TEXTO PAGINA: 20
567058 NORMAS LEGALES Martes 24 de noviembre de 2015 / El Peruano SRGUiFRQVWLWXLUODEDVHSDUDODGHWHUPLQDFLyQGHODREOLJDFLyQ WULEXWDULDDFDUJRGHO26,75$1/DGHFODUDFLyQFRQWHQGUi ODGHWHUPLQDFLyQHIHFWXDGDSRUHO'HXGRU7ULEXWDULRFRQOD ¿QDOLGDGGHHVWDEOHFHUHOLPSRUWHDSDJDUSRU$SRUWHVLHQGR TXHGLFKDGHWHUPLQDFLyQQRVHHQWLHQGHFRPRGH¿QLWLYDVLQR VXMHWDDYHUL¿FDFLyQR¿VFDOL]DFLyQGHO26,75$1DWUDYpVGH OD*HUHQFLDGH6XSHUYLVLyQ\)LVFDOL]DFLyQ /DREOLJDFLyQIRUPDOGHSUHVHQWDUOD'HFODUDFLyQ-XUDGD GHO$SRUWHSRU5HJXODFLyQHVPHQVXDOHLQGHSHQGLHQWHGH ODREOLJDFLyQPDWHULDOGHSDJRGHO$SRUWHSRU5HJXODFLyQ GHVGHODIHFKDGHVXVFULSFLyQGHOFRQWUDWRGHFRQFHVLyQ UHVSHFWLYR /D FLWDGD REOLJDFLyQ VXEVLVWH DXQ FXDQGR HQGHWHUPLQDGRSHUtRGRQRH[LVWDODREOLJDFLyQGHSDJR GHELGR D TXH OD (QWLGDG 3UHVWDGRUD QR KD\D IDFWXUDGR LQJUHVRV 6HSUHVXPHVLQDGPLWLUSUXHEDHQFRQWUDULRTXHWRGD GHFODUDFLyQ WULEXWDULD HV MXUDGD GH FRQIRUPLGDG FRQ OR SUHYLVWRHQHODUWtFXORGHO&yGLJR7ULEXWDULR Artículo 15º.- DE LA FORMA DE PRESENTACIÓN /D'HFODUDFLyQ-XUDGDGHO$SRUWHSRU5HJXODFLyQGHEH VHU SUHVHQWDGD GLUHFWDPHQWH HQ OD 0HVD GH 3DUWHV GHO GRPLFLOLR¿VFDOGHO26,75$1RDODVLJXLHQWHGLUHFFLyQGH FRUUHRHOHFWUyQLFR DSRUWHVBUHJXODFLRQ#RVLWUDQJRESH 3DUD OD 'HFODUDFLyQ -XUDGD PHQVXDO GHO$SRUWH SRU 5HJXODFLyQODFXDOFRQWLHQHODGHWHUPLQDFLyQHIHFWXDGD SRU HO &RQWULEX\HQWH DXWRGHWHUPLQDFLyQ ODV (QWLGDGHV 3UHVWDGRUDVGHEHUiQXWLOL]DUHOIRUPDWRTXHFRQVWDHQHO $QH[R,GHOSUHVHQWH5HJODPHQWRHOFXDOGHEHVHUOOHQDGR GHFRQIRUPLGDGFRQODFDUWLOODGHLQVWUXFFLRQHVTXHFRQVWD HQHO$QH[R,,GHODSUHVHQWHQRUPD Artículo 16º.- DEL PLAZO PARA LA PRESENTACIÓN /D 'HFODUDFLyQ -XUDGD PHQVXDO GHO $SRUWH SRU 5HJXODFLyQGHEHUiSUHVHQWDUVHHQXQSOD]RPi[LPRTXH QRGHEHUiH[FHGHUGHWUHV GtDVKiELOHVVLJXLHQWHVDOGtD HQTXHODUHVSHFWLYD(QWLGDG3UHVWDGRUDGHEHHIHFWXDUHO SDJRGHO,PSXHVWR*HQHUDODODV9HQWDVGHFRQIRUPLGDG FRQHOFURQRJUDPDGHSDJRVHPLWLGRSRUOD681$7 'HQWUR GHO PLVPR SOD]R ODV (QWLGDGHV 3UHVWDGRUDV WLHQHQODREOLJDFLyQGHDFUHGLWDUHOSDJRFRUUHVSRQGLHQWHGHO $SRUWHSRU5HJXODFLyQSUHVHQWDQGRMXQWRFRQOD'HFODUDFLyQ -XUDGDODIRWRFRSLDGHOFRPSUREDQWHGHOGHSyVLWREDQFDULR RLQGLFDQGRHQOD'HFODUDFLyQ-XUDGDORVVLJXLHQWHVGDWRV UHVSHFWR DO SDJR UHDOL]DGR 1~PHUR GH 2SHUDFLyQ \R 1~PHURGH$JHQFLDLPSRUWHIHFKD\(QWLGDG)LQDQFLHUD Artículo 17º.- DE LA FORMA DE LA DECLARACIÓN 3DUD OD 'HFODUDFLyQ -XUDGD PHQVXDO GHO$SRUWH SRU 5HJXODFLyQODFXDOFRQWLHQHODGHWHUPLQDFLyQHIHFWXDGD SRU HO &RQWULEX\HQWH DXWRGHWHUPLQDFLyQ ODV (QWLGDGHV 3UHVWDGRUDVGHEHUiQXWLOL]DUHOIRUPDWRTXHFRQVWDHQHO $QH[R,GHOSUHVHQWH5HJODPHQWRHOFXDOGHEHVHUOOHQDGR GHFRQIRUPLGDGFRQODFDUWLOODGHLQVWUXFFLRQHVTXHFRQVWD HQHO$QH[R,,GHODSUHVHQWHQRUPD Artículo 18º.- DE LOS DATOS MÍNIMOS PARA CONSIDERAR PRESENTADA LA DECLARACIÓN 3DUD FRQVLGHUDU SUHVHQWDGD OD 'HFODUDFLyQ -XUDGD GHO $SRUWH SRU 5HJXODFLyQ ODV (QWLGDGHV 3UHVWDGRUDV GHEHUiQFRQVLJQDUFRPRPtQLPRORVLJXLHQWH D 1~PHURGH5HJLVWURÒQLFRGHO$SRUWDQWH58$ E 1RPEUHV \ $SHOOLGRV R GHQRPLQDFLyQ R 5D]yQ 6RFLDO F 3HUtRGRWULEXWDULR G )LUPDGHO&RQWULEX\HQWHRUHSUHVHQWDQWHOHJDO H H ,QIRUPDFLyQGHORVFRQFHSWRVLPSRUWHVRPRQWRV TXH SHUPLWD GHWHUPLQDU OD GHXGD FRUUHVSRQGLHQWH DO $SRUWHSRU5HJXODFLyQ(QHOFDVRGHQRH[LVWLUPRQWRD GHFODUDU SRU GHWHUPLQDGR SHUtRGR VH GHEHUi FRQVLJQDU FHUR HQODVFDVLOODVFRUUHVSRQGLHQWHV /DGHXGDWULEXWDULDVHH[SUHVDUiHQQ~PHURVHQWHURV SRUORTXHVHGHEHUiFRQVLGHUDUHOSULPHUGHFLPDOSDUDHO UHGRQGHR \DSOLFDU HO VLJXLHQWH SURFHGLPLHQWR FRPR VH LQGLFDDFRQWLQXDFLyQ D 6L OD IUDFFLyQ HV LQIHULRU D FLQFR HO YDORU SHUPDQHFHUiLJXDOVXSULPLpQGRVHHOGHFLPDO E 6LODIUDFFLyQHVLJXDORVXSHULRUDFLQFR HOYDORU VHDMXVWDUiDODXQLGDGLQPHGLDWDVXSHULRU /DVGHFODUDFLRQHVTXHFXPSODQFRQORVHxDODGRHQHO SUHVHQWHDUWtFXORVHFRQVLGHUDUiQSUHVHQWDGDV 3DUDHIHFWRGHODVXEVDQDFLyQUHODWLYDDORVOLWHUDOHV D \ F ORV GHXGRUHV WULEXWDULRV GHEHUiQ SUHVHQWDU XQD FRPXQLFDFLyQDWUDYpVGHOD0HVDGH3DUWHVGHO26,75$1 Artículo 19º.- DE LA DECLARACIÓN RECTIFICATORIA /D'HFODUDFLyQ-XUDGDUHIHULGDDODGHWHUPLQDFLyQGH ODREOLJDFLyQWULEXWDULDSRGUiVHUVXVWLWXLGDGHQWURGHOSOD]R GHSUHVHQWDFLyQGHODPLVPD9HQFLGRpVWHODGHFODUDFLyQ SRGUi VHU UHFWL¿FDGD GHQWUR GHO SOD]R GH SUHVFULSFLyQ SUHYLVWR HQ HO &yGLJR 7ULEXWDULR SUHVHQWDQGR SDUD WDO HIHFWRODGHFODUDFLyQUHFWL¿FDWRULDUHVSHFWLYD7UDQVFXUULGR HOSOD]RGHSUHVFULSFLyQQRSRGUiSUHVHQWDUVHGHFODUDFLyQ UHFWL¿FDWRULD DOJXQD /D GHFODUDFLyQ UHFWL¿FDWRULD VXUWLUi HIHFWRFRQVXSUHVHQWDFLyQVLHPSUHTXHGHWHUPLQHLJXDO RPD\RUREOLJDFLyQ(QFDVRFRQWUDULRVXUWLUiHIHFWRVVL GHQWURGHXQSOD]RGHFXDUHQWD\FLQFR GtDVKiELOHV VLJXLHQWHVDVXSUHVHQWDFLyQHO26,75$1DWUDYpVGHVXV -HIDWXUDV GH &RQWUDWRV HQ VXFDOLGDGGH$GPLQLVWUDFLyQ 7ULEXWDULDQRHPLWLHUDSURQXQFLDPLHQWRVREUHODYHUDFLGDG \H[DFWLWXGGHORVGDWRVFRQWHQLGRVHQHOODVLQSHUMXLFLR GH OD IDFXOWDG TXH WLHQH SDUD HIHFWXDU OD YHUL¿FDFLyQ R ¿VFDOL]DFLyQSRVWHULRU /D(QWLGDG3UHVWDGRUDGHEHUiUHFWL¿FDUOD'HFODUDFLyQ -XUDGDGHO$SRUWHSRU5HJXODFLyQHQORVVLJXLHQWHVFDVRV D &XDQGR KD\D UHFWL¿FDGR OD 'HFODUDFLyQ -XUDGD 0HQVXDO GHO ,*9 D OD 681$7 \ VLHPSUH TXH FRQ HVWD VHYDUtHODEDVHLPSRQLEOHSDUDHOFiOFXORGHO$SRUWHSRU 5HJXODFLyQ 'HQWUR GHO SOD]R QR PD\RU D WUHV GtDV KiELOHV VLJXLHQWHV GH KDEHUVH UHFWL¿FDGR OD 'HFODUDFLyQ -XUDGD 0HQVXDOGHO,*9DQWHDOD681$7OD(QWLGDG3UHVWDGRUD HQ OD IRUPD HVWDEOHFLGD HQ HO DUWtFXOR GHO SUHVHQWH 5HJODPHQWRGHEHUiSUHVHQWDUODGHFODUDFLyQUHFWL¿FDWRULD GHO$SRUWHSRU5HJXODFLyQ\ODIRWRFRSLDGHODUHFWL¿FDWRULD GHO,*9 E &XDQGR TXHGH FRQVHQWLGD OD 5HVROXFLyQ GH 'HWHUPLQDFLyQ X RWUR DFWR DGPLQLVWUDWLYR QRWL¿FDGR SRU OD681$7TXHPRGL¿FDODGHWHUPLQDFLyQGHO,*9HQORV FRQFHSWRVTXHVRQHPSOHDGRVSDUDODGHWHUPLQDFLyQGHO $SRUWHSRU5HJXODFLyQ 'LFKD UHFWL¿FDWRULD GHEHUi SUHVHQWDUVH GHQWUR GH ORV WUHV GtDV KiELOHV VLJXLHQWHV D OD IHFKD HQ TXH OD 5HVROXFLyQ GH 'HWHUPLQDFLyQ R DFWR DGPLQLVWUDWLYR TXHGHFRQVHQWLGRHQODIRUPDSUHYLVWDHQHODUWtFXOR GHO SUHVHQWH 5HJODPHQWR DVt FRPR OD IRWRFRSLD GH OD 5HVROXFLyQ GH 'HWHUPLQDFLyQ R DFWR DGPLQLVWUDWLYR TXH TXHGyFRQVHQWLGR 6L FRPR FRQVHFXHQFLD GH OD SUHVHQWDFLyQ GH OD GHFODUDFLyQ UHFWL¿FDWRULD GHO$SRUWH SRU 5HJXODFLyQ SRU ORV VXSXHVWRV DQWHULRUPHQWH GHVFULWRV UHVXOWDVH XQ LPSRUWH PD\RU GHO WULEXWR D SDJDU DO GHFODUDGR SRU OD (QWLGDG3UHVWDGRUDHOSDJRGHpVWHGHEHUiHIHFWXDUVHHQ ODPLVPDRSRUWXQLGDGHQTXHVHSUHVHQWHWDOGHFODUDFLyQ UHFWL¿FDWRULD /D SUHVHQWDFLyQ GH OD GHFODUDFLyQ UHFWL¿FDWRULD VH HIHFWXDUi HQ OD IRUPD \ FRQGLFLRQHV HVWDEOHFLGDVHQHOSUHVHQWHDUWtFXORGHELpQGRVHDSOLFDU ORUHJXODGRHQHODUWtFXORGHO&yGLJR7ULEXWDULRSDUD WRGRORQRSUHYLVWR CAPÍTULO II DEL PAGO DEL APORTE POR REGULACIÓN Artículo 20º.- DEL PLAZO DEL PAGO (OSOD]RSDUDSDJDUHO$SRUWHSRU5HJXODFLyQYHQFH HQODPLVPDIHFKDTXHOD(QWLGDG3UHVWDGRUDGHEHSDJDU HO,*9VHJ~QHOFURQRJUDPDGHYHQFLPLHQWRVHPLWLGRSRU OD681$7 Artículo 21º.- DE LA FORMA DEL PAGO (OSDJRGHO$SRUWHSRU5HJXODFLyQGHEHUiUHDOL]DUVH PHGLDQWH GHSyVLWR HQ ODV FXHQWDV FRUULHQWHV GHO