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Minimum requirements

The Withholding shall be required to fulfill the following minimum requirements:

Printed information:

1.-Identification Data Retention Agent:

a. "Name and names, corporate name. B.
-Address tax. C.
-Number of RUC.

2. Document Name: "Withholding."

3. Numbering Series and serial number.

4. Data from the press or printing company that made the impression: a.

-full first name, corporate name. B.
-Number of RUC. C.
-date printing.

5. Print authorization number given by the SUNAT, which will be recorded along with the data of the printing press or printing company.

6. Destination of the original and copies:

a. "In the original:" Provider. "
b. "In the first copy:" Issuer "Withholding Agent."
c. "In the second copy," SUNAT. " The second copy retained by the Agent Retention

, who must keep a file and listed in chronological order suppliers.

not necessarily printed information:

1. Names and surnames, name and address of the supplier. 2. Provider Number RUC.
3. Date of the "Withholding."
4. Identification of pay stubs or debit notes which led to retention:
a.-type document. B.
-numbering: Series and serial number. C.
-date of issue.
5. Payment amount.
6. Amount withheld.

NOTE:

1. Subjects excluded as withholding agents shall apply for the drop in withholding and / or cancellation of the authorization to print the case to date in operating their exclusion as such.

2 .- The characteristics of the "Withholding", as appropriate, shall be those listed in paragraphs 1 and 4 of Article 9 of Regulation Voucher.

3 .- The printing of the above proof for withholding agents shall be conducted:
a) a printing service, must file Form No. 816 - "Authorization through SUNAT Print Online Operations "and comply with the provisions of Superintendency Resolution No. 110-2000/SUNAT , rule setting the terms and conditions to apply for permits using SUNAT print Online Operations, and in whatever appropriate, the obligations outlined in numerals 1, 4, 5, 6, 7, 9, 10 and 11.1 of Article 12 Regulation No. Voucher.

b) Without using a printing press, withholding agents may use their own computer system. To do this, first submit the form require 806 to SUNAT to authorize the number assigned to the point of emission and the range of receipts to print. In this case, proof of payment is not required to comply with the data of the printing press and the obligations under paragraph 1 of Article 9 of the Regulation Voucher.

This authorization shall be sought from the date of appointment Retention Agent