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R qFP ?NNR coN(;R!rs() Dra ,^ RltPrtsLrc.\ Unca.- El Minsterio deadecuarn su normalividad .teroyeao ae tey N.3Ql f2oo| {1I Economa y Fnanzas y la Administracn Tributariaa lo dispuesto en esta Ley, dentro de un plazo de 90 ) La congresista de la Repblica que suscribe, MARTHA HILDEBRANDT PREZTREVIO, en el ejercico del derecho de incativa que le confere el artculo 107'de la Constitucin Poltca del Per, y conforme a lo establecido en el artculo 760del Reglamento del Congreso de la Repblica, propone, por ntermedio del GrupoParlamentaro Fujimorsta, el sguiente:PROYECTO DE LEYEl Congreso de la RepblcaHa dado la Ley sguiente :LEY QUE MODIFICA EL ARTCULO 57'DEL DECRETO LEGISLATIVO SOBREEL IMPUESTO A LA RENTA A FIN DE QUE LAS RENTAS DE PRIMERACATEGOR|A SE GMVEru CUNHO SE PERCIBANAdculo 1'.- Objeto de la LeyDergase el incso b) del artculo 57o del Decreto Legislatvo No 774 del lmpuestoa la Renta. DISPOSICION TRANSITORIA (noventa) das hbiles, co s a partir del da siguiente de su vigencia. 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278.88 148.32 Tm <656E20> Tj 1 0 0 1 295.20 149.28 Tm <71756520> Tj 1 0 0 1 319.20 148.32 Tm <736520> Tj 1 0 0 1 335.04 148.32 Tm <646576656E6775656E20> Tj 1 0 0 1 398.88 148.32 Tm <2E> Tj 0.00 Tc /F3 100.0 Tf 1 0 0 1 7.20 396.48 Tm <666669> Tj ET endstream endobj 17 0 obj 9996 endobj 18 0 obj << /Length 19 0 R >> stream co\(;Rriso ll|,r r.\ Rrf LrBr,t(.^ EXPOSICION DE MOTIVOS Segn el primer articulo del vigente Decreto Legslativo sobre el lmpuesto a laRenta (N" 774, publcado el 31/1211993), el tmpuesto a la Renta grava rasutldades provenientes del capital, del trabajo o de ambos en conjunto, siempreque provengan de una fuente capaz de generar ingresos perdicos.Como una excepcin a esa regla, la misma norma establece qu otro tpo deganancas puede ser considerado como renta gravada siempre que lo disponga laLey; por ejemplo, las regalas o los intereses originados por la colocacn decaptales.Dentro de esos lineamientos, de acuerdo a lo dispuesto en el Art. 22o del DecretoLegslatvo No 774, 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0 0 1 270.24 420.96 Tm <6675656E746520> Tj 1 0 0 1 307.68 420.48 Tm <65787472616E> Tj 3.84 Tc /F3 12.0 Tf 1 0 0 1 339.36 441.12 Tm <6C7380> Tj 0.48 Tc /F3 14.0 Tf 1 0 0 1 339.36 418.08 Tm <69657261> Tj 0.48 Tc /F3 13.0 Tf 1 0 0 1 361.44 419.04 Tm <2C20> Tj 1 0 0 1 367.68 420.48 Tm <6375616E646F20> Tj 1 0 0 1 410.40 420.00 Tm <736520> Tj 1 0 0 1 426.72 420.00 Tm <646576656E6775656E2E> Tj 0.00 Tc /F3 10.0 Tf 1 0 0 1 0.48 0.96 Tm <2D> Tj ET endstream endobj 26 0 obj 13338 endobj 27 0 obj << /Length 28 0 R >> stream El inciso b) del citado articulo dispone lo mismo sobre las rentas de primeracategora: "las rentas de primera categoria se imputarn al ejercco gravable enque se devenguen" . Respecto a las rentas de fuente extranjera, el inciso c) establece que "las rentasde fuente extranjera que obtengan los contrbuyentes domiclados en el paisprovenientes de la explotacn de un negocio o empresa en el exteror, semputarn al ejerccio gravable en que se devenguen". El inciso d), en cambio, excepta de la aplicacin del criterio de lo devengado alas otras rentas: "las dems rentas se imputarn al ejercicio gravable en que seoercban". a lo expuesto, las rentas de segunda, cuarta y qunta categoras sern con el lmpuesto a la Renta cuando se percban y las de primera y Ello no concuerda con lo establecdo por el Artculo 'to del Decreto Legslativosobre el lmpuesto a la Renta en el sentdo de que el impuesto grava las ganancasque provengan del capital y/o del trabajo. En efecto, aplicar ese criterio equvale agravar una renta que no se ha percibdo. En estos casos, tener derecho a recbruna utilidad econmica en el futuro no es garanta de que se recibir. Se podraalegar, adems, en esas stuacones, una contravencin del mandatoconsttucional de que "nngn tributo puede tener efecto confscatorio". Sobre todoen el caso de quienes perciban rentas de prmera categora.En efecto, quienes perciben rentas de tercera categora y/o de fuente extranierason, en su mayor parte, negociantes que cuentan con la organizacn y los mediosadecuados para hacer frente a mprevstos generados por cualquer falta de pago.No se puede decr lo msmo de quienes perciben rentas de primera categoria, los Conformegravadastercera ca tegora, as como las de fuente extran lsiera , cuando se devenguen. - endstream endobj 28 0 obj 1804 endobj 29 0 obj << /Length 30 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj24 Do Q endstream endobj 30 0 obj 45 endobj 31 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj24 24 0 R >> /Subtype 27 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 23 0 R 29 0 R 25 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R ] /Count 3 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000107954 00000 n 23 9 0000067223 00000 n 0000067302 00000 n 0000092282 00000 n 0000105675 00000 n 0000105698 00000 n 0000107557 00000 n 0000107579 00000 n 0000107679 00000 n 0000107699 00000 n trailer << /Size 32 /Info 1 0 R /Root 13 0 R /Prev 66896 >> startxref 108034 %%EOF 32 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 33 0 obj << /Type /XObject /Subtype /Image /Name /Obj33 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 20304 >> stream %4qELȭA ^rX̅WlU"2L"8Օҙvݽ+*#."G]De- d_e+b)[ene5Y[GQ ʤ][uq҉K2'I4t]2 õ&tGDtGDt0 ?= c /(pDF)#!‹,uJi*nh" G]IK8!:# ./+"$2jYdtb1)_#!/A2E$J)L3EJnK*\ K"@vP`)Z##AՖ hÂ|èa3qٟO>mNZ,wA0As#lg2C{$F_t?eAzFxѡ-zqhZH? 3{#pgA32333=#kDF#v맄7M vHۓGC,vnA ƘA0( |dfc9ٲ|ff|{_|~}կ~I*txM˷cFƍtkhѭF-3wDvaM?_[}}nznV7O.xMH<&FFni'Ԙ ?K_ Vo_ƷWC|wzD_ ~ǚ` iǬuׇ^Kw.aX/$5`^E]];O_? /?wA0QlN>XaaMj|>E;_pX> g7DGئ+ai~ﴛ]u~}}/ _" aVA'{LWGb6+pkav׵zW[׺1u1ݯ/DC.8iM'll{LW a[ 6a/l+imֽqgxfŦbw;؄1LWG*+)cba IҡDDDDDDDDC("a4A~jbSbwLWƇ̂ϒB/%Uu_7T.A3EH$mI3%t e;6gцgOvk׍<όˑ7eٶyr:48‚F65hz-|Zw4 g0963t<L8f'gT>mQn%FNq)[4 ރ3c#̎3 dvG΄u3d'Y)z}m~+M=?M&݄5ѭ[hƋwXN<&NeAg ͑2|ge#qN} 7.:6Fmލn{xaz5hz-N;EFpqa8L&M3`{jz'KWAHقy.h涍x)ڣ[W#\|kJz_o# 8?`΂Wc<++C w~{wU97r a/bA2m[tl9w8xo/࿂Fb=Gw__[='/PmQkna?N uد8a&_ /iku{__/JPwX L)baVImmuW]+OiuK7csDDDDDDD0Nb6**6)+a մڷ]ڷDDTDDDDDD2Aoi'~רּLWGll[_0a~/5m{ եq02a8j [ J{DZGQ !0B!'EbGdODr|ʮ$EyRvF钓 mB g2|{.gV}EF;E8ӋA a4HdGgC˳l?f#HastkhݣChqtz`!pgBF/1{?:Mp'H&ѯٗT?F-444gh?L'jhC@gt$ed{#A#3uW_]>t=H:NhF>zޑF53nnѡLv8qq}H߭:u}O?zO]66A7Mx$krHן0_3G~_=UI7Mnqr<ˏhu:#׏7# [ ?`Bи0V8 ́o4_g_ ~t# =w8#0~Vҽ_\r8>8w.7cm/mmoտ[_1o~cv>;=B~@0 0ائ=دa +k [KVW]~ZgYf7! 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La situacn se torna ms graves se tiene en cuenta que muchos de ellos viven solo de esas rentas. Por el motivo de ser los contrbuyentes con rentas de primera categoria los msdesamparados frente a cualquer falta de pago, considero que el impuesto quegeneran esas rentas debe pagarse cuando ellas se perciban. Por lo tanto, debe derogarse el mencionado inciso b) del Art. 57o del DecretoLegislativo N" 774, el cual dspone que el lmpuesto a las rentas de primeracategoria debe pagarse cuando ellas se devenguen. La actual situacn se refleja en el temor de quienes recben esas rentas paraformalizar su situacin tributaria. El problema actual es que la mayora no lo hace or temor a la fiscalizacin inflexible de la SUNAT, que les exigr recurriendo a la ejecucin coactiva, de ser el caso, el pago del impuesto por rentas de alquiler debienes inmuebles aun en el caso de que el arrendatario no les haya pagado. Segn nformacn elaborada por la Intendenca Nacional de Estudios Trbutariosy Planeamiento de la SUNAT], los ingresos por mpuesto a la renta en el mes demayo de 2006 han sido, en mllones de nuevos soles: 1ra categora ....................... 16-72d. calegota ....................... 47.33,a categora ....................... 840.24ra categora ....................... 38.45t, categoria ....................... 213.3 4 I SLjNA L /{or rrld,ta AnaI5iN'05.Mato20r t-ima. 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Obvamente,ello se debe a Ia naturaleza de la renta, oero tambn a la informalidadcomorobada. Esta propuesta trata de solucionar, aunque solo sea parcialmente, ese problema.Se incentivaria a quienes obtenen rentas de primera categora a declarar sus ganancias y ello se traducira en una percepcin de mayores ingresos por el Fisco.Es por todo lo expuesto que presento esta inciativa legal. EFECTO DE LA VIGENCIA DE LA NORMA SOBRE LA LEGISLACINNACIONAL La presente propuesta de ley deroga el inciso b) del Art. 57' del DecretoLegislativo No 774 sobre el lmpuesto a la Renta cuyo Texto nico Ordenado fueaprobado por Decreto Supremo No 179-2004-EF (publicado el OBl12l2OO4). endstream endobj 55 0 obj 1098 endobj 56 0 obj << /Length 57 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj51 Do Q endstream endobj 57 0 obj 45 endobj 58 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj51 51 0 R >> /Subtype 54 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 50 0 R 56 0 R 52 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R ] /Count 6 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000183789 00000 n 50 9 0000158646 00000 n 0000158725 00000 n 0000174455 00000 n 0000182217 00000 n 0000182239 00000 n 0000183392 00000 n 0000183414 00000 n 0000183514 00000 n 0000183534 00000 n trailer << /Size 59 /Info 1 0 R /Root 13 0 R /Prev 158317 >> startxref 183890 %%EOF 59 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 60 0 obj << /Type /XObject /Subtype /Image /Name /Obj60 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 19498 >> stream c3S"a:F]S!UV#B#2^ l"VTG$^&X!AS ^[Al%ՔiL GEՕL!e5[X%c࡛|/iĐGH,6( VK:#:^n_tGXiq5AaD}v(ŠD~d1^"~t{%^lGJNGIn-#SӦXd[(pG C8DtDu׮C+lXPa%ËKG#.q2Q -CנDtNEפ1##!6tw=":#E=C ~ p`09cGwj:;T,K? _":Ay$k!G ~CD0:DkPd"Y){>SVPP_ l+GB 9C9CDx(pDuCłk.0bCGR">LjG">l=s k5CN cʀ?ո :Dh}$/#)K3G`D(Gtr'/)0 V2ݤJʘ+ ĺTT(">)Ch;'_]'tr,7 Q;z%0}}xc?OJd@\E/^߷a >M~ rCo(/":oö ӯ~]'>Z7%/o5Iajڷ]{*^#خ)ak 4Q4_;[~6n|pS[F5F.ħi LC95806G;#ٶfYC̝rShGпN?_u֯I==:tӾk}#[F®Mߺhޞq 4f@a!dzyaxUO8*{>=uOi=A.Al5)p%CF5n&ދ_]/pG] / ZסֆW'i~xN 5AgEߜ>'{޻}'t^{ bFED)Lo{Rv ̎ G340G\c.ffFD2/i&Ava#[qw~a`A_=oߏ}v+_O#׸W~| N ($lѡƍ 3ע|yDFou|qk[}~6vlj?W__Qz|wK_._D^j|)Q>7EçF|Ej|XA 3yGd#<2Em_˲˷ϐ‚#kCѡ_iA2>Ald\Ϛ٤HdVku7ׯM˿o ߣCFv;t~h2>as?˚ >6N>kZwZ=^_^<٧Il$lˊ5F4 (CAL 7 G#9e>AlBOOi;Im l$khF [X44z 1`OZ{8uW?MӠI}ܻ#]30}hٟo!|_<,l ]?WWT}NzZOz6 DGp'|d ޿[DZlv_wѻ=oEz=+#-nm6«kk׃|/FVl'0v)k}W}kgi}$h]D a8at">l~]zU[ / '""""""" Xk *c{ + a}W]{]wu_߼?cˏq؄;ائ8 1 ZoZDDDED0B-{$ISG1LS{ . 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Tj 0.96 Tc /F3 10.0 Tf 1 0 0 1 427.68 141.12 Tm <66756520> Tj 1 0 0 1 444.96 141.12 Tm <656E766961646F20> Tj 1 0 0 1 482.88 141.12 Tm <6120> Tj 1 0 0 1 491.52 141.12 Tm <6E696E67756E61> Tj 0.00 Tc /F3 20.0 Tf 1 0 0 1 472.80 245.28 Tm <696C272931A15C2729> Tj 2.40 Tc /F3 16.0 Tf 1 0 0 1 107.04 192.00 Tm <6C6F2C5C722E47> Tj ET endstream endobj 62 0 obj 7681 endobj 63 0 obj << /Length 64 0 R >> stream ANLISIS COSTO - BENEFICIO Esta incativa legal no genera gasto pblico y contribuye a la formalizacn de ungrupo importante de contrbuyentes.Si bien la propuesta implica una concreta adaplacn de la infraestructura actualde la Adminstracin Tributaria, sta no llega al punto de ocasonar gastosadconales a la SUNAT. Aunque al princpio la SUNAT percibira un menorimpuesto por rentas de primera categora, en un mediano o largo plazo, seincentivara a muchos contribuyentes a declarar ingresos de esta categoria y aformalizar su situacin en cuanto a la administracin tributara. Ello redundara en una mayor percepcin por el Estado de ingresos tributarios, locual es, precisamente, la fnalidad de este proyecto de ley*. Lima. 08 de setembre de 2006 /a/*../ MARTHA HILDEBRANO-I N) )-;, -,- /,--P ]s Lo V P- > ,. Ii,. h"i r. \''/' li' LEtv;) f)f lrel &r$\r., 'Este proyecto se present el 11l07/2006 con el nmero 14831/2005,CRcomisin hasta elfin del Derodo oarlamenlario anterior. fue enviado a ninguna il')1\') lo,\r.G endstream endobj 64 0 obj 1047 endobj 65 0 obj << /Length 66 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj60 Do Q endstream endobj 66 0 obj 45 endobj 67 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj60 60 0 R >> /Subtype 63 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 59 0 R 65 0 R 61 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R ] /Count 7 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000213285 00000 n 59 9 0000184219 00000 n 0000184298 00000 n 0000204028 00000 n 0000211764 00000 n 0000211786 00000 n 0000212888 00000 n 0000212910 00000 n 0000213010 00000 n 0000213030 00000 n trailer << /Size 68 /Info 1 0 R /Root 13 0 R /Prev 183890 >> startxref 213393 %%EOF