CASE STUDY ON CERTAIN AND PRESUMED BASIS :

PRESUMPTIONS FOR OMISSION IN THE SALES REGISTER

Statement
On September 20, 2014 ,SUNAT initiated an audit procedure to the company ABC S.A.C ,for the
Economic Year 2013.In the Requirement SUNAT informs the company that differences have been found
between the sales declared in the PDT 621 and the results of the crossing of the Annual Declaration of
Operations with Third Parties (DAOT) for S/.297 500.00.
As a result of the review of the 2013 Sales Register of ABC S.A.C., SUNAT has detected that there are
unregistered and undeclared payment vouchers. In this regard, SUNAT notifies a Complementary
Requirement, in which it is requested to support in writing the reasons for which the respective
registration was not made.
The taxpayer responds indicating unfounded reasons, for which reason SUNAT, in use of its discretionary
power, determines that ABC S.A.C. is immersed in the causes or assumptions of presumption established
in Article 64 of the Tax Code, specifically in the following paragraphs:
NUMBER 2
The tax return filed or the supporting or complementary documentation offers doubts as to its
veracity or accuracy, or does not include the requirements and data demanded; or when there are
doubts as to the determination or compliance made by the tax debtor.
NUMBER 4
The tax debtor conceals assets, income, revenues, goods, liabilities, expenses or expenditures or
records false liabilities, expenses or expenditures.

The following table is shown below

DETAIL OF VOUCHERS OBSERVED

Series and RUC Number IGV
Date of Issue Company name Sales value
Number Customer
15-Jan 001-0156 20324574255 SANTI SRL 30,000.00 5,400.00
17-Mar 001-0270 20210142542 MENDOZIS SAC 40,000.00 7,200.00
19-Mar 001-0305 20542441001 FARFANICO SAA 50,000.00 9,000.00
2-Jul 001-0478 20473575271 PIZARRIAL SAC 70,000.00 12,600.00
19-Aug 001-0594 20442224425 URIBIAL SA 90,000.00 16,200.00
26-Aug 001-0679 20135457257 CHEMORAL SRL 10,000.00 1,800.00
17-Oct 001-078 20547896578 GUERRERIAL SAC 7,500.00 1,350.00
TOTALS 297,500.00 53,550.00
EXTRACT FROM THE 2013 SALES REGISTER

Sales value
MES
JANUARY 330,000.00
MARCH 270,000.00
JULY 280,000.00
AUGUST 200,000.00
OCTOBER -
TOTALS 1,080,000.00
CASE STUDY ON CERTAIN AND PRESUMED BASIS :
PRESUMPTIONS FOR OMISSION IN THE SALES REGISTER

In accordance with these considerations, SUNAT will be empowered to apply the presumption
established in numeral 1 of Article 65 of the Tax Code:
" Presumption of sales or income due to omissions in the sales register or income book, or failing
that, in the affidavits, when such register and/or book is not presented and/or exhibited". In
accordance with this type of presumption, we must analyze the provisions of the first part of Article
66 of the Tax Code:
When in the sales register or income book, within the twelve (12) months included in the
requirement, omissions are found in no less than four (4) consecutive or non-consecutive months,
which in total are equal to or greater than ten percent (10%) of the sales or income in those
months, the sales or income registered or declared in the remaining months shall be increased by
the percentage of omissions found, without prejudice to limiting the omissions found.
In the case described above, omissions have been found in the months of January, March, July,
August and October, making a total of 5 months (more than four non-consecutive months), and
we must then assess whether the omissions are greater than the sales.

% of omissions found = 297,500.00

1,080,000.00

Sales record
Missing Receipts
2013
JANUARY 330,000.00 30,000.00
MARCH 270,000.00 90,000.00
JULY 280,000.00 70,000.00
AUGUST 200,000.00 100,000.00
OCTOBER - 7,500.00
TOTALS 1,080,000.00 297,500.00
It is fully appreciated that omissions exceed 10% of sales for the month.

Then we must consider the four months with the highest omissions; in the present case: January,
March, July and August.

1,080,000.0
0
CASE STUDY ON CERTAIN AND PRESUMED BASIS :
PRESUMPTIONS FOR OMISSION IN THE SALES REGISTER

% of omissions found = 290,000.00

 CASE STUDY ON CERTAIN AND PRESUMED BASIS :
PRESUMPTIONS FOR OMISSION IN THE SALES REGISTER

The percentage of proven omissions to be attributed to the remaining monthswill be calculated

considering only the four months in which omissions of the highest amount were proven. This
percentage will be applied to the remaining months in which no omissions were found (26.85%).

CALCULATION OF THE PRESUMPTIVE BASIS

CONDITION CHECK PRESUMED BASIS
Non-recorded
2013 receipts True % of omission Increase by applying the % of
Sales Register fact omission
A B C D (A x C) E
JANUARY 330,000.00 30,000.00 30,000.00 360,000.00
FEBRUARY 100,000.00 26.85 26,850.00 126,850.00
MARCH 270,000.00 90,000.00 90,000.00 360,000.00
APRIL 100,000.00 26.85 26,850.00 126,850.00
MAY 100,000.00 26.85 26,850.00 126,850.00
JUNE 100,000.00 26.85 26,850.00 126,850.00
JULY 280,000.00 70,000.00 70,000.00 350,000.00
AUGUST 200,000.00 100,000.00 100,000.00 300,000.00
SEPTEMBER 100,000.00 26.85 26,850.00 126,850.00
OCTOBER - 7,500.00 7,500.00 7,500.00
NOVEMBER 100,000.00 26.85 26,850.00 126,850.00
DECEMBER 100,000.00 26.85 26,850.00 126,850.00
TOTALS 1,780,000.00 297,500.00 485,450.00 2,265,450.00

In column E the new base determined by SUNAT is identified and on this base the corresponding
adjustments must be calculated. It should be noted that according to paragraph c) of article 65-A of
the Tax Code, the application of the presumptions has no effect for the determination of the
payments on account of the third category income tax.
Only the % of omission is applied to the months in which no omissions were detected due to the
"suspicion" or "presumption" of having omitted income.

1,080,000.0
0
 CASE STUDY ON CERTAIN AND PRESUMED BASIS :
PRESUMPTIONS FOR OMISSION IN THE SALES REGISTER

CONSEQUENCES OF ASSUMPTIONS
SUNAT, when determining a new base, will induce that there is a fine for not declaring income or
revenue, as well as for the omission of IGV payable according to the following detail:

Sales according to
Sales by Presumptive basis IGV according to Difference
2013
register IGV declared (SUNAT) (SUNAT) between IGV
A B C D E
JANUARY 330,000.00 59,400.00 360,000.00 64,800.00 5,400.00
FEBRUARY 100,000.00 18,000.00 126,850.00 22,833.00 4,833.00
MARCH 270,000.00 48,600.00 360,000.00 64,800.00 16,200.00
APRIL 100,000.00 18,000.00 126,850.00 22,833.00 4,833.00
MAY 100,000.00 18,000.00 126,850.00 22,833.00 4,833.00
JUNE 100,000.00 18,000.00 126,850.00 22,833.00 4,833.00
JULY 280,000.00 50,400.00 350,000.00 63,000.00 12,600.00
AUGUST 200,000.00 36,000.00 300,000.00 54,000.00 18,000.00
SEPTEMBER 100,000.00 18,000.00 126,850.00 22,833.00 4,833.00
OCTOBER - - 7,500.00 1,350.00 1,350.00
NOVEMBER 100,000.00 18,000.00 126,850.00 22,833.00 4,833.00
DECEMBER 100,000.00 18,000.00 126,850.00 22,833.00 4,833.00
TOTALS 1,780,000.00 320,400.00 2,265,450.00 407,781.00 87,381.00

The table shows that there is a difference of S/. 87,381.00 between the IGV determined by SUNAT and
the IGV declared, therefore there will be a fine established in numeral 1 of Article 178º of the Tax Code,
corresponding to 50% of S/. 87,381.00, i.e. S/. 43,690.50.87,381.00, i.e. S/. 43,690.50. The incentive
regime established in Article 179 of the Tax Code may be applied over this amount.
Regarding income tax, since there is a difference in the base of S/. 485,450.00, we must consider a tax
assessment as a tax addition in the 2013 annual tax return. This also constitutes the infraction established
in numeral 1 of article 178º of the Tax Code, and a fine of 50% of the omitted tax is applicable.
 2

27.55%

26.85
%
 Difference in
Base (SALES)
F
30,000.00
26,850.00
90,000.00
26,850.00
26,850.00
26,850.00
70,000.00
100,000.00
26,850.00
7,500.00
26,850.00
26,850.00
485,450.00

the
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the
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