BALLOT OF QUESTIONS

In this first part we are taking the database prepared by the Board of Deans of
Colleges of Public Accountants of Peru

1. INDICATE WHAT THE CAUSES ARE TO DETERMINE PRESUMPTIVE BASIS

a) Failure to submit returns within the required period

b) The declaration, supporting or complementary documentation raises doubts

c) Failure to submit required information within the established period

d) All of the above alternatives

2. THE BASES FOR DETERMINING THE TAX OBLIGATION ARE:

a) Exclusively on a Certain Basis

b) On Certain Basis and Presumptive Basis

b)

c) Exclusively on Presumptive Basis

d) None of the above.

3. THE EXISTING ELEMENTS FOR DETERMINING THE TAX OBLIGATION

ON A CERTAIN BASIS, WHICH ALLOW TO KNOW DIRECTLY THE GENERATING FACT

OF THE TAX OBLIGATION AND THE AMOUNT THEREOF ARE:

a. Books and accounting records

b. Payment receipts and remittance guides

c. Business correspondence, bank statements and technical expertise and reports

d. All of the above

4. THE POWERS OF THE TAX ADMINISTRATION ARE:

a) Determination and Supervision

b) That of Determination, that of Inspection and that of Collection

c) The Determination, the Inspection, the Collection and the Sanctioning

d) None of the above

5. THE TAX PROCEDURES ACCORDING TO THE TAX CODE ARE:

a) The Enforcement Collection Procedure

b) The Coercive Collection Procedure and Tax Litigation

c) The Coercive Collection Procedure, the Tax Litigation and the Non-Litigation d) None of the

above

6. WHAT IS THE LEGAL STANDARD TO DETERMINE AND APPLY TAX INFRACTIONS?

a) The Tax Code and its procedures

b) The Political Constitution in its economic chapter

c) The TUPA and the Resolutions issued by SUNAT

d) None of the above

7. THE TAX REPAIRS DETECTED IN SUPERVISION ARE SUPPORTED BY LEGAL RULES. INDICATE

WHICH?

a) The Tax Code and Tax Laws

b) The income tax law and its regulations

c) The political constitution in its economic chapter

d) The general sales tax law and its regulations

AND). All of the above

8. DETRACTIONS, WITHHOLDINGS AND PERCEPTIONS TO WHICH TAX IS APPLICABLE?

a) Excise tax

b) Third Category Income Tax

c) General sales tax

d) Temporary Tax on Net Assets

9. WHAT INCOME TAX REGIMES EXIST IN OUR COUNTRY?

a) Special Income Regime - RER
b) New Simplified Single Regime - RUS
c) Special Regime for Mypes
d) General Regime and the Regimes of points a and b

10. WHAT REGIMES ARE APPLICABLE TO MYPES?

a) New Simplified Single Regime - RUS
b) Special Income Regime – RER
c) General Regime
d) All of the above

11. BOOKS AND RECORDS MUST BE KEPT IN SPANISH AND EXPRESSED IN

NATIONAL CURRENCY; HOWEVER:
a) At the taxpayer's option, they can be carried in any currency, as long as they have authorization
from the MEF.
b) They can be carried in American dollars (USA), as long as they make foreign investment that
they contract with the State for this purpose.

c) They are prevented from carrying books and others in foreign currency
d) None of the above

12. WHAT BOOKS ARE COMPANIES OF THE GENERAL REGIME WHOSE

GROSS ANNUAL INCOME DOES NOT EXCEED 150 UITS?
a) All mandatory books and their respective auxiliaries
b) Inventory Book, Cash and Bank Book, Daily Book and General Ledger
c) Simplified Format Daily Book, Purchase Record and Sales and Income Record
d) Inventory Book, Purchase Record, Sales and Income Record and Cash Book and Banks
13. CURRENTLY WHAT FORMATS AND ELECTRONIC BOOKS ARE IN USE FOR SUNAT?

a) Tickets, Invoices, Fees and Forms

b) Fees and Book of Income and Expenses,

c) Invoices and Sales Record.

d) Forms and points b and c

e) . All of the above

14. FAILURE TO DELIVERY PROOF OF PAYMENT IS SANCTIONED WITH FINES OR CLOSURE OF THE

PREMISES ACCORDING TO THE REGIME TO WHICH THE OFFENDER BELONGS, SAY IF THERE ARE

ANY EXCEPTIONS WHEN IT IS FOR THE FIRST TIME?

a) There is no exception

b) Fine is paid and closure is suspended

c) It is suspended when the offender accepts through a certificate of recognition

d) Fine is only paid with a 50% discount

15. THERE IS A FIXED ASSET ACQUIRED ON JULY 01/2011 FOR S/. 12,000, WHOSE DEPRECIATION

RATE IS 25% ANNUAL; THE SAME ONE THAT WAS SOLD ON JULY 1/2014 IN S/. 1,000; AFTER

CARRYING OUT THE CORRESPONDING DEPRECIATION, YOU ARE REQUESTED TO DETERMINE THE

NET COST OF DISPOSAL, TO FACILITATE CALCULATIONS, CONSIDER AS EXEMPT FROM VAT.

a) The net cost of disposal is S/. 4,000

b) The net cost of disposal is S/. 3,000

c) The net cost of disposal is S/. 2,000

d) The net cost of disposal is S/. 1,000

16. DURING 2014 AN ACCOUNTANT PROVIDES INDEPENDENT TAX ADVICE WITH

RECEIPTS OF FEES AT THE RATE OF S/. 5,000 PER MONTH. DETERMINE THE BASIS
TAXABLE.
a) The BI is S/. 60,000
b) The BI is S/. 21,400
c) The BI is S/. 48,000
d) None of the above

17. WHAT ARE THE TAX REGIMES IN FORCE IN PERU?

a) General Income Tax Regime and Special Income Regime

b) Single Simplified Regime and Special Regime for Mypes

c) General Income Tax Regime, Special Income Regime, Simplified Single Regime

and Special Regime for Mypes

d) General Income Tax Regime, Special Income Regime and Simplified Single Regime

18. WHAT BOOKS ARE COMPANIES UNDER THE REGIME REQUIRED TO CARRY

INCOME SPECIAL?

a) Complete Accounting

b) Inventory and Balance Book, Daily Book and General Ledger

c) Purchase Record and Sales and Income Record

d) Inventory and Balance Book, Purchase Record and Sales and Income Record

19. WHAT ARE THE INCOME CATEGORIES IN PERU?

a) Income from capital, work and profits (business)

b) Income from first to fifth category and from foreign sources

c) Gross income, net income and taxable income

d) All of the above

20. WHO ARE THE INCOME TAXPAYERS OF NATURAL PERSONS?

a) Anyone who has a personal business or is a sole proprietor

b) Those registered with SUNAT as recipients of capital income

c) Natural individuals, undivided successions and conjugal societies

d) None of the above

21. IS THE ANNUAL INCOME TAX AFFIDAVIT DECLARATION MANDATORY FOR THOSE WHO

RECEIVE ONLY FIRST CATEGORY INCOME?

a) Yes, because it is the obligation of every Income Tax taxpayer

b) No, except when there is a balance in favor or carryover thereof.

c) No, because your monthly statements are cancelable

d) Answers b and c are valid

22. WHAT INCOME IS CONSIDERED FIRST CATEGORY INCOME?

a) Only income from rentals of houses and offices

b) Rentals of movable and immovable property

c) Fictitious income when they have uninhabited properties

d) Those established in answers b and c

23. WHO IS REQUIRED TO PRESENT THE AFFIDAVIT OF PROPERTY DECLARATION FOR THE YEAR

2014?

a) All companies that have properties as fixed assets greater than S/.150,000.00 (One hundred

and fifty thousand and 00/100 Nuevos Soles)

b) Be the owner of two or more properties, whose total value is greater than S/.150,000.00 (One
hundred and fifty

one thousand and 00/100 Nuevos Soles)

c) Be the owner of one property or more, provided that the other spouse of the conjugal
partnership also
owns at least one property and the sum of all the properties is greater than S/.150,000.00 (One
Hundred

fifty thousand and 00/100 Nuevos Soles)

d) Natural persons, conjugal societies that are in the property regime of community property and
undivided successions, domiciled or not in the country, registered or not in the RUC that, as of
December 31 of each year, and that comply with the points b and c

24. WHAT HAPPENS WHEN I FILE A MONTHLY OR ANNUAL RETURN, BUT I DO NOT PAY IT?

a) I must pay a fine for false information

b) I must settle and pay default interest at the rate in effect at the time of payment, on the value

total to cancel.

c) I must make a new declaration with amounts to pay

d) None of the above

25. WHAT INCOME IS CONSIDERED AS WORKING INCOME?

a) All income from activities carried out independently

b) Income from dependent labor

c) Numerals a and b plus income from foreign sources

d) Only fourth and fifth category incomes

26. WHAT ARE THE DATA TO DETERMINE THE TAX BASE OF WORKING INCOME

IN AN ANNUAL AFFIDAVIT OF NATURAL PERSONS?

a) Add the net income of the fourth and fifth category, as well as the income from foreign
sources.

b) From the sum of net work income, I deduct the value of 7UITs, the ITF and possible donations
made during the year.

c) It is the sum of the net income of all categories

d) None of the above

27. WHAT DOCUMENT IS MANDATORY TO SUPPORT INCOME FROM INCOME

FIFTH CATEGORY OF INCOME TAX?

a) The monthly payment slips corresponding to the taxable year

b) PDT 601 – T-REGISTRATION – PLAME (Electronic Return)

c) The Certificate of income and withholdings for fifth category income

d) None of the above

28. WHO AND FOR HOW LONG SHOULD KEEP THE TAX INFORMATION AND

SUPPORTING DOCUMENTATION?

a) All contributing persons and entities that are required by SUNAT must keep for a period of 5
years

b) Only those who have outstanding taxes payable must keep them for a period of 10 years.

c) Those who have tax in their favor and are pending a refund must keep the documentation
relating to said order without deadlines.

d) None of the above

29. THE DOCTRINARY DEFINITION OF THE TRIBUTE IS:

a) The obligation of every person, natural or legal, to grant the State, in kind or money, part of the
wealth generated.
b) The provision of giving of a pecuniary nature, the object of a relationship whose source is the
law, which is the responsibility of those subjects who make the assumptions described by the norm
as generators of the tax obligation, in favor of the creditor (State).

c) The part of the Added Value generated by companies and that is transferred to the State to
fulfill its purposes.

d) The percentage of wealth generated by natural persons and that the State makes its own
through legal devices.

30. THE RATE AS A TRIBUTE DIRECTLY AND IMMEDIATELY LINKED TO THE PROVISION OF

A SERVICE BY THE STATE AND IS MADE UP OF:

a) Taxes, Contributions and Concessions

b) Arbitrary, Contributions and Public Prices

c) Arbitrations, Rights and Licenses

d) None of the above

31. THE COMPANY CHECHO SAC, VAT WITHHOLDING AGENT, PURCHASES PRODUCTS FOR THE

VALUE OF S/. 15,000.00 PLUS VAT, THE WITHHOLDING FOR VAT IS S/.:

a) 2 450

b) 1 062

c) 531

d) None of the above

32. WHAT IS THE AMOUNT AS DEFINITIVE PAYMENT OF THE INCOME TAX TO WHICH MR. ASTETE

WHO SOLD IN AUGUST 2010 A PROPERTY ON AV. THE SUN, IN S/. 570,000.00 AFTER HAVING

ACQUIRED ON FEBRUARY 15, 2006 AT AN UPDATED VALUE OF S/. 325 000,00?.

a) S/. 12 250,00

b) S/. 15 210,00

c) S/. 36 750,00

d) S/. 10 500,00
33. AFTER THE TAX AUDIT IS CARRIED OUT ON THE COMPANY CHASQUI SAC, IT IS DETERMINED

THAT THE PROFIT BEFORE TAXES IS S/.10,000, HAVING CALCULATED THE INCOME TAX FOR

S/.3,000 AND THAT IT HAS BEEN PAID IN ADVANCE DURING THE YEAR.

2,500; AFTER THE EXAMINATION IS CONCLUDED, IT IS FOUND THAT THERE ARE EXPENSES NOT

RECOGNIZED BY S/. 2,000 RECOMMENDING ITS RECTIFICATION BEFORE THE SUNAT INTERVENES;

SAY HOW MUCH SHOULD BE PAID?

a) I would have to pay S/. 500 with the respective legal interests.

b) I would have to pay S/. 1,100 plus a fine for rectification of data from the Annual DJ, both with
the

interest in the time elapsed.

c) I would have to pay S/. 3,600 plus a fine for rectification of data from the Annual DJ

d) You would only pay a fine for rectification of the Annual DJ with the respective discounts for
being

34. AT WHAT MOMENT IS PERCEPTION MADE?

a) When the Collection Agent makes partial or total collection of the sale made .

b) In the case of partial payments, the corresponding perception percentage will be applied to the
total amount of the sale.

c) When the Payment Voucher is issued

d) Alternatives a) and b) are true

35. WITHHOLDINGS FOR FOURTH CATEGORY INCOME ARE MADE BY:

a) All companies that generate Third Category income
b) Companies that generate Third Category income that are in the General Regime or
Special Income Regime
c) Only companies that generate third category income and are in the General Regime of the
Income tax
d) All alternatives are true
36. AFTER THE TAX AUDIT CONDUCTED ON THE VELOZ SAC COMPANY, IT IS DETERMINED THAT

THE INCOME BEFORE TAXES IS S/.20,000, HAVING CALCULATED THE INCOME TAX FOR S/.6,000

AND THAT IT HAS BEEN PAID IN ADVANCE DURING THE YEAR.

7,500; AFTER THE EXAMINATION IS CONCLUDED, IT IS FOUND THAT THERE ARE EXPENSES NOT

RECOGNIZED BY S/. 5,000 RECOMMENDING ITS RECTIFICATION BEFORE THE SUNAT INTERVENES;

SAY HOW MUCH SHOULD BE PAID?

a) I would have to pay S/. 1500 with the respective interests of law.

b) I would have to pay S/. 1,500 plus a fine for rectification of data from the Annual DJ, both with
the
interest in the time elapsed.

c) I would have to pay S/. 7,500 plus a fine for rectification of data from the Annual DJ

d) You would only pay a fine for rectification of the Annual DJ with the respective discounts for

being

37. AT WHAT TIME THE VAT WITHHOLDING IS MADE.

a) When the Withholding Agent makes partial or total payment of the sale made .

b) In the case of partial payments, the corresponding withholding percentage will be applied to
the total amount of the sale.

c) When the Payment Proof is issued

d) Alternatives a) and b) are true

38. WHAT IS THE VAT WITHHOLDING SYSTEM?

a) It is the process where any user retains a percentage from another user

b) It is when the subjects designated as Withholding Agents by SUNAT retain a percentage from
the supplier by issuing a Withholding Voucher.

c) This is when the VAT is withheld from anyone who issues Sales Tickets.

d) None of the above

39. WHAT IS THE PERCENTAGE OF THE VAT WITHHOLDING SYSTEM?

a) It is necessary to withhold 6% of the VAT invoiced

b) The total VAT invoiced must be withheld

c) It is necessary to retain 3% of the total billed

d) It is necessary to retain 1% of the purchase price

40. TO WHOM ARE VAT WITHHOLDINGS APPLICABLE?

a) To suppliers of goods and services.

b) At the first real estate sale

c) To construction contracts

d) To all the above

41. HOW ARE VAT WITHHOLDINGS USED?

a) Through PDT 621, the withholdings that have been made will be deducted

b) Before paying all taxes each month

c) Requested compensation from SUNAT for other taxes of the month

d) Requesting the refund every month with your Withholding Receipts

42. WHAT AMOUNTS ARE EXCEPTED FROM VAT WITHHOLDING?

a) Grouped amounts from a single supplier greater than seven hundred soles

d) When the amounts are less than one thousand four hundred soles

c) When the amount is equal to or less than seven hundred soles

d) None of the above

43. WHAT ARE THE OPERATIONS EXCLUDED FROM VAT WITHHOLDING?

a) Those made with Good Taxpayers and other Withholding Agents

b) Those carried out with Perception Agents or when operating with Detractions

c) When Payment Vouchers are issued that do not allow cost or expense to be supported

d) All of the above

44. SHOULD IT BE WITHHOLD FOR THE PURCHASE MADE BY A WITHHOLDING AGENT FROM A

SUPPLIER IN THE AMAZON FOR CONSUMPTION IN THE AREA?

a) It is not withheld for payment of the operation

b) It is only retained if your Proof of Payment is an invoice

c) If it is held because the Withholding Agent is from another zone

d) None of the above

45. IT WAS ACQUIRED FROM A SUPPLIER FOR 1,200 AND 3% IS RETAINTED; WITHIN THE SAME

MONTH A CREDIT NOTE IS ISSUED CANCELING THE PURCHASE; AND A NEW INVOICE IS ISSUED FOR

2,000, HOW MUCH SHOULD THE NEW WITHHOLD BE?

2000 * 0.03 = 60
a) The retention must be 120

b) The retention must be 24

c) Total retention is 192

d) None of the above

46. THE WITHHOLDING OF VAT MUST BE CARRIED OUT IN THE OPERATIONS IN WHICH

DOCUMENTS REFERRED TO IN PARAGRAPH 6.1 ARE ISSUED. OF ARTICLE 4 OF THE REGULATION OF

PROOF OF PAYMENT?

a) If withholdings must be made because they are authorized payment receipts

b) No withholdings should be made because they are exempt from VAT

c) Withholding will not be made in this type of operations article 5 rs 037-2002-sunat d) If

withholdings must be made because they include VAT

47. HOW THE ISSUANCE OF THE INVOICE SHOULD BE CARRIED OUT IN THE FIRST SALE OF

PROPERTIES WHEN PAYMENT IS IN PARTS?

a) For each partial amount of construction according to the payment schedule

b) For the total of the property sold less the value of the land

c) For the total construction valuation

d) None of the above Numeral 9 article 5 of the VAT regulations

48. HOW DOES WITHHOLDING PROCEED IN THE SALE OF PROPERTIES WITH PARTIAL PAYMENTS?
a) The total price must be withheld at the first opportunity.

b) Withholding must be made on each partial payment opportunity

c) The withholding will be made in the last payment on the total price.

d) None of the above

49. WHEN SHOULD THE WITHHOLDING PROOF BE DELIVERED?

a) On the date the payment receipt was issued

b) When the seller requests it to declare

c) On the date the payment occurs

d) None of the above

50. WHAT HAPPENS IF I DO NOT HAVE TAXED TRANSACTIONS OR IF THE VAT TO PAY IS LESS THAN
THE

WITHHOLDINGS THAT HAVE BEEN MADE TO ME?

a) The excess will drag month after month in my favor

b) I will use my credit balances until they are exhausted in other months.

c) There is the possibility of refund for balances not applied

d) All of the above are valid.