Usted envió su DD.JJ anual del 2014 con un pasivo de S/. 115,000, transcurriendo 5 meses, es notificado con una carta y requerimiento señalando que sera fiscalizado el ejercicio 2014. Es así, SUNAT mediante cruce de información a sus proveedores determina que el saldo de S/. 115,000 ya había sido cancelado.
Cabe precisar, la administración tributaria emitió el requerimiento de sustentación de reparos a fin de que sustente el porque incluyo las facturas como saldo pendiente, en respuesta del contribuyente las fechas de cancelación habían sido anterior a la presentación de la DD.JJ anual y las facturas tenían la condición al contado. Ante esta situación usted habría incurrido en una causal sobre "su declaración presentara dudas respecto su veracidad" y por lo tanto el hecho cierto para la administración tributaria es la diferencia patrimonial y seria acotada como ventas presuntas que serán significativas para el contribuyente..
Por Jerson Chavez
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