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TRIBUTARIA : Infracciones a las guías de remisión
Enviado por SHIDLEY el 25/6/2004 9:04:48 (23832 Lecturas) Noticia del mismo redactor
TRIBUTARIA

El remitente de las guías de remisión sufre en la actualidad la aplicación de sanciones (comiso o multa) cuando remite bienes con documentos que no reúnen los requisitos ni las características para considerarlos guías de remisión (artículo 174, numeral 9 del Código Tributario, modificado por el D. Leg. Nº 953). Esta infracción ya estaba contemplada en el numeral 6, del artículo 174 antes de la referida modificación.



Gradualidad aplicable

Ante la inexistencia de un nuevo régimen de gradualidad acorde con los cambios sucedidos a través del D. Leg. Nº 953, se viene aplicando en la práctica dicho régimen con el tenor de la Resolución de Superintendencia Nº 111-2001/SUNAT, a pesar de que ello resultaría discutible, por cuanto -como se sabe- la Norma VIII del Código Tributario establece que "en vía de interpretación no pueden extenderse las disposiciones tributarias a supuestos distintos de los señalados en la ley" y, en estricto, el Régimen de Gradualidad determinado por la resolución de superintendencia antedicha se refiere a una norma ya derogada y con una ligera y distinta redacción.

En efecto, al menos con un buen criterio pro contribuyente, ante el vacío de una gradualidad específica, se aplica una disposición equivalente, ya que el ex numeral 6 del artículo 174, en su segunda parte, es de redacción casi exactamente igual al numeral 9 del artículo 174 actual. ¿Y qué nos indica esta norma de gradualidad? Que si se remiten bienes con una guía de remitente que no cumple con los requisitos "principales" o "secundarios" para ser considerada como tal, se aplicarán las sanciones de comiso o multa con rebaja según la frecuencia de la comisión de la infracción.

En primer lugar, se podrían incumplir entonces en la guía del remitente los "requisitos principales", como son: apellidos y nombres o, de ser el caso, denominación o razón social del remitente que emita la guía de remisión; el número de RUC del remitente, según corresponda; denominación del documento; numeración (serie y número correlativo); apellidos y nombres, denominación o razón social de la imprenta o empresa gráfica que efectuó la impresión; número de RUC de la imprenta o empresa gráfica que hizo la impresión; fecha de vencimiento; número de autorización de impresión otorgado por la Sunat; apellidos y nombres, o denominación o razón social del destinatario; fecha de inicio del traslado; motivo del traslado; dirección del punto de partida y del punto de llegada: datos de identificación de la unidad de transporte y del conductor; numeración del comprobante de pago, cuando se trate de traslado por venta o compra; datos del bien transportado (descripción detallada del bien).

La omisión de los requisitos "principales" genera el comiso de la mercadería, pero a la vez existen multas para recuperar el bien comisado, que van desde el 5% del valor del bien (primera vez) hasta el 10% del valor del bien (segunda vez) y alcanza el 15% del valor del bien (tercera vez o más). Fíjese que no se han determinado topes en estas multas como valores máximos de sanción, por lo que en muchos casos se determinan en la práctica multas que pueden resultar exorbitantes y que no van de la mano con la premisa doctrinaria de lo que se busca a través de una sanción: el elemento netamente disuasorio.

Existen también requisitos específicos para los casos de imposibilidad de arribo y/o transbordos.

Respecto del incumplimiento de los requisitos "secundarios", no existe sanción de comiso en el caso del remitente, sino más bien la sanción es de 5%, 10% y 15% del valor del bien, cuando se den las infracciones por primera, segunda o tercera y más veces, respectivamente. Curiosamente, aquí el legislador sí mencionó topes: según se trate de las tablas de sanciones I, II y III del Código Tributario, respectivamente, en la primera vez el tope de la multa es de seis, tres y una UIT; en la segunda vez el tope es de 14, siete y tres UIT, y a partir de la tercera vez el tope será de 20, 15 y cinco UIT. Se añade que en aquellos casos en los que no se determine el valor del bien, se aplicará el monto tope que corresponda. Descripción detallada del bien Queremos incidir específicamente en el requisito "principal" de la "descripción detallada del bien", que es el que ocasiona hoy en día las más frecuentes sanciones de la administración tributaria.

Sobre el tema, existe ya jurisprudencia del Tribunal Fiscal. Por ejemplo, en la RTF Nº 03931-3-2003 del 8 de julio de 2003 se señaló que bastaba la indicación de la cantidad de un bien genéricamente descrito (se trataba específicamente de "600 sacos de arroz corriente por 50 kilos"), por lo que no era necesaria la consignación de la marca del bien. En otra RTF, la Nº 81-1-2002, se indicó que era suficiente una descripción como la siguiente: "590 sacos de harina de pescado con a/o".

En tal sentido, el interventor de la administración tributaria deberá necesariamente revisar con suma objetividad y amplitud de criterio si los datos permiten individualizar los bienes remitidos. Podría darse el hecho hipotético de una guía de remisión en que sólo aparecen códigos del producto industrial como "descripción detallada del bien". Aquí, la Sunat debería aceptar que se incluya en la guía el nombre genérico del bien más un código de identificación ante, por ejemplo, la variedad de modelos y tamaños del bien trasladado.

Sin embargo, consideramos que el fedatario de la Sunat debe constatar exhaustivamente lo descrito en la guía con el bien transportado. Por ejemplo, si se tratase del traslado de libros o folletos, se debería verificar que las siglas indicadas en la guía de remisión coincidan con lo señalado en la contrasolapa del libro o folleto transportado, lo cual es verificable in situ de inmediato.

Nulidades

Los contribuyentes deben reconocer también que existen nulidades en la generación del acta probatoria en el momento de una intervención, que pasan por un llenado inconcluso de ésta y/o por una emisión de la referida acta no en el lugar donde se generó la intervención del control caminero, sino en las oficinas del depósito adonde se remitió el bien comisado.

Fuente: EL PERUANO

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Otras noticias
12/1/2009 10:50:00 - ALGUNOS ALCANCES SOBRE EL "NON BIS IN IDEM" EN MATERIA TRIBUTARIA
18/3/2008 20:05:10 - Los Libros contable y el Aspecto Tributario
29/1/2008 16:11:59 - Nueva información laboral tributaria ante Sunat y MTPE
20/12/2007 21:22:47 - ¿ESTÁN LAS MUNICIPALIDADES FACULTADAS PARA EXIGIR EL PAGO DE LICENCIAS, PERMISOS Y CARNÉS SANITARIOS?
12/12/2007 15:13:39 - LAS ACTIVIDADES ILÍCITAS Y SU GRAVABILIDAD E ILICITOS TRIBUTARIOS

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