The company Alamein SA presents its auxiliary records

FIRST MONTH JANUARY

:
Sales Worth VAT
Sale 18%
Stock 16,000
2,880
24,000
Services provision 4,320
Total 40,000 C7200

Shopping Worth
Buys 18%
Stock 18,000 3240
Services provision 26,000 4680
Total 44,000 7,920

In the first month of operations, the company

Alamein SA will not pay the SUNAT for the General
Tax on

SECOND MONTH : FEBRUARY

Sales Worth VAT

o
Sale 18% f
Stock 9,000 1,620
Services provision 5.000 900
TOTAL SALE SALE ==>

TOTAL PURCHASE VALUE

==>
following:

balance in favor of VAT, for

Sales.

Price
2 Sale
10,620
5.900
 16,520 Price
Buys
7,198
2,478
9,676
 GROUP DIRECTED PRACTICE Nº 2

The company "SOMOS TRIUNFADORES" SAC, begins its operations in the month of November
with
Requested:
Prepare, record in subsidiary books
1. Shopping record
2. Sales record
3. VAT settlement

PURCHASE RECORD, month of JANUARY 2015

Goods and/or Imp
Day Document Doc No. Business name Services VAT: 18%
The Positive SAA. Merchandise
7 Bill 003-545 Plus VAT S/.45,000. 40% cash 45,000 8,100
The Furniture.-furniture, including
20 Bill 041-876 VAT
S/.18,500., 50% cash 15,678 2,822
Public The SAC News (Advertising)
28 Rec.Sev 002-0254 S/.10,000 including VAT, cash 8,475 1,525
TOTALS 69,153 12,447

SALES RECORD, month of JANUARY 2015

Goods and/or Imp
Day Document. Doc No. Business name Services
VAT: 18%
SAA Successes. More VAT
14 Bill 001-234 S/.72,000, 60% cash 72,000 12,960
"DIGESA" SAA, including VAT
22 Bill 001-235 S/. 52,000, counted 44,068 7,932
The SAA Leader, plus VAT
29 Bill 001-346 S/.46,500, 60% cash 46,500 8,370
TOTALS 162,568 29,262

SUPPLEMENTARY DATA

Withholdings made in the previous month: 5,754.90

Perceptions made in the pte. Month -
Tax Credit previous month: 2,850.00
orte
S/. total

53,100 18,500 10,000

81,600

orte
S/. total

84,960 52,000 54,870

191,830
 GROUP DIRECTED PRACTICE Nº 1
The company "SOMOS TRIUNFADORES" SAC, begins its operations in the month of April

PURCHASE RECORD, month of FEBRUARY 2015

Invoice Description of the Amount
Business name Subtotal
Day Document Property VAT: 18% S/. total
5 003-545 Company Rogusa SAC Office supplies 70,800
15 065-456 abc company SAC Appliances, on credit 20,000
Electricity-water,
25 002-0254 General Services SAC cashed sales expense 8,700
 SALES RECORD, month of FEBRUARY 2015
Invoice Description of the Amount
Business name Subtotal
Day Document Property VAT: 18% S/. total
8 023-3456 DIGESA COUNT Service 64,000 11,520 75,520
18 006-9876 REAL WORLD, CREDIT Service 41,300
25 045-7654 PACIFIC, COUNTED Service 88,500
205,320
SUPPLEMENTARY DATA
corresponding to the month of July 2014 to 07/31/2014. Month that coincides with the first
month of the company.

Concept Period Sales Value

Sales of the Month Jul-14 S/.350,000.00
Purchases of the Month Jul-14 S/.290,000.00
Monthly Rate of Payment on
1.50%
Account of Income Tax

General Sales Tax Rate

18%
Additional information:
When purchasing, consider the following:
Perceptions 1% of the total amount of purchases
Withholdings 3% of the total amount of purchases
Calculate the Tax Settlement month by month for both IGV and IMSTO A LA RENTA
and its operations as
 DETERMINE THE TAX SETTLEMENT MONTH BY MONTH CONSIDERING THE WITHHOLDINGS

SALES SHOPPING
PERIOD - 2016 PERIOD - 2016

TAXED
MONTH VAT TOTAL MONTH TAXED
SALES
JANUARY 52,755 9,496 62,251 JANUARY 26,389
FEBRUARY 85,108 15,319 100,427 FEBRUARY 54,259
MARCH 99,314 17,877 117,191 MARCH 28,330
APRIL 68,047 12,248 80,295 APRIL 94,489
MAY 54,796 9,863 64,659 MAY 83,724
JUNE 52,515 9,453 61,968 JUNE 43,839
JULY 94,143 16,946 111,089 JULY 93,588
AUGUST 34,749 6,255 41,004 AUGUST 27,715
SEPTEMBER 45,174 8,131 53,305 SEPTEMBE 33,258
OCTOBER 58,726 10,571 69,296 R
OCTOBER 39,910
NOVEMBER 76,344 13,742 90,085 NOVEMBER 47,892
DECEMBER 99,247 17,864 117,111 DECEMBER 57,470
TOTAL TOTAL
Additional information:
Consider When making purchases, consider the following:
Perceptions 1% of the total amount of Purchases (use as a tax credit for each month)
Withholdings 3% of the total amount of sales (Apply each month and use as a tax credit
Monthly Rate of Payment on Account of Income Tax 1.5%
General Sales Tax Rate 18%

It is requested to Calculate the Tax Settlement month by month for both IGV and IMSTO A LA RENTA
VAT TOTAL

4,750 31,139
9,767 64,026
5,099 33,429
17,008 111,497
15,070 98,794
7,891 51,730
16,846 110,434
4,989 32,704
5,986 39,244
7,184 47,093
8,620 56,512
10,345 67,814