TEXTO PAGINA: 55
NORMAS LEGALES El Peruano Lima, viernes 3 de noviembre de 2006 332169 PROVINCIAS MUNICIPALIDAD DE LA PERLA Inician proceso administrativo disci- plinario a ex Jefe de la Oficina de Administración Tributaria y Rentas de la Municipalidad RESOLUCIÓN DE ALCALDÍA Nº 096-2006-MDLP-ALC /D3HUODGHRFWXEUHGHO (/$/&$/'('(/$081,&,3$/,'$''(/ ',675,72'(/$3(5/$ 9LVWRHO,QIRUPH1&(3$'0'/3GHIHFKD OD&RPLVLyQ(VSHFLDOGH3URFHVRV$GPLQLVWUDWLYRV'LVFLSOLQDULRVUHPLWHDO'HVSDFKRGH$OFDOGtDHO'LFWDPHQ1&(3$'0'/3GRQGHVHUHFRPLHQGDDSHUWXUDUSURFHVR DGPLQLVWUDWLYR GLVFLSOLQDULR D H[ IXQFLRQDULR TXHVH HQFXHQWUD LQFXUVR HQ HO ,QIRUPH 1 0'/3*&, GH OD *HUHQFLD GH &RQWURO ,QVWLWXFLRQDO VREUH HO(;$0(1 (63(&,$/ 352*5$0$'2 $ /$ *(5(1&,$'($'0,1,675$&,2175,%87$5,$325/26$f26'(/<352<(&&,21'(/26$f26<'(/$081,&,3$/,'$'',675,7$/'(/$3(5/$ \ &216,'(5$1'2 4XH PHGLDQWH ,QIRUPH 1 0'/3*&, GH IHFKD GH MXOLR GHO OD *HUHQFLD GH &RQWURO,QVWLWXFLRQDOUHPLWHDO'HVSDFKRGH$OFDOGtDXQDFRSLDGHO2¿FLR1 0'/3*&,GHIHFKD\XQDQLOODGRGHO,QIRUPH10'/3*&,SUHVHQWDGRDO HQWH 6XSHULRU GH &RQWURO VREUH HO ([DPHQ (VSHFLDO3URJUDPDGR D OD *HUHQFLD GH$GPLQLVWUDFLyQ 7ULEXWDULDSRUORVDxRV\SUR\HFFLyQGHORVDxRV\ 4XHPHGLDQWH0HPRUiQGXP1$/&0'/3 GHIHFKDHO$OFDOGHUHPLWHODGRFXPHQWDFLyQDO*HUHQWH0XQLFLSDOGRQGHGLVSRQHTXHVHVLUYDWRPDUHQFXHQWDODV5HFRPHQGDFLRQHVVHxDODGDVSRUOD*HUHQFLDGH&RQWURO,QVWLWXFLRQDODWUDYpVGHO,QIRUPH10'/3&*&, VH DGMXQWD FRSLD GHO ,QIRUPH 1*$-0'/3HPLWLGRSRUOD*HUHQFLDGH$VHVRUtD-XUtGLFD 4XHHQFXPSOLPLHQWRGHODVDWULEXFLRQHV\IDFXOWDGHV HVWDEOHFLGDVHQHODUWtFXORGHO5HJODPHQWRGHOD/H\GH%DVHVGHOD&DUUHUD$GPLQLVWUDWLYD\5HPXQHUDFLRQHVGHO6HFWRU3~EOLFRDSUREDGRPHGLDQWH'HFUHWR6XSUHPR1 3&0 OD &RPLVLyQ (VSHFLDO GH 3URFHVRV$GPLQLVWUDWLYRV'LVFLSOLQDULRVKDSURFHGLGRDODUHYLVLyQGHORVDQWHFHGHQWHVFRQWHQGLGRVHQHO,QIRUPH10'/3*&, GHO ([DPHQ (VSHFLDO 3URJUDPDGR DOD*HUHQFLDGH&RQWURO,QVWLWXFLRQDOD¿QGHHIHFWXDUVXVDQiOLVLV\HYDOXDFLyQTXHSHUPLWDH[SHGLUHO'LFWDPHQTXHFRUUHVSRQGDVHJ~QODREVHUYDFLyQ La Gerencia de Control Institucional mediante Informe Nº004-2006/MDLP/GCI establece las siguientes observaciones: OBSERVACION Nº 1.- NO SE HA UBICADO ALGUNOS RECIBOS POR EL PAGO DEL IMPUESTO PREDIAL Y ARBITRIOS DE LOS AÑOS 2,000 AL 2,002 POR LA CANTIDAD DE S/. 2,944.32 &RPRUHVXOWDGRGHODUHYLVLyQVHOHFWLYDHIHFWXDGDGH ORVUHFLERVGHSDJRGHOLPSXHVWRSUHGLDODUELWULRV\GHORVH[SHGLHQWHV SUHVHQWDGRV SRU ORV FRQWULEX\HQWHV SDUD HOGHVFDUJRGHORVUHFLERVTXHIXHURQSDJDGRVHQORVDxRV\DOUHVSHFWRVHKDHYLGHQFLDGRTXHORVUHFLERVSDJDGRVQRVHHQFXHQWUDQHQORVDUFKLYRVFRQWDEOHVGHOD(QWLGDGWDPSRFRVHHQFXHQWUDQUHJLVWUDGRVHQHOUHVXPHQGHLQJUHVRVGHOGtD 4XH HO DUWtFXOR QXPHUDO GH OD /H\ 1 /H\GHO3URFHGLPLHQWR$GPLQLVWUDWLYR*HQHUDO\HODUWtFXORHVWDEOHFHTXH³TXHGDQSURKLELGDVROLFLWDUDORVDGPLQLVWUDGRVODFRQVWDQFLDGHSDJRVHVGHFLUODFRQVWDQFLDGHSDJR´HVGHFLUODFRQVWDQFLDGHSDJRGHEHHVWDUHQPDQRVGHODDGPLQLVWUDFLyQWULEXWDUtD4XHHODUWtFXORGHO/LEUR3ULPHURGHOD2EOLJDFLyQ 7ULEXWDULDLQGLFDODVGHXGDVWULEXWDULDVTXHSUHVFULEHQKDVWDDxRV\DxRVSDUDTXLHQHVQRSUHVHQWDURQODGHFODUDFLyQMXUDGDUHVSHFWLYD(QWRQFHVVHHQWLHQGHTXHORVUHFLERVGHSDJRGHEHQGHTXHGDUVHDUFKLYDGR\LQJUHVDGRHQHOUHSRUWHGHLQJUHVRVGHODUHFDXGDFLyQGLDULD 4XHHO5HJODPHQWRGH2UJDQL]DFLyQ\)XQFLRQHVYLJHQWH GHODxR HVWDEOHFHHQHODUWtFXORVRQIXQFLRQHV\DWULEXFLRQHVGHOD2¿FLQDGH$GPLQLVWUDFLyQ7ULEXWDULD\5HQWDV\HVSHFt¿FDPHQWHHOLQFLVRK HVWDEOHFHSURJUDPDU\FRQWURODUODHPLVLyQGHUHFLERV\HVSHFLHVYDORUDGDVSDUDODDFRWDFLyQ\FREURVGHORVGLYHUVRVWULEXWRV (O0DQXDOGH2UJDQL]DFLyQ\)XQFLRQHVYLJHQWHGHODxR HVWDEOHFHGHQWURGHODVIXQFLRQHVHVSHFt¿FDVGHO-HIHGHOD2¿FLQDGH$GPLQLVWUDFLyQ\5HQWDV³HMHUFHUDFFLRQHVGH UHYLVLyQ \ YHUL¿FDFLyQ GH ODV GHFODUDFLRQHV MXUDGDVUHFLERV\GHPiVGRFXPHQWRVGHOD2¿FLQD\GHORVTXHSUHVHQWHQORVFRQWULEX\HQWHVDVtFRPRODEDVHGHGDWRVGHORVSDGURQHV\UHJLVWUR~QLFRPXQLFLSDOUHDOL]DUGLDJQyVWLFRVH LQYHVWLJDFLRQHV VREUH HO VLVWHPD WULEXWDULR PXQLFLSDO \SURJUDPDVGHDGPLQLVWUDFLyQ\¿VFDOL]DFLyQWULEXWDULD )DOWDGHXQFRQWURODGHFXDGRHQORVUHFLERVGHSDJRD WUDYpVGHXQ6RIWZDUHGH5HQWDVTXHHQODFHORVSDJRVDFXHQWDGHWHVRUHUD\ORVGHVFDUJRVTXHUHDOL]DODR¿FLQDGH$GPLQLVWUDFLyQ7ULEXWDULD\5HQWDV /RPHQFLRQDGROtQHDVDUULEDKDWUDtGRFRPRFRQVHFXHQFLD TXHSUHVXQWDPHQWHDOJXQRV&RPSUREDQWHVQRKD\DQVLGRHPLWLGRVSRU7HVRUHUtDGHOD&RUSRUDFLyQ(GLOGHOD3HUOD /D *HUHQFLD GH &RQWURO ,QVWLWXFLRQDO PHGLDQWH 2¿FLR 10'/3*&,GHIHFKD GHHQHURGHO UHPLWLy OD&RPXQLFDFLyQGH+DOOD]JRVDO'U9,&7253,172*(/'5(6H['LUHFWRUGH$GPLQLVWUDFLyQ7ULEXWDULD\5HQWDVSDUDTXHHQXQSOD]RGHWUHVGtDVGHUHFHSFLRQDGRODFRPXQLFDFLyQHIHFWXpVXVFRPHQWDULRV\DFODUDFLRQHVDODIHFKDGHODFXOPLQDFLyQGHO LQIRUPHKDELHQGRWUDQVFXUULGRFRQGHPDVLDGRH[FHVRHOSOD]RRWRUJDGRQRKDHIHFWXDGRQLQJ~QGHVFDUJRGHDFXHUGRDODFRPXQLFDFLyQGHKDOOD]JRVHIHFWXDGD 4XH HQ RSLQLyQ GHO $XGLWRU FRPR UHVXOWDGR GH OD HYDOXDFLyQDORVGHVFDUJRVVHKDGHWHUPLQDGRTXHOHDVLVWHUHVSRQVDELOLGDGDGPLQLVWUDWLYDDOH[IXQFLRQDULR'U9,&7253,172*(/'5(6H[-HIHGHOD2¿FLQDGH$GPLQLVWUDFLyQ7ULEXWDULD \ 5HQWDV SRU ORV DxRV DO OH DVLVWHUHVSRQVDELOLGDG DGPLQLVWUDWLYD HQ FRQFRUGDQFLD FRQ ORGLVSXHVWRHQHODUWtFXORLQFLVRD \G GHO'HFUHWR/HJLVOD WLYR 1\SUHVXQWDUHVSRQVDELOLGDGFLYLOSRUQRDGRSWDUXQPHFDQLVPRGHFRQWUROTXHSHUPLWDTXHORVFRQWULEX\HQWHVXQDYH]FDQFHODGRRDPRUWL]DGRVXGHXGDWULEXWDULDHQOD8QLGDGGH7HVRUHUtDGHVFDUJXHQVXGHXGDHQODV2¿FLQDVGH5HQWDVHYLWDQGRGHHVWDPDQHUDFRQWDUFRQHOUHFLERGHSDJRHQORVDUFKLYRVGHFRQWDELOLGDG\VHSXHGDUHDOL]DUODVFRQFLOLDFLRQHV \FRQWUDVWDFLRQHVHQWUH7HVRUHUtD\5HQWDV\VHSXHGDFRQWDUFRQHOGRFXPHQWRRULJLQDOGHOSDJRUHDOL]DQGRHYLWDQGRODSUHVXQWDIDOVL¿FDFLyQGHORVUHFLERVGHSDJR 4XH OD &RPLVLyQ GLFWDPLQD TXH KD DQDOL]DGR ORV GRFXPHQWRVPDWHULDGHODREVHUYDFLyQ\H[LVWHVX¿FLHQWHPpULWRGHUHVSRQVDELOLGDGDGPLQLVWUDWLYDGHO'U9,&7253,172*(/'5(6H[-HIHGHOD2¿FLQDGH$GPLQLVWUDFLyQ7ULEXWDULD\5HQWDVSRUHODxR DOSRUHQFRQWUDVHLQFXUVRFRQORGLVSXHVWRHQHODUWtFXORLQFLVRVD \G GHO 'HFUHWR/HJLVODWLYR1 OBSERVACION Nº 2.- EN LOS ARCHIVOS DE LA GERENCIA DE ADMINISTRACION TRIBUTARIA DEL AÑO 2002, NO SE ENCONTRARON ALGUNOS DOCUMENTOS DE IMPORTANCIA PARA EL EXAMEN ESPECIAL DE RENTAS. &RPRUHVXOWDGRGHODUHYLVLyQ\YHUL¿FDFLyQGHORV,QIRUPHV UHPLWLGRVSRUOD2¿FLQDGH$GPLQLVWUDFLyQ7ULEXWDULD\5HQWDVV H KDHYLGHQFLDGRTXHODGRFXPHQWDFLyQVROLFLWDGDGHODxRSDUDODDSOLFDFLyQGHORV3URFHGLPLHQWRVGH$XGLWRULDSDUDHO([DPHQ(VSHFLDOGH5HQWDVGHODxRVHJ~QPDQL¿HVWDODH[*HUHQWHGH$GPLQLVWUDFLyQ7ULEXWDULD$ERJ6$1'5$&+$9(=&$&(5(6HQVX0HPRUDQGXP1*$70'/3GHOGHRFWXEUHGHO\TXHVHJ~QODE~VTXHGDHIHFWXDGDGHODGRFXPHQWDFLyQVROLFLWDGDGHORVDUFKLYRVGHODxRVHKDREVHUYDGRTXHQRH[LVWHQORVVLJXLHQWHVDUFKLYRV\GRFXPHQWRVTXHPHQFLRQDDFRQWLQXDFLyQ %DFNXSGHOVRIWZDUHGHUHQWDVDSOLFDGRDOD0XQLFLSDOLGDG'LVWULWDOGHOD3HUOD3DGUyQGH HPLVLyQGHOLPSXHVWRSUHGLDO\DUELWULRVGHORVDxRV&RQVWDQFLD GH DOFDEDOD LPSXHVWR SUHGLDO DUELWULRV \ RWUDVFRQWULEXFLRQHV QR GH GHXGR GHO DxR $UFKLYR GHIUDFFLRQDPLHQWRGHWULEXWRVGHODxR5HVROXFLRQHVGHGHWHUPLQDFLyQGHORVLPSXHVWRV\DUELWULRVGHODxR (O ,QIRUPH 1 &7 GH OD &RPLVLyQ GH 7UDQVIHUHQFLDUHFHSWRUDTXHUHFHSFLRQyHODUFKLYR\DFHUYRGRFXPHQWDULR GH OD JHVWLyQ GH ORV DxRV DO