TEXTO PAGINA: 28
567066 NORMAS LEGALES Martes 24 de noviembre de 2015 / El Peruano ANEXO II CARTILLA DE INSTRUCCIONES DEL FORMATO PARA LA AUTODETERMINACIÓN DEL APORTE POR REGULACIÓN DE LAS ENTIDADES PRESTADORAS I. GENERALES (OIRUPDWRVHXWLOL]DUiSDUDODGHFODUDFLyQDXWRGHWHUPLQDFLyQ\SDJRGHO$SRUWHSRU5HJXODFLyQDTXHVH UH¿HUHOD/H\1FRQFRUGDGDFRQOD/H\1 3HUtRGRGHO$SRUWHSRU5HJXODFLyQ&RQVLJQDUHQQ~PHURHOPHV\HODxRGHOSHUtRGRSRUHOFXDOVHHVWi GHFODUDQGR\SDJDQGRHO$SRUWHSRU5HJXODFLyQ 'HEHUiSUHFLVDUHQORVFDVRVTXHFRUUHVSRQGDVLFRQVWLWX\HGHFODUDFLyQRULJLQDOVXVWLWXWRULDRUHFWL¿FDWRULD 'HEHUiLQGLFDUODIRUPDGHSUHVHQWDFLyQGHODGHFODUDFLyQMXUDGDPDUFDQGRODFDVLOODFRUUHVSRQGLHQWH 'HSUHVHQWDUVHODGHFODUDFLyQ\GRFXPHQWRVDGLFLRQDOHVPHGLDQWHFRUUHRHOHFWUyQLFRVHUiQFRQVLGHUDGRVGHQWUR GHOSOD]RHQWDQWRVHDQSUHVHQWDGRVKDVWDDQWHVGHODVKRUDVVHJ~QFURQRJUDPDGHYHQFLPLHQWRVFRQ ODFRUUHVSRQGLHQWHFRQVWDQFLDGHUHFHSFLyQGHO26,75$1PHGLDQWHUHVSXHVWDDXWRPiWLFD 'H SUHVHQWDUVH GLUHFWDPHQWH HQ OD 0HVD GH 3DUWHV GHO 26,75$1 GHEHUi VHU OOHQDGR SRU GXSOLFDGR \ VX GLVWULEXFLyQHVFRPRVLJXH 2ULJLQDO3DUDHO26,75$1 &RSLD3DUDHOFRQWULEX\HQWHGHELHQGRFRQWDUFRQHOVHOORGHUHFHSFLyQTXHDFUHGLWDODSUHVHQWDFLyQ (OIRUPDWRGH'HFODUDFLyQ-XUDGDAnexo IQRGHEHUiVHUPRGL¿FDGRGHORFRQWUDULRLQFXUULUtDHQLQIUDFFLyQ WULEXWDULDFRQIRUPHORHVWDEOHFLGRHQHO&yGLJR7ULEXWDULR6HGHEHSUHFLVDUTXHODDPSOLDFLyQGH¿ODVHQHO UXEUR³&RQFHSWRGHOD)DFWXUDFLyQGHO3HUtRGRDGHFODUDU´QRLPSOLFDPRGL¿FDFLyQGHOIRUPDWRGHODGHFODUDFLyQ MXUDGD II. IDENTIFICACIÓN DEL CONTRIBUYENTE 58$\5D]yQ6RFLDO6HGHEHUiDQRWDUHOQ~PHURFRUUHVSRQGLHQWHDO58&\ODUD]yQVRFLDOGHOFRQWULEX\HQWH1R VHFRQVLGHUDUiSUHVHQWDGRHOIRUPDWRTXHQRFRQWHQJDHVWDLQIRUPDFLyQ III. DETERMINACIÓN Y LIQUIDACIÓN DEL APORTE POR REGULACIÓN &DVLOOD&RQVLJQDUOD%DVH,PSRQLEOHSDUDHOFiOFXORGHO$SRUWHSRU5HJXODFLyQGHDFXHUGRDODGHWHUPLQDFLyQ HIHFWXDGD'HWDOOHGHOD%DVH,PSRQLEOH&DVLOOD &DVLOOD6HGHEHUiDQRWDUHOPRQWRTXHUHVXOWHGHPXOWLSOLFDUODEDVHGHFiOFXORSRUODWDVDFRUUHVSRQGLHQWH &DVLOOD&RQVLJQDUORVFUpGLWRVJHQHUDGRVSRUSDJRVLQGHELGRVRHQH[FHVRGHSHULRGRVDQWHULRUHV &DVLOOD&RQVLJQDUORVSDJRVUHDOL]DGRVDQWHVGHODIHFKDGHYHQFLPLHQWRSDUDHOSDJRGHO$SRUWHSRU5HJXODFLyQ TXHFRUUHVSRQGDQDOPHVDGHFODUDURSDJRVUHDOL]DGRVDQWHVGHODSUHVHQWDFLyQGHODGHFODUDFLyQUHFWL¿FDWRULD VHJ~QFRUUHVSRQGD &DVLOOD,PSRUWHGHOLQWHUpVPRUDWRULRGHDFXHUGRDORSUHYLVWRHQHO&yGLJR7ULEXWDULR &DVLOOD'HXGD7ULEXWDULDLQWHJUDGDSRUHOLPSRUWHGHOWULEXWR\HOLQWHUpVPRUDWRULRGHDFXHUGRDORSUHYLVWRSRU HO&yGLJR7ULEXWDULR &DVLOOD,PSRUWHDSDJDURFUpGLWRDIDYRUGHOFRQWULEX\HQWHSRUSDJRVLQGHELGRVRHQH[FHVR (QHOFDVRGHQRH[LVWLUPRQWRDGHFODUDUSRUGHWHUPLQDGRSHUtRGRVHGHEHUiFRQVLJQDUFHURHQODVFDVLOODV FRUUHVSRQGLHQWHV IV. INFORMACIÓN RELACIONADA AL IMPUESTO GENERAL A LAS VENTAS $QRWDUODIHFKDQ~PHURGHRUGHQLPSRUWHGHODVYHQWDVJUDYDGDVQRJUDYDGDV\RWUDVYHQWDVFRQVLJQDGDHQOD 'HFODUDFLyQ-XUDGDGHO,PSXHVWR*HQHUDODODV9HQWDVSUHVHQWDGDDOD681$7GHOSHUtRGRDGHFODUDU V. INFORMACIÓN RELACIONADA AL PAGO Y OTROS )RUPDGH3DJR0DUFDUODHQWLGDGEDQFDULDHQODTXHUHDOL]DUiHOGHSyVLWRGHO$SRUWHSRU5HJXODFLyQODIHFKD \HOLPSRUWHDSDJDU (OGHSyVLWRGHEHUiUHDOL]DUVHHQODHQWLGDGEDQFDULDLQIRUPDGD /DFRQVWDQFLDGHSDJRH[WHQGLGDSRUODHQWLGDGEDQFDULDGHEHUiDGMXQWDUVHDODSUHVHQWH'HFODUDFLyQ-XUDGD DXWRGHWHUPLQDFLyQ\VHUSUHVHQWDGDHQODIRUPD\GHQWURGHOSOD]RSUHYLVWRSRUHO5HJODPHQWRGHO$SRUWHSRU 5HJXODFLyQ 6HGHEHUiFRQVLJQDUORV$SHOOLGRV\1RPEUHVGHOUHSUHVHQWDQWHOHJDOGHODHQWLGDGSUHVWDGRUDTXLHQGHEHUi ¿UPDUODSUHVHQWH'HFODUDFLyQ-XUDGDDXWRGHWHUPLQDFLyQ