Hello, my brother and I have decided to form a SAC which is dedicated to providing services such as maintenance, structural design, etc. What I want to know is that I have to carry books?? and as for now we're just two people going to work do we have to be enrolled in return?? finally the category of services is subject to deductions, withdrawals or perceptions?? Please I need to clear those doubts to take the business well. All responses are welcome!
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ANSWER:
What accounting records should carry?
If natural person
If your annual gross income coming:
Up to 100 ITU (S /. 320.000 for the year 2004)
should keep the following books: - Book of Cash and Bank- Inventory and Balances Book-Shopping Registry, Records and Revenue Sales
More than 100 ITU (more than S /. 320.000 for the year 2004) must take full accounting
If a legal person must bring
full accounting in all cases. It should also additionally carry any particular book that was required due to the type of organization or other special circumstances (forms, reports, etc.).. *****
full accounting books and records that make up the full accounting for the purposes of subsection b) of the third paragraph of Article 65 of the Law of Income Tax are the following: Cash and Bank Book
.
Book of Inventories and Balances.
Journal.
Ledger. Shopping
Register.
Record Sales and Income.
addition, the following books and records shall constitute the full accounting if the tax debtor is obliged to take according to the rules of the Law on Income Tax: Withholding Book
items e) and f) of Article 34 º Law of Income Tax.
Fixed Asset Register.
Registration Costs. Perpetual Inventory Record
in physical units. Perpetual Inventory Record
Valued.
Important:
This provision, referred to the full accounting, will take effect from January 1, 2009.
********* THIS PAGE WILL HELP YOU VERY http://www.sunat.gob.pe/orientacion/libReg/index.html
http://www.sunat.gob.pe/exportaFacil/pasos/paso9.pdf
GUIDE TO START A BUSINESS
Source: National Superintendency of Tax Administration - SUNAT
If you plan to operate a business you can choose between two ways:
I. Setting up a business as an individual.
II: Establishing a business forming an enterprise as legal person.
III.-Cost to start a business
I. SETTING UP A BUSINESS AS NATURAL PERSON.
Natural Persons individually starting a business as a wine cellar, library, hardware store, restaurant, etc. are forming a sole proprietorship. This type of company works with an owner, who is responsible for its management. It can also be dependents. To start business
you do not need minute or Deed. Sole proprietorships
to begin operations and gainful economic activities will generate income - according to law - are considered third category income.
Steps for a Natural Person to Start Your Business: Register
Single Taxpayer Registry
The RUC is the number that identifies you as a taxpayer. To get just close and personal, in Lima, to the offices of SUNAT PLAZA (Center Civic), and the provinces, to the Regional Administrations or your local area office. Request permission to print
Voucher
With the document that certifies the number of RUC, you asked in the same offices SUNAT permission to print their pay stubs.
- If you are in the simplified single system must be authorized to issue only print ballots for sale and / or tickets or cash register tapes submitting Form No. 806 and / or Form 809 respectively.
- If you are covered under the Special Scheme or the General Rules, may request authorization to issue invoices, sales slips, tickets o cintas de máquina registradora y liquidaciones de compra, según la naturaleza de su actividad, presentando los Formularios 806 y el Formulario 809 (este último para "máquinas registradoras").
Llevar Libros de Contabilidad
- Régimen Único Simplificado.- Las personas comprendidas en este Régimen, no están obligadas a llevar Libros de Contabilidad.
- Régimen Especial- Llevarán Registro de Compras y Registro de Ventas e Ingresos.
- Régimen General.- Llevarán Libro de Ingresos y Gastos, y de Inventarios y Balances. Además por estar sujetos al Impuesto General a las Ventas (IGV) deberán contar con un Registro de Compras y un Registro de Ventas e Ingresos.
Nota.- If your income is presumed that exceed the 100 ITU (S/.290, 000 for the year 2000), must necessarily take full accounting.
In all cases, the entries made in the books of accounts must be supported with proof of payment that recognizes and authorizes SUNAT as the scheme is located contribuyente.Todos the books mentioned in any of the schemes set can be purchased at any library, but
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order to be valid, must be attested by Notary Public or Magistrate Lawyer. Upon completion of these formalities, the owner of the business can start their business.
Managing Municipal Operating License
is issued by the municipality where the establishment is located which will operate the business, paying a fee depending on the type of activity and the area will occupy the building.
II.-established business
SHAPING A BUSINESS AS LEGAL PERSON
Peruvian law contemplates as business forms, in the form of legal persons, to those listed below. Company
Limited Liability Company Individual Limited Liability Company (EIRL)
General Partnership Limited Partnership, simple and actions
Society Ordinary civil and Limited Liability Company
The first 45 corporate business arrangements are governed by the General Corporation Law (LGS) of Law 26887 published on 12/09/1997.
Individual Company Limited is regulated by Law Decree 21621 issued on 15-09 1976).
Sociedad Anónima (SA) designation
The corporation may adopt any name, but must necessarily include the words corporation, or the initials "SA". (Art.50 of the LGS). Social Capital
The social capital represented by shares and is comprised of contributions from partners who are not personally liable for corporate debts. (Art. 51 of the LGS)
That was the company needs to have its capital fully subscribed and paid for each share subscribed, at least a quarter of 25%. (Art. 52 of the LGS)
Members may form the Social Capital through contributions in goods or cash.
The Corporations Act does not provide for any company forms covered by this Act, a minimum amount of capital to be formed. However, there are exceptions to this rule are not given by the LGS but Labour Competitiveness Act, these cases are referred to the Business of Complementary Services (Cleaning, Maintenance Security, Surveillance, Courier, Courier, etc. ) And Temporary Services Companies (Servis), for these cases the law provides that at least these companies should be established with a minimum capital of 5 ITU, it can be made in goods or cash. Shareholders
The number of shareholders can not be less than 2 natural persons or legal entities, residents or nonresidents. Object
The Company limits its activities to those legitimate businesses or operations detailed description of which is its purpose. Means included in the order of 3
acts relating thereto that contribute to achieving its purposes, although not expressly stated in the articles of incorporation or the bylaws.
Constitution
There are two ways to form a corporation, by the founders at the time of granting the public deed containing the articles of incorporation and bylaws, in which case the shares fully subscribed (Creation), or Third Party Bid on the basis of the program signed by the founders.
Contributions Contributions may be made in local currency and / or foreign, as well as in physical or tangible. Organs of Society
1. Shareholders
is the supreme organ of society, duly called to decide matters within their purview. (art. 111 LGS).
2. Directory
Collegiate Body elected by the General Board, the minimum number is three. Shareholder is not required to be Director.
3. Management
The manager is appointed by the board, unless the statute book that power to the General Meeting (art.187 LGS). There may be several managers, as determined by the statute or the General Meeting, the term of office is indefinite, unless otherwise the statute or the appointment is made for a specified period. The manager's powers are set out in the statute or to be appointed as Otherwise, it is assumed that the manager is empowered to implement the actions and corresponding ordinary contracts is required in order social.No be a member to be manager. Management may exercise a legal person (Article 193 LGS)
Special Forms Company
1. Closed Corporation (SAC)
- Title
The name must include the words "Closed Stock Company" or the initials SAC (art. 235 LGS)
- Conditions
The corporation may be subject to the regime held corporation when it has more than twenty shareholders and has no shares listed on the Public Registry of Securities. Can not request the entry in the register of shares in a private company.
- Right of first refusal
A shareholder who intends to transfer all or part of its shares to another shareholder or third parties shall notify the company by letter addressed to General Manager, who shall inform the other shareholders in accordance with the procedure laid in the LGS (LGS art. 237).
Unlike a corporation, the corporation is presumed Closed Right of First Refusal in favor of shareholders, to purchase Shares.
Stock Transfer as the SA is formalized through the entry in the Book Transfer of Shares or Registration Book.
- Optional Law 4
The Social Covenant or the Statute of the society may provide that the corporation shall not be Directors.
When determining the nonexistence of the Board all the functions specified in the LGS to the body corporate shall be exercised by the General Manager.
- Exclusion of Shareholders
The Articles of Incorporation or the Status of Closed Stock Company (SAC) can establish grounds for exclusion of shareholders.
2. Open Corporation (SAA)
- Definition
The corporation is open when you meet one or more of the following conditions (art. 249 LGS)
a) Has Made public offering of shares or convertible bonds.
b) has more than seven hundred fifty shares
c) More than Thirty-five percent of its capital belongs to one hundred and seventy-five or more shareholders, regardless of this issue within those individual shareholders whose shareholding does not reach the two billion of capital or exceed five percent of the capital.
d) was incorporated as such or
e) All voting shareholders unanimously approved the adjustment to the scheme.
- Title
The name must include the words "Open Corporation or the abbreviation" SAA ".
- Registration open
The Company must register all its shares in the Public Registry of Securities.
- CONASEV Control
The National Supervisory Commission for Companies and Securities is responsible for supervising and controlling the Open Corporation .. (Art.253 LGS)
Commercial Limited Liability Company (SRL)
Definition (Art. 283) Commercial
The Limited Liability Company capital is divided into equal shares, cumulative and indivisible, that can not be incorporated in securities or called actions. Title
Commercial Liability The Company has a name, can also use an alias, which in any case you should add the words "Limited Liability Company" or its abbreviation "SRL"
Social Capital Social Capital is composed of contributions from the partners. The formation of the company capital must be paid at least 25% of it.
Partners Partners can not exceed twenty and not personally liable for the social obligations.
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Organs of Society 1. Shareholders' Meeting. Maximum Body
Society 2.
manager in charge of the Directors of the Company Law
Permanent Acquisition of the Business Partners have a preference for the acquisition of the shares. (Art.291, LGS)
Individual Limited Liability Company (EIRL) Definition
Individual Company Limited (EIRL) is a private law legal person constituted by the will-person, with assets other than their own holder. Disclaimer
The responsibility of the Company is limited to their heritage. The holder of the Company are not personally liable for the obligations of it. Participants
only natural persons may constitute or be holders of Individual Enterprises Limited.
Title Company will have a designation that can be identified, followed by the words "Individual Limited Liability Company" or the initials EIRL.
Company Capital Capital of the Company shall be fully subscribed and paid at the time of constitution of the Company.
Company Bodies are bodies of the Company:
1. The Contractor
Who is the highest organ of the Company and is responsible for the decision on goods and activities.
2.
Management is the organ that is responsible for the administration and representation of the Company.
III.-COST TO FORM A COMPANY
The cost to the final registration Public registry amounts to S /. 458.00 (Three Hundred Eighty Dollars) including GST or $ 132. Exchange rate at 1/4/2002: S/.3.45 x $ 1. * This cost includes:
- Step Search the name of the Company to public records. (S/3.00 THREE NEW SOLES)
- Book Processing of Public Records to name (*) (S/15.00 FIFTEEN NEW SOLES)
- Preparation of Minutes of Constitution of the Company signed by Attorney (S/.100.00 CIEN SOLES )
- Deed before a Notary Public (Notarial Expenses) (S/.340.00 HUNDRED FORTY NEW SOLES)
- Cost of revenue for the registration in the Public Records (*)
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- Single Register of Taxpayers (RUC) maintained at the SUNAT to the SUNAT (No charge)
- Authorization for Issuance of payment vouchers to the SUNAT maintained (no charge)
(*) Additionally, the user cancels the settlement that gives the concept of Public Records and Registration that calculated based on three per thousand of social capital, or three dollars per each thousand of social capital that has the company.
Procedure for Formation of Companies STEP 1
A decision on the best business form
(advised by counsel) STEP 2
Processing
search and reservation of the name before the public records
(To rule out any company with same name)
STEP 3 Preparation of the minutes
(which contains the articles of incorporation and bylaws and must be authorized by counsel)
STEP 4 minutes
Signature and entry into Step 5
Notary Signing deed
STEP 6
Admission to public records (for company registration in the Register)
Start STEP 7 RUC handling of legal persons (corporations) to the National Superintendency of Tax Administration SUNAT. Requirements:
-Sheet and Registration No. (folio, seat and volume of the Public Registry)
Light Water-Receipt of tax residence or telephone (office, home, apartment, etc)
-verification is expected SUNAT tax domicile and then manage the authorization of payment vouchers (invoices and sales slips).
ELAVORAR STEPS THE MINUTES.
ENTER http://www.sunat.gob.pe/exportaFacil/pasos/paso1.pdf
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