a) Withholding Agent:
1. Open in its books an account called "Sales Tax - Deductions Payable." In the account control monthly deductions to suppliers and account for payments to SUNAT.
Example:
If
January Retention Agent has made deductions in the amount of S /. 150, and in turn has declared and made the corresponding payment to the SUNAT, using the EDP-Agent Retention, virtual Form No. 626, the registration fee for this month are as follows:
2. It should also keep a "Record Retention Scheme" in which debit and credit control regarding the account payable by each provider. The register shall contain at least the following information in separate columns:
* Date of the transaction.
* Name and number of supporting documents.
* Type of transaction, such as purchases, adjustments to the operation, full or partial payments, compensation, exchange of invoices for bills of exchange, among others.
* Amount of the transaction, recorded in the debit or credit, as appropriate to the nature of the transaction.
* resulting from the account balance payable by each provider.
* Type of transaction, such as purchases, adjustments to the operation, full or partial payments, compensation, exchange of invoices for bills of exchange, among others.
* Amount of the transaction, recorded in the debit or credit, as appropriate to the nature of the transaction.
* resulting from the account balance payable by each provider.
NOTE:
1.-Retention Agent using mechanized or computerized accounting record may bear noting that the total monthly transactions made with each provider on a consolidated basis, provided that the link system maintain the required information and verification can be made individually for each transaction.
2.-The "Record Retention Scheme" may not have a backlog of more than 10 working days from the first working day following the date of receipt or issue, as appropriate, the document that supports the transactions with suppliers. In addition, will apply the provisions of the Superintendency Resolution No. 132-2001/SUNAT, which governs the procedure for approval of books and records related to tax matters.
2.-The "Record Retention Scheme" may not have a backlog of more than 10 working days from the first working day following the date of receipt or issue, as appropriate, the document that supports the transactions with suppliers. In addition, will apply the provisions of the Superintendency Resolution No. 132-2001/SUNAT, which governs the procedure for approval of books and records related to tax matters.
b) The provider:
will open in its accounting, a sub-account called "Sales Tax Withheld" into account "the General Sales Tax." In this sub is controlled by whom he was withholding withholding agents made and applications for such deductions to the GST payable.
Example:
A company "A" LE payment procedures During the month of January 2003 for S /. 150, however only applied for that month S /. 50.00 dragging in this manner for the month of February 2003 amounted to S /. 100 applied for retention.
then attached a diagram that plots the course:
0 comments:
Post a Comment