.12 Tm <70726573656E74616369F36E20> Tj 1 0 0 1 271.20 266.16 Tm <646520> Tj 1 0 0 1 292.08 266.16 Tm <6C61> Tj 0.24 Tc 1 0 0 1 89.52 252.48 Tm <72626D612E20> Tj 1 0 0 1 122.16 252.96 Tm <56656E6369646F20> Tj 1 0 0 1 169.44 252.72 Tm Tj 1 0 0 1 196.80 252.72 Tm <6C6120> Tj 1 0 0 1 211.20 252.48 Tm <6465636C6172616369F36E20> Tj 1 0 0 1 272.16 252.96 Tm <706F6472E1> Tj 0.00 Tc 1 0 0 1 81.84 239.04 Tm <6222696A20> Tj 1 0 0 1 108.96 239.04 Tm <72656374696669636164612C20> Tj 1 0 0 1 176.64 238.56 Tm <64656E74726F20> Tj 1 0 0 1 221.04 238.32 Tm <64656C20> Tj 1 0 0 1 249.36 238.80 Tm <706C617A6F20> Tj 1 0 0 1 288.96 238.08 Tm <6465> Tj 0.00 Tc 1 0 0 1 81.84 225.60 Tm <70666573637269706369F36E2C20> Tj 1 0 0 1 149.28 225.36 Tm <70726573656E74616E646F20> Tj 1 0 0 1 213.84 225.36 Tm <7061726120> Tj 1 0 0 1 239.76 224.64 Tm <74616C20> Tj 1 0 0 1 256.80 224.40 Tm <65666563746F20> Tj 1 0 0 1 291.84 224.64 Tm <6C61> Tj 0.24 Tc 1 0 0 1 81.12 210.48 Tm <64E9636C6172616369F36E20> Tj 1 0 0 1 161.52 210.72 Tm <726563746966696361746F72696120> Tj 1 0 0 1 247.92 210.48 Tm <726573706563746976612E> Tj 0.00 Tc 1 0 0 1 81.60 197.04 Tm <5472616E736375727269646F20> Tj 1 0 0 1 151.68 196.56 Tm <656C20> Tj 1 0 0 1 168.24 197.28 Tm <706C617A6F20> Tj 1 0 0 1 201.84 196.32 Tm <646520> Tj 1 0 0 1 220.80 197.04 Tm <70726573637269706369F36E20> Tj 1 0 0 1 287.76 196.32 Tm <6E6F> Tj 0.24 Tc 1 0 0 1 81.60 183.36 Tm <706F6472E120> Tj 1 0 0 1 115.68 183.12 Tm <70726573656E746172736520> Tj 1 0 0 1 176.88 182.40 Tm <6465636C6172616369F36E20> Tj 1 0 0 1 238.32 182.40 Tm <726563746966696361746F726961> Tj 0.24 Tc 1 0 0 1 81.84 168.72 Tm <616C67756E612E> Tj 0.24 Tc 1 0 0 1 81.60 140.88 Tm <4C6120> Tj 1 0 0 1 101.28 140.64 Tm <6465636C6172616369F36E20> Tj 1 0 0 1 163.44 140.40 Tm <726563746966696361746F72696120> Tj 1 0 0 1 232.32 140.16 Tm <737572746972E120> Tj 1 0 0 1 270.48 139.92 Tm <65666563746F> Tj 0.24 Tc 1 0 0 1 81.84 126.48 Tm <636F6E20> Tj 1 0 0 1 104.40 126.48 Tm <737520> Tj 1 0 0 1 119.76 126.96 Tm <70726573656E74616369F36E20> Tj 1 0 0 1 186.00 126.24 Tm <7369656D70726520> Tj 1 0 0 1 229.44 126.72 Tm <71756520> Tj 1 0 0 1 252.00 126.00 Tm <64657465726D696E65> Tj 0.24 Tc 1 0 0 1 81.60 112.80 Tm <696775616C20> Tj 1 0 0 1 109.68 112.56 Tm <6F20> Tj 1 0 0 1 120.00 112.56 Tm <6D61796F7220> Tj 1 0 0 1 155.04 112.32 Tm <6F62FC67616369F36E2E20> Tj 1 0 0 1 213.12 112.32 Tm <456E20> Tj 1 0 0 1 230.88 112.08 Tm <6361736F20> Tj 1 0 0 1 256.56 112.08 Tm <636F6E74726172696F> Tj 0.00 Tc 1 0 0 1 81.60 98.40 Tm <737572746972E120> Tj 1 0 0 1 120.00 98.16 Tm <65666563746F7320> Tj 1 0 0 1 161.76 98.16 Tm <736920> Tj 1 0 0 1 177.36 97.92 Tm <64656E74726F20> Tj 1 0 0 1 216.00 97.92 Tm <646520> Tj 1 0 0 1 234.48 97.92 Tm <756E20> Tj 1 0 0 1 255.12 98.40 Tm <706C617A6F20> Tj 1 0 0 1 288.72 97.68 Tm <6465> Tj 0.24 Tc 1 0 0 1 81.60 84.48 Tm <736573656E746120> Tj 1 0 0 1 124.08 85.68 Tm <2836302920> Tj 1 0 0 1 151.92 84.24 Tm <64ED617320> Tj 1 0 0 1 178.32 84.24 Tm <68E162696C657320> Tj 1 0 0 1 220.08 84.00 Tm <7369737569656E74657320> Tj 1 0 0 1 276.00 83.76 Tm <6120> Tj 1 0 0 1 289.20 83.76 Tm <7375> Tj 0.24 Tc 1 0 0 1 307.44 768.96 Tm <7072696D65726120> Tj 1 0 0 1 370.32 768.00 Tm <6465636C6172616369F36E20> Tj 1 0 0 1 450.96 767.76 Tm <646520> Tj 1 0 0 1 483.84 768.00 Tm <696E677265736F73> Tj 0.24 Tc 1 0 0 1 307.44 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autorizar lapresentacin de la declaracin tributaria pormedios magnticos, fax, transferenciaelectrnica, o por cualquier otro medio queseale, previo cumplimiento de lascondiciones que se establezca medianteResolucin de Superintendencia o norma derango similar. Adicionalmente, podrestablecer para determinados deudores laobgacin de presentar la declaracin en lasformas antes mencionadas y en lascondiciones que se seale para ello.Los deudores tributarios deberan consignaren su declaracin, en forma correcta y entada, los datos solicitados por la inistracin Tributaria. La declaracin referida a la determinacin dela obgacin tributaria podr ser sustituida dgntro del plazo de presentacin de la rbma. Vencido ste, la declaracin podr b"ij rectificada, dentro del plazo depfescripcin, presentando para tal efecto la dclaracin rectificatoria respectiva. Transcurrido el plazo de prescripcin nopodr presentarse declaracin rectificatoriaalguna.La declaracin rectificatoria surtir efectocon su presentacin siempre que determineigual o mayor obgacin. En caso contrariosurtir efectos si dentro de un plazo de sesenta (60) das hbiles sisuientes a su primera declaracin de ingresosconsignando el I.G.V. y el impuesto a larenta que les corresponda.Artculo t8.- DB LA DECLARACINTRIBUTARIALa declaracin tributaria es la manifestacinde hechos comunicados a la AdministracinTributaria en la forma y lWar establecidospor L"y, Reglamento, Resolucin deSuperinteirdencia o norma de rango similar,la cual podr constituir la base para Iadeterminacin de la obligacin tributaria.La Administracin Tributaria, a solicitud deldeudor tributario, podr autorizar lapresentacin de la declaracin tributaria pormedios magnticos, fax, transfsrsasi.electrnica, o por cualquier otro medio queseale, previo cumplimiento de lascondiciones que se establezca medianteResolucin de Superintendencia o nonna derango similar. Adicionalmente, podrestablecer para determinados deudores laobligacin de presentar la declaracin en lasformas antes mencionadas y en lascondiciones que se seale para ello.Los deudores tributarios debern consignaren su declaracin, en forma correcta ysustentada, los datos socitados por laAdministracin Tributaria.EI incumplimiento en hacer las peridicasdeclirraciones trib utarias, ser sancionadocon multas escalonadas, de acuerdo alcapital y nivel econmico delcontribuyente, determinado por el montode las ventas declarado por cada personnatural o jurdica.Las declaraciones de los contribuyentesrealizadas dentro de las 24 horassiguientes u su vencimiento, sIo seconsideran retraso, cobrndoseles el 107odel monto total de la multacorrespondiente al incumplimiento.La declaracin referida a la determinacin de endstream endobj 73 0 obj 3195 endobj 74 0 obj << /Length 75 0 R >> stream q 595.20 0 0 841.68 0.00 0.00 cm /Obj69 Do Q endstream endobj 75 0 obj 45 endobj 76 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.68 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj69 69 0 R >> /Subtype 72 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 68 0 R 74 0 R 70 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R 76 0 R ] /Count 8 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000680780 00000 n 68 9 0000562720 00000 n 0000562799 00000 n 0000655457 00000 n 0000677110 00000 n 0000677133 00000 n 0000680383 00000 n 0000680405 00000 n 0000680505 00000 n 0000680525 00000 n trailer << /Size 77 /Info 1 0 R /Root 13 0 R /Prev 562391 >> startxref 680895 %%EOF 77 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 78 0 obj << /Type /XObject /Subtype /Image /Name /Obj78 /Width 2480 /Height 3507 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 2480 >> /Length 69660 >> stream ;GQ@YiV$mJDp##s.7莌#lGF2tGD2GTD#B6qPў]Fh4GѭF"B5eѴm.GDtNyDta":#菗E]ѴGDtGdx#t]tGDpC]3#8Crˢ:."n?UaN } ׿}V=_`H'!oDXDX##"½",[JwZK}?¿A~.a onۥ!W~܆B܆_ CXHUua%~WaȒ[]WZDZP{^봯m+m.[o+1zׯ'MMׇ 1R?iaKߛAp.[ۯմ~0ZޥK_ilT4[Cuokm} l/ Ұz!D:k#0ԏEmXaeл[J;peց0RA0AF6TA4h8iE Mh5N+im.qH44wqV XWk %S- M=ؠB (b0@qN ؠL 0U 0VcAwM 0im1 ☦!@d4+?޿ 0al*گdGײtҵi{Rv!1M.:i l) :(:BRtIAaB&0V0CL&,!*iUd%Efr/Ѹp0`0ڪj*kzj04 m}SMBT!&j*vDMWDDDDDDDDDDDDDDDDDTjBdL h0adi$=iD4‚ &b0 0X&C;L , 00L& DDDDDDq@lDDDDDDq@+? 80?;$wLKAL6d7 Di͙D[v[L0'…L@®.(P4~~j" pwۃp;JWaYACN|m7M.u_U_:C:i2$g2 y:# fyt}4d&N5"kJKW 0*!a`Aa apS`" ! 2@DL 3@B!0fbE!BqMd 'a?ZO §ުFXT`>d!.в$Rm'I0i'Il2'C"޼=H!/[ta2Zk}zzz/IH+CVO*4?[un*_wõ֨U~zNu]uօ]mG|u֕ڼGO_A.{AE*|%O~ ߿_AU t _*b ?1KN $3$ KzַV$_{Dom*_¥ïak'JKDoDQ77ނ}~z7߯_d!?[h.7]/mm_"$u d7d$_{dAo_/Z}_j}H]k]Tk]kk[}WX0_k v_0K_^_vm{k.\5^_|5^c^WpjvctZ\WaK1݂]6%c+XK/ڰ`}C#ECPF0U`_{㶓bM48ӵ8XiCXaPoqI| { NV0gL0i[P;ح5}  >(&!aAA 銊bMAAL{IqIڱ; &F 0SI\; cj}Z#M6DqKSnTpM!lS cwT4ؠBpMMhC0P,rC8&A<0t'+㦃 M0[ dG[O"8U!Mm5&&aV0#5tG_9TEa(pB!"(0aA ai ȃiȮȮ` 91= &eqB!R\SL&EMB PA4L eX0!U5 k2L"" 0L";(:&a aDDGDDDDD{??'k}v#{dVɛ%L3]MB$yn/h-+9„‚  d0 l((\)P"aT§RU^иzӾi `idcGDmMI?^5wt~ZVO__Up)΂ELdyN&N!R>FǓAE.c5g )d:D32R<# ΋;0tF&[[ǹ! 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quecorresponda en ejercicio de sus facultades.No surtir efectos aquella declaracinrectificatoria presentada con posterioridad alplazo otorgado por la AdministracinTributaria segn 1o dispuesto en el Artculo75 o una vez cukninado el proceso deverificacin o fiscalizac\n por tributos yperodos que hayan sido motivo deverificacin o fiscalizacin, salvo que stadeterrnine una mayor obgacin.La presentacin de declaracionesrectificatorias se efectuar en la forma ycondiciones que establezca IaAdministracin Tributaria.Se presume sin admitir prueba en contrario,que toda declaracin tributaria esjurada". la obligacin tributaria podr ser sustituidade,ntro del plazo de presentacin de lamisma. 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