Table of Sunat Codes and Fines
Table of Sunat Codes and Fines
CODE DESCRIPTION
1011 IGV - OPER. INT. - CTA. OWN
1012 IGV - PURCHASE LIQUID-RETAINMENTS
1013 IGV - OPER. INTERNAL - RICE
1015 SPECIAL SALES TAX
1016 IMPTO IGV PILLED RICE L.28211
1032 IGV-REG.SUPPLIER.-RETENTIONS
1041 IGV-SERV.PREST.NON-DOMICILIATED
1052 IGV - REG. PERCEPTION
1054 IGV - INTERNAL SALES PERCEPTION
2011 ISC - APPENDIX III - COMBUSTIB
2021 ISC - APPEND IV - LIT A - 10%
2031 ISC - APPEND IV - LIT A - 17%
2034 ISC - APPEND IV - LIT A - 20%
2041 ISC - APPEND IV-LIT CP.V.PUBL.
2044 ISC - APPEND IV - LIT A - 45%
2051 ISC - APPEND IV-LIT B-BEERS
2053 ISC - APPENDIX IV - LITERAL F
2054 ISC - APPEND IV - LIT A - 30%
2055 ISC - APPENDIX IV-OTHER RATES
2056 ISC - APPENDIX IV-LIT B PISCO
2072 ISC - LOTTERIES, BINGOS, RAFFLES
2073 GAMING CASINOS
2074 HORSE EVENTS
2075 SLOTS AND OTHERS
3011 INCOME-1RA. CATEGOR.-OWN ACCOUNT
3021 INCOME-2ND. CATEGOR.-OWN ACCOUNT
3022 INCOME-2ND. CATEG.-RETENTIONS
3031 INCOME-3RA. CATEGOR.-OWN ACCOUNT
3032 HOLD RTA. 3RD CAT. TRUST
3033 INCOME-3RA. CATEGOR.-IMPTO. MIN
3034 EXTRAORD IMP. NET ASSETS
3036 INCOME-DISTRIBUTION DIVIDENDS
3037 RTADIG INDIRECT DISP. ITEM G
3038 TEMPORARY TAX ON NET ASSETS
3039 HOLD RTA. LIQUIDATION SHOPPING
3041 INCOME-4TA. CATEGOR.-OWN ACCOUNT
3042 INCOME-4TA. CATEG.-RETENTIONS
3051 RTA5CP INCOME-5TA.- OWN CTA.
3052 INCOME-5TA. CATEG.-RETENTIONS
3061 INCOME - NO DOMIC-CTA. OWN
3062 INCOME - NO DOMIC.- WITHHOLDINGS
3071 INCOME - REGULAR. - OTR.CATEG.
3072 INCOME - REGULARIZED.- RTA. 1RA. CATEG.
3073 INCOME - REGULARIZED.- RTA. OF WORK
3081 INCOME - REGULAR. - 3RA. CATEG.
3111 INCOME - SPECIAL REGIME
3311 INCOME - AMAZONIA - CTA. OWN
3411 INCOME - AGRICULTURAL 885-C. OWN
3511 INCOME - AGRICULTURAL - CTA. OWN
3611 INCOME-BORDER REGIME
4011 RUS - CATEGORY A
4021 RUS - CATEGORY B
4031 RUS - CATEGORY C
4041 RUS - CATEGORY D
4051 RUS - CATEGORY E
4061 RUS - CATEGORY F
4071 RUS - CATEGORY G
4081 RUS - CATEGORY H
4091 RUS - SPECIAL CATEGORY
4111 NEW RUSS - CATEGORY 11
4112 NEW RUS - CATEGORY 12
4113 NEW RUSS - CATEGORY 13
4114 NEW RUS - CATEGORY 14
4115 NEW RUS - CATEGORY 15
4121 NEW RUS - CATEGORY 21
4122 NEW RUSS - CATEGORY 22
4123 NEW RUSS - CATEGORY 23
4124 NEW RUS - CATEGORY 24
4125 NEW RUS - CATEGORY 25
4131 NEW RUSS - CATEGORY 1
4132 NEW RUSS - CATEGORY 2
4133 NEW RUSS - CATEGORY 3
4134 NEW RUSS - CATEGORY 4
4135 NEW RUS - CATEGORY 5
5011 FONAVI-CTA.PRO.,EMP.,CONS.Y PR
5012 FONAVI - THIRD PARTY ACCOUNT
5061 FONAVI-CTA.PROP. INDEPENDENT
5081 IES-OWN ACCOUNT
5082 IES-RETENC. TO INDEPENDENTS
5083 IES-CTA. OWN-INDEPENDENT
5084 IES-RETENC. CONSTRUCTION AND SUPPLY
5210 ESSALUD-LAW 26790-AFIL.REGULAR
5211 ESSALUD-SCTR
5214 ESHEALTH + LIFE
5221 ESSALUD-SOLIDARITY FUND
5222 ESSALUD-AGRICULTURAL INSURANCE
5226 ESSALUD-SPECIAL REGIMES
5234 ESSALUD REIMB.LAW.26790
5235 ESSALUD AGRA.REMB.LEY.26790
5236 ESSALUD SCTR.REMB.LAW.26790
5238 ESS-WORK/PENS.FISHING. LAW 28320
5310 ONP -LAW 19990
5321 SOLIDARITY FUND
5322 ONP-RECOGNIZATION BONDS
5323 ONP-FACULTATIVES
5324 ONP - FACTORY DECLARATORY
5326 ONP-SPECIAL REGIMES
5410 ESS - ARTIST SOC. RIGHT FUND
5411 ESS - PASS FACTORY DECLARATION
5412 ESS -PROJOVEN-FORM.LAB.JUVENIL
5510 ACCID. WORK-LAW 18846
5511 ACCID. OF WORK-DECLAR.FAB.
5612 SOLIDARITY CONTRIBUTION-DL28046
7011 FILMING TAX
7021 PROMOTION TAX MUNICIPAL
7022 IPM - SUPPLIER REG. - RET
7031 SENCICO
7081 IMPTO.PROMOC.MUNIC. ADDITIONAL
7091 SOLID PRINT IN FAVOR OF CHILDREN
7101 IMP TO THE ACTIONS OF THE STATE
7111 CASINO TAX
7121 IMPACT ON SLOT MACHINES.
7131 TOURISM PROMOTION-LAW No.27889.
7151 IMP TO RECREATIONAL BOATS
8064 DAMAGE REPAIR
8073 TRANSFER OF ACCOUNT AMOUNT
8121 TRIBUTARY CREDIT
8131 IMP.TRANS.FINANC.-OWN CTA.
8132 FINANCIAL TRANSFER IMPROVEMENT-
9011 RETENTION
IGV - REG. SIMPLIF.-OWN ACCOUNT
9012 IGV-REG. SIMPLIF.-RETENTIONS
9021 IMPTO. TO BUSINESS ASSETS
9031 IMPTO. TO PERSONAL ASSETS
9191 ISC - APPENDIX V
9221 ISC - PROD. TOCAD AND PERMUMERIA
9401 OTHER TAXES REPEALED
FINE CODES
CODE DESCRIPTION
6011 INFR. - REGISTRATION REGISTRATION/AT
6012 ISSUE AND/OR GRANT CP NO REQUIREMENTS
6013 REGISTRATION OR ACT. C/FALSE DATA
6014 OBTAIN 2 OR MORE RUC NUMBERS
6015 USE 2 OR MORE RUC NUMBERS
6016 NOT CURRENT. RUC DATA/IN PLACE
6017 DO NOT CONSIGN RUC IN DOCUM OR FOR
6018 DO NOT GRANT COMP. OR OTHER C/REQU.
6019 DO NOT COMMUNICATE THE RUC NUMBER IN ACTS
6021 N
INFR.-ISSUE/REQUIRE PURCHASE. PAY
6022 TRANSPORTING GOODS AND/OR PASSENGERS
6023 WITHOUTOF
TRANSP. DOC
GOODS WITHOUT COMP.O GUIDE
6024 DO NOT OBTAIN GOODS COMP. AND ADQ SERVICE
6025 DO NOT CARRY PAYMENT COMP. OR REM GUIDE
6026 DO NOT SUPPORT POSSESSION WITH PURCHASE.
6027 SEND GOODS WITH COMPLEM DOC. THAT DOES
6028 NOT MACHINE
USE COR REGISTRATION NOT DECLARED FOR
6029 USE MACHINE REGISTRATION IN ESTABLISHMENT
6031 INFR.-CARRYING BOOKS AND REGISTRATION
6032 CONT.
INFR.-CARRYING BOOKS AND REGISTRATION
6033 CONT.
DO NOT REGISTER INCOME OR REGISTER INFE
6034 RECORD OF FAKE OPERATIONS
6035 KEEP DELATE RECORDS
6036 DO NOT CARRY BOOKS IN MN O CAST
6037 DO NOT KEEP BOOKS AND CHECKS.
6038 DO NOT HAVE DOCUM. CALC BACKUP PREC
6039 DO NOT HAVE TECHNICAL STUDY. PRICE OF
6041 OMITTED - PRESENTATION OF PAYMENT
6042 DECLARATION
DO NOT CONSERVE DOCUM. CALC BACKUP PRICE
6043 DO NOT CONSERVE SYSTEM. OR PROG.
6044 ACCOUNTING
NO d
COMMUNICATION BOOKS, REG., SYSTEM,
6045 PROG.
DO NOT GET USER. PAYMENT - SERVICE
6046 SEND GOODS WITHOUT VERIFICATION. OR GUIDE
6051 OMISO-PRES. OTHER DECL./COMMUNICATIONS
6061 DECLAR.-INF.INCOMPL/OUT.PZO.
6063 PAYMENT DECL. PRESENTATION OUT OF TIME
6064 SUBMIT OTHER DECL.COM.INCOMP
6065 PRES.OTHER COMMON.STRONG.PLA DECLAMENTS
6071 PLUS 1 RECT./1RA.RECT.FRA.PZO.
6072 PRES. MORE THAN ONE RECTIF. FROM OTHERS
6073 DECLARE
DECL.PRESS.IN UNAUTHORIZED FORM
6074 DECL.PRESS IN UNAUTHORIZED LOCATIONS
6075 DO NOT DISPLAY REGISTRATIONS. OR OTHER
6076 DOC. TEST MEDIA BEFORE PLZ
HIDE
6077 OWN ASSETS WITHOUT THE REQUIRED SCV
6078 DO NOT KEEP OPERATION. THE SUPPORTS
6079 UNDUE REAPERT OF LOCAL CLOSED.
6081 PRESS.INF.REQ.FRA.PZ.ESTABLISHED.
6083 PROVIDING FALSE INFORMATION
6084 DO NOT APPEAR BEFORE THE TRIB ADM.
6085 AUTHOR.BALANCE.DECLAR. C/INF.FALS
6086 DESTROY ADM.TR POSTERS.
6087 DO NOT PROVIDE REQUIRED VISUAL EQUIPMENT.
6088 VIOLATE SECURITY SEALS
6089 DO NOT MAKE WITHHOLDINGS/PERCEPC
6091 CIFR./DAT.FALS.TRIB DEBT DET.
6093 NO COMMUNICATION FACTS GENERATE OT
6094 PRESENT. BE. FINANCE UNCLOSED BOOK
6095 AUTHORIZE REGISTRATION AND BOOKS WITHOUT
6096 FOLLOWING
PREVENT PROCESS
EFFECTS INSP., INV. GOOD AND/OR NO P
6097 DO NOT ALLOW AND/OR DO NOT PROVIDE INSP.
6098 OR WITH
DO NOT ALLOW ENTRY OF OFFICIALS TO THE EST
6099 DO NOT PROVIDE MACHINE CONTROL. SLOTS
6101 INDEBOBT. BUSINESS CREDIT NOTES
6103 INDEB.USE OF EXON./BENEF.TRIBUT
6104 CLAND.PROCESSING OF ENCUMBIZED ASSETS
6105 DO NOT ALLOW SYSTEM INSTALLATION. INFORMS
6106 DO NOT PROVIDE SYSTEM ACCESS. INFORMATION
6107 DE C
DO NOT IMPLEMENT. EMP. CASINO GAME AND/OR
6108 TRAG
DO NOTMACHINE
COMPLY. DISPOSAL OF ACTIV.
6109 ARTISTISTIC
NOT OWNED INFORMATION APPLICATION ON THE
6111 OCCASION OF
WITHHOLD NO EPAYMENT IN ESTABLISHED PERIOD
6112 DO NOT DISPLAY DOCUM. SECTION G) ART.32°
6113 DO NOT PAY IN FORM. AND COND, EXIMI
6114 DECL.PRES.NO.TAKE ACCOUNT FORM
6115 DO NOT DISPLAY IN PLACE VISIB.SUBJECTS RUS
6116 EM NOT SUBMIT TECHNICAL STUDY PRICES
DO
6117 DO NOT SUBMIT CERTIF. OR CONST. RETENTION
6118 DO NOT DELIVER AMOUNT WITHHELD BY EMB. EN
6119 F
ALLOW TERC. ENJOY EXEMPTION. CONTENTS
6121 OTHER FINES
6122 USE MACHINE AUTO FOR TRANSFER GOODS Q
6123 SEND OR POSSESS GOODS WITHOUT SEALS OR
6124 SUPPORT POSSESSION OF PROPERTY C/DOC THAT
6125 N
PRESENT THE DDJJ ART. 10th D.LEG. 939 NO
6131 RECOVERY COMMISSIONED MERCHANDISE
6141 AUCTION OF COMMISSIONED MERCHANDISE
6151 NOT FACILITATING THE CONTROL OF THE TRA
6161 BS TRANSFER WITHOUT PRIOR PAYMENT
6171 ACQUIRE WITHOUT DEPARTMENT - LAW No. 27877
6172 PROV MAKES WITHDRAWAL WITHOUT DEPT
6173 PROV ALLOWS WITHDRAWAL WITHOUT DEPT
6174 SUBJECT CTA PROV DELIVERY WELL
6175 SUJ. DOES NOT MEET DEPOS
6176 TRANSFER PERM PROV WITHOUT DEPOSIT
6177 ADJUST PERM.TRASL.WITHOUT DEPOS
6178 TIT.CTA.GIVES DIF.DEST.MTOS
6179 TOLL ADMINISTRATION NO PAYMENT VERIFY
6181 ADM.TOLL NO INF.SUNAT
6182 TOLL ADMINISTRATION DOES NOT MEET DEPOS
6183 TOLL ADM. DOES NOT COMPLY WITH COB DEP.
6414 DECL.PRES.NO.TAKE ACCOUNT FORM
6416 NO UPDATE REQUIRED DATA X SUNAT
6417 DO NOT INDICATE RUC No. IN THE FORMS.
6431 DO NOT CARRY BOOKS OR ACCOUNTING RECORDS
6434 REGISTER FAKE OPERATIONS
6435 BRINGING BOOKS AND RECORDS LATE
6436 DO NOT BRING BOOKS AND REG.EN CASTEL
6437 DO NOT CARRY BOOKS, REG., COPIES, ETC.
6472 PRES. MORE THAN ONE RECTIF. FROM OTHERS
6473 DECLARE
PRES.DECLAR.INCOMP.AND/OR DIFFERENT
6474 STATEMENT IN DIFFERENT PLACES
6475 DO NOT DISPLAY BOOKS, REGULATIONS. OR
6476 OTHERS
HIDE MEANS OF EVIDENCE OR CONTR
6478 DO NOT MAINTAIN MAGNET MEDIA OPERATION
6481 INFORMATION REQUIRED OUT OF THE DEADLINE
6483 PROVIDING FALSE INFORMATION
6484 DO NOT APPEAR BEFORE SUNAT
6485 AUTHORIZATION OF BALANCES AND FALSE
6486 DECLARATION
HIDE OR DESTROY SUNAT NOTICES
6487 NO VISUAL REPRO. EQUIPMENT PROVIDED
6503 INDEBI.EXHONERA.OR BENEF.TRIB USE
6521 OTHER FINES
6531 COMMISSIONED MERCHANT RECOVERY
6605 REG.MIN-NOT ALLOW INST.INF.SYS.
6606 REG.MIN-NO EASY ACCESS SYS.INF
6609 REG.MIN-NO PROP.INF.SUN.OCAS EM
6611 MIN. ROYALTY NOT PAID ON TIME
6616 REG.MIN-NO TECH STUDY PRES. P.T.
6618 REG.MIN-NO DELIVERY MON.RET. EMBA
6641 MINING ROYALTY - OMISO PRES.DEC
6651 REG.MIN-OFF PRESS.OT. DECL/COM
6661 REG.MIN-DECLAR.INFORMAC.INCOMPL
6664 REG.MIN-OTR.DECL.INFORM.INCOMPL
6671 REG.MIN-PRESS. MORE THAN ONE RECTIF
6672 REG.MIN-PRESS.PLUS ONE RECT.OTHER
6673 REG.MIN-PRESS.IN FORM.NOT AUTHORIZED
6674 REG.MIN-PRES.PLACES NOT AUTHORIZED
6675 REG.MIN-NOT DISPLAY BOOKS REG.OTR
6676 REG.MIN-HIDE TEST OR CO MEASUREMENT
6678 REG.MIN-NOT MAINTAIN OPERAT.SOPO
6681 REG.MIN-INF.INCOMPL.O OUT OF PLA
6683 REG.MIN-PROVIDE FALSE INFO
6684 REG.MIN-DO NOT COMPARE.ANTE.ADM.TRI
6686 REG.MIN-HIDDEN POSTER DESTR. AND SE
6687 REG.MIN-NO FACILIT.EQ.REPRO.VIS
6688 REG.MIN-VIOLATE SECURITY SEALS
6691 REG.MIN-CIFR.DAT.FALSE DETERM.
6696 REG.MIN-PREV EFFECT.INSP.INV.B
6698 REG.MIN-NO PERMI ING.FUNC.SUNAT
6412 WITHHOLDING OR UNPAID PERCEPTIONS
6441 DO NOT PRESENT DJ WITHIN THE DEADLINE A
6451 DO NOT SUBMIT OTHERS WITHIN THE DEADLINE N
Ye
6461 PRESENT DJ IN INCOMPLETE FORM s
Ye
6464 OTHER DJ PRESENTS IN INCOMPLETE FORM s
T
6471 MORE THAN A GRINDING MILL lO
6472 PRES. MORE THAN ONE RECTIF. FROM OTHERS O
6491 DECLARE
DECLARING FALSE FIGURES OR DATA R
d
6532 ESSALUD-PREVIOUS FINES
6411 WITHHOLDING OR UNPAID PERCEPTIONS
6441 DO NOT PRESENT DJ WITHIN THE DEADLINE
6451 DO NOT SUBMIT OTHERS WITHIN THE DEADLINE
6461 PRESENT DJ IN INCOMPLETE FORM EI
6464 OTHER DJ PRESENTS IN INCOMPLETE FORM T
N
6471 MORE THAN A GRINDING MILL Q
6472 PRES. MORE THAN ONE RECTIF. FROM OTHERS
6489 DECLARE
DO NOT WITHHOLD OR RECEIVE TAXES
6491 DECLARING FALSE FIGURES OR DATA
6533 ONP - OTHER FINES
APPENDIX 1
DATA THAT MAY BE MODIFIED OR INCLUDED BY THE TAX DEBTOR
(classified by declaration or payment)
IDENTIFICATION OF THE
AFFIDAVIT
> Form number 1042, 1242
> Form order number 1042, 1242
IDENTIFICATION OF THE
AFFIDAVIT
CORRESPONDING TO THE PAYMENT
1042, 1242
> Resolution or Payment Order Number
> Resolution or Payment Order 1031, 1231
1051, 1251
> Resolution Number / Payment Order /
PERT Acceptance (according to the
form)
> Resolution or Payment Order Number 1052, 1252
1043, 1243
> Order number (From the application
for shelter to REFES)
IDENTIFICATION OF
LESSOR
" Guy
1083
> Identity document number 1083
108
No. OF
BOX
02
07
50
51
08
16
17
16
17
700
701
701
03
724
723
01
01
606
606
607
607
702
726
621
62
0
704, 705
608, 609
727, 728
101, 201,
301
608
610
608
02
50
51
07
05
07
08
07
05
04
05
05
498
499
500
400
25
2
278
02
16
17
18
16
17
07
18
02
07
05
28
08
25
28
281
0
282
283
02
02
07
668
678
600
02
613
07
499
500
40
0
60
8
506
BOARD
No.
001
002
003
004
005
006
007
008
009
010
011
101
102
103
104
105
106
107
108
999
1: TYPE OF PAYMENT METHOD
DESCRIPTION
DEPOSIT IN ACCOUNT
TURN
TRANSFER OF FUNDS
PAY ORDER
DEBIT
CREDIT CARD
CHECKS
WITH THE CLAUSE OF NON - NEGOTIABLE , NON - TRANSFERABLE , NOT TO THE ORDER OR OTHER R O E N F E I S ER E E N E L L
AS Q C U IS E O N F O D E X L IS A T R E T O IC B U L L IG O A 5 CI D Ó E N L D D E U C T R I E LI T Z O AR LE M G E IS D L IO
IN
AT
S IV D O E CASH PAYMENT, IN OTHER CASES
FOREIGN TRADE PAYMENT MEANS
BILLS OF EXCHANGE
TRANSFERS - FOREIGN TRADE
BANK CHECKS - FOREIGN TRADE
SIMPLE PAYMENT ORDER - FOREIGN TRADE
DOCUMENTARY PAYMENT ORDER - FOREIGN TRADE
SIMPLE REMITTANCE - FOREIGN TRADE
DOCUMENTARY REMITTANCE - FOREIGN TRADE
SIMPLE LETTER OF CREDIT - FOREIGN TRADE
DOCUMENTARY LETTER OF CREDIT - FOREIGN TRADE
OTHER MEANS OF PAYMENT (SPECIFY)
TABLE 2: TYPE OF IDENTITY DOCUMENT
No. DESCRIPTION
0 OTHER TYPES OF DOCUMENTS
1 NATIONAL IDENTITY DOCUMENT (DNI)
4 FOREIGN CARD
6 SINGLE REGISTER OF TAXPAYERS
7 PASSPORT
TABLE 3: FINANCIAL ENTITY
No. DESCRIPTION
01 CENTRAL RESERVE OF PERU
02 PERU CREDIT
03 PERU INTERNATIONAL
05 LATIN
07 CITIBANK DEL PERU SA
08 STANDARD CHARTERED
09 SCOTIABANK PERU
11 CONTINENTAL
12 FROM LIMA
16 TRADE
18 NATION
22 SANTANDER CENTRAL HISPANO
23 TRADE
25 REPUBLIC
26 NBK BANK
29 BANCOSUR
35 FINANCIAL OF PERU
37 OF PROGRESS
38 INTER-AMERICAN FINANCE
39 BANEX
40 THE NEW WORLD
41 SOUTH AMERICAN
42 OF THE LIBERATOR
43 FROM WORK
44 SOLVING
45 SERBANCO SA.
46 BANK OF BOSTON
47 ORION
48 FROM THE COUNTRY
49 MY BANK
50 BNP PARIBAS
53 HSBC BANK PERU SA
99 OTHERS
TABLE 4: TYPE OF CURRENCY
No. DESCRIPTION
1 NEW SUNS
2 AMERICAN DOLLARS
9 OTHER CURRENCY (SPECIFY)
TABLE 5: TYPE OF STOCK
No. DESCRIPTION
01 COMMODITY
02 FINISHED PRODUCT
03 RAW AND AUXILIARY MATERIALS - MATERIALS
04 CONTAINERS AND PACKAGING
05 MISCELLANEOUS SUPPLIES
99 OTHERS (SPECIFY)
TABLE 6: UNIT OF MEASUREMENT CODE
No. DESCRIPTION
01 KILOGRAMS
02 POUNDS
03 LONG TONS
04 METRIC TONS
05 SHORT TONS
06 GRAMS
07 UNITS
08 LITERS
09 GALLONS
10 BARRELS
11 CANS
12 BOXES
13 THOUSANDS
14 CUBIC METERS
15 METERS
99 OTHERS (SPECIFY)
TABLE 7: TYPE OF INTANGIBLE
No. DESCRIPTION
01 ACQUIRED INTANGIBLE
02 INTANGIBLE IN RESEARCH STAGE
03 INTANGIBLE IN DEVELOPMENT STAGE
TABLE 8: BOOK OR RECORD CODE
5 DIARY BOOK
6 LEDGER
8 SHOPPING RECORD
9 REGISTER OF CONSIGNMENTS
10 COST RECORD
11 GUEST REGISTRATION
18 IVAP REGISTRATION
20 AUXILIARY REGISTER(S) OF ACQUISITIONS - SECTION A) FIRST PARAGRAPH ARTICLE 5° SUPERINTENDENCY RESOLUTION N° 021- 99/SUNAT
21 AUXILIARY REGISTER(S) OF ACQUISITIONS - SECTION A) FIRST PARAGRAPH ARTICLE 5 SUPERINTENDENCY RESOLUTION N° 142-2001/SUNAT
22 AUXILIARY REGISTER(S) OF ACQUISITIONS - SECTION C) FIRST PARAGRAPH ARTICLE 5° SUPERINTENDENCY RESOLUTION N° 256-2004/SUNAT
23 AUXILIARY REGISTER(S) OF ACQUISITIONS - SECTION A) FIRST PARAGRAPH ARTICLE 5 SUPERINTENDENCY RESOLUTION N° 257-2004/SUNAT
24 AUXILIARY REGISTER(S) OF ACQUISITIONS - SECTION C) FIRST PARAGRAPH ARTICLE 5 SUPERINTENDENCY RESOLUTION N° 258-2004/SUNAT
25 AUXILIARY REGISTER(S) OF ACQUISITIONS - SECTION A) FIRST PARAGRAPH ARTICLE 5 SUPERINTENDENCY RESOLUTION N° 259-2004/SUNAT
31 RETURN BOOK
TABLE 9: ACCOUNT CODE
No. DESCRIPTION
12 CUSTOMERS
20 GOODS
21 FINISHED PRODUCTS
34 INTANGIBLES
38 DEFERRED LOADS
42 SUPPLIERS
50 CAPITAL
58 BOOKINGS
59 ACCUMULATED RESULTS
60 SHOPPING
61 VARIATION OF EXISTENCES
62 PERSONNEL LOADS
66 EXCEPTIONAL LOADS
67 FINANCIAL CHARGES
69 SALES COST
96 ADMINISTRATIVE EXPENSES
97 SELLING EXPENSES
70 SALES
75 MISCELLANEOUS INCOME
76 EXCEPTIONAL INCOME
77 FINANCIAL INCOME
No.
00
01
02
03
04
05
06
07
08
09
10
11 12
13 14
15
16
17
18 19
20
21
22
23
24 1
25 26
27
28
29 30
31J
32 34
35
36
37 50
52
53
54
87
88
91
No.
96
97
98
99
LA 10: TYPE OF PAYMENT PROOF OR DOCUMENT
DESCRIPTION
Others (specify)
Bill
Receipt for Fees
Bill of sale
Purchase settlement
Commercial aviation company ticket for passenger air transportation service
Air waybill for air cargo transportation service
Credit note
Debit note
Referral Guide - Sender
Lease Receipt
Policy issued by the Stock Exchanges, Commodity Exchanges or Intermediation Agents for operations carried out on the Stock
or Commodity Exchanges or outside them, authorized by CONASEV Ticket or tape issued by a cash register machine
Document issued by banks, financial, credit and insurance institutions that are under the control of the Superintendency of
Banking and Insurance
Receipt for public services for the supply of electricity, water, telephone, telex and telegraph and other complementary services
that are included in the public service receipt
Ticket issued by urban public passenger transport companies
Travel ticket issued by interprovincial public transportation companies within the country
Document issued by the Catholic Church for the lease of real estate
Document issued by the Private Pension Fund Administrators that are under the supervision of the Superintendency of Private
Pension Fund Administrators
Ticket or entry for public attractions and shows
Retention receipt
Bill of lading for maritime cargo transportation service
Voucher for Non-Habitual Operations
Adjudication Policies issued on the occasion of the auction or adjudication of goods by forced sale, by auctioneers or entities
that auction or auction goods on behalf of third parties
Certificate of payment of royalties issued by PERUPETRO SA
Attribution Document (Law on General Sales Tax and Selective Consumption Tax, Art. 19th, last paragraph, RS No. 022-98-
SUNAT).
Receipt for the Payment of the Fee for Use of Surface Water for agricultural purposes and for the payment of the Fee for the
execution of a specific work or activity agreed upon by the General Assembly of the Irrigators Commission or Resolution issued
by the Head of the Unit of Water and Irrigation (Supreme Decree No. 003-90-AG, Arts. 28 and 48) Complementary Risk Work
Insurance
Unified Airport Use Rate
Documents issued by COFOPRI as an offer to sell land, those corresponding to public auctions and the remuneration for the
services it provides.
Documents issued by companies that play the acquiring role in payment systems through credit and debit cards
Remission Guide - Carrier
Documents issued by the collection companies of the so-called Main Network Guarantee referred to in paragraph 7.6 of article 7
of Law No. 27133 – Law for the Promotion of the Development of the Natural Gas Industry Operator Document
Participant Document
Natural Gas Distribution Receipt
Documents issued by the concessionaires of the vehicle technical inspection service, for the provision of said service
Single Customs Declaration - Final import
Simplified Dispatch - Simplified Import
Courier or Courier Declaration
Collection Settlement
Special Credit Note
Special Debit Note
Proof of Non-Domicile
DESCRIPTION
Excess tax credit for asset withdrawal
Credit Note - Non-Domiciled
Debit Note - Non-Domiciled
Others - Consolidated Sales Tickets
TABLE 11: CUSTOMS CODE
No. DESCRIPTION
019 GRAVES
028 FALLING
046 PAITA
055 CHICLAYO
082 SALAVERRY
091 CHIMBOTE
118 MARITIME OF CALLAO
127 PISCO
145 MOLLENDO MATARANI
154 AREQUIPA
163 ILO
172 TACNA
181 FIST
190 CUZCO
217 PUCALLPA
226 IQUITOS
235 CALLAO AERIAL
244 POSTCARD FROM LIMA
262 DRAIN
271 TARAPOTO
280 PUERTO MALDONADO
299 THE TUB
884 TACNA RAILWAY DEPENDENCY
893 TACNA POSTAL DEPENDENCY
910 AREQUIPA POSTAL DEPENDENCY
929 STA ROSA TACNA BORDER COMPLEX
938 TACNA LAND TERMINAL
947 TACNA AIRPORT
956 TACNA CETICOS
965 SALAVERRY POSTAL DEPENDENCY
TABLE 12: TYPE OF
OPERATION
No. DESCRIPTION
01 SALE
02 BUYS
03 CONSIGNMENT RECEIVED
04 CONSIGNMENT DELIVERED
05 RETURN RECEIVED
06 RETURN DELIVERED
07 PROMOTION
08 PRIZE
09 DONATION
10 OUTPUT TO PRODUCTION
11 TRANSFER BETWEEN WAREHOUSES
12 WITHDRAWAL
13 WARRANTIES
14 DISEASES
15 DESTRUCTION
16 INITIAL BALANCE
99 OTHERS (SPECIFY)
ISIC CODE TABLE
CODE ISIC ISIC DESCRIPTION
0111 Cultivation of cereals and other crops nec
0112 Cultivation of vegetables and legumes, horticultural specialties and nursery products
Cultivation of fruits, nuts, plants whose leaves or fruits are used to prepare drinks and spices
0113
Raising cattle and sheep, goats, horses, donkeys, mules and hinnies; dairy cattle breeding
0121 Breeding of other animals; production of animal products nec
0122 Cultivation of agricultural products in combination with animal husbandry (mixed farming)
0130 Agricultural and livestock service activities, except veterinary activities
Regular and trapping hunting and repopulation of game animals, including related service activities
0140
0150
1200
1310
1320
1410
1421 Mining of uranium and thorium
1422 Extraction of minerals from iron
1429 Extraction of non-ferrous metalliferous minerals, except uranium and thorium ores
1511 Extraction of stone, sand and clay
1512 Extraction of minerals for the manufacture of fertilizers and chemical products
1513 Salt extraction
1514 Exploitation of other mines and quarries nec
1515 Production, processing and preservation of meat and meat products
1520 Preparation and preservation of fish and fish products
1531 Preparation and conservation of fruits, legumes and vegetables
1532 Preparation of oil and fats of vegetable and animal origin
1533 Preparation of fish oil
Production of dairy products
1541
Manufacture of grain mill products
1542
Preparation of starches and starch-derived products
1543
Preparation of prepared foods for animals
1544 Manufacture of bakery
1549 Sugar production
1551 Manufacture of cocoa and chocolate and confectionery products
Preparation of macaroni, noodles, couscous and similar farinaceous products
Manufacture of other food products nec
Distillation, rectification and mixing of alcoholic beverages; production of ethyl alcohol from fermented substances
1552 Wine making
1553 Preparation of malted and malt drinks
Production of non-alcoholic beverages; mineral water production
1554
Manufacture of tobacco products
1600 Preparation and spinning of textile fibers; weaving of textile products
1711 Finishing of textile products
1712 Manufacture of ready-made articles of textile materials, except clothing
1721 Manufacture of tapestries and carpets
Manufacture of ropes, twine, twine and nets
1722
Manufacture of other textile products nec
1723 Manufacture of knitted and crocheted fabrics and articles
1729 Manufacture of clothing; except leather garments
1730 Marinating and dyeing of skins; manufacturing of leather goods
1810 Tanning and marinating of leather
Manufacture of suitcases, handbags and similar articles, and saddlery and saddlery articles
1820
1911
1912
2101
2102
2109
2211
2212
2213
2219
2221
2222
Manufacture of wood pulp, paper and cardboard
2230 Manufacture of corrugated paper and cardboard and paper and cardboard packaging
2310 Manufacture of other paper and cardboard articles
2320 Publishing of books, brochures, scores and other publications
2330 Editing of newspapers, magazines and periodicals
Editing recordings
2411 Other editing activities
2412 Printing activities
2413 Printing-related service activities
2421 Playing recordings
Coke Oven Product Manufacturing
2422 Manufacture of petroleum refining products
2423 Production of nuclear fuel
2424 Manufacture of basic chemical substances, except fertilizers and nitrogen compounds
2429 Manufacture of fertilizers and nitrogen compounds
Manufacture of plastics in primary forms and synthetic rubber
2430 Manufacture of pesticides and other chemical products for agricultural use
2511 Manufacture of paints, varnishes and similar coating products, printing inks and putties
2519 Manufacture of pharmaceutical products, medicinal chemical substances and botanical products
2520 Manufacture of soaps and detergents, cleaning and polishing preparations, perfumes and toilet preparations
Manufacture of other chemical products nec
2610 Manufacture of manufactured fibers
2691 Manufacture of rubber tires and chambers; retreading and renewal of rubber tires
2692 Manufacture of other rubber products
Manufacturing of plastic products
2693
Manufacture of glass and glass products
2694 Manufacture of non-refractory ceramic products for non-structural use
2695 Manufacture of refractory ceramic products
2696 Manufacture of non-refractory clay and ceramic products for structural use
Manufacture of cement, lime and plaster
2699
Manufacture of articles of concrete, cement and plaster
2710 Cutting, shaping and finishing of stone
2720 Manufacture of other non-metallic mineral products nec
2731 Manufacture of basic iron and steel
Manufacturing of primary precious metal and non-ferrous metal products
2732
Iron and steel foundry
2811 Non-ferrous metal casting
2812 Manufacture of metal products for structural use
2813 Manufacture of tanks, tanks and metal containers
Manufacture of steam generators, except hot water boilers for central heating
2891 Forging, pressing, stamping and rolling of metals; powder metallurgy
2892 Treatment and coating of metals; general mechanical engineering works carried out in exchange for
remuneration or by contract