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pago de multa por declarar datos falsos

Hi friends, I would like to guide me, yesterday at the bank paid the penalty for false declaration of PDT621 the month of November 2007 but for x reasons I could not do the rectifying of PDT621, I will Hoyl Friday My question is: I paid the fine in advance to rectifying it like me? ---------------------------- Thanks
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Article 179 º .- INCENTIVOSLa REGIME fine applicable for the offenses set out in paragraphs 1, 4 and 5 of Article 178 °, will be subject to the following benefits of incentives, provided the taxpayer meets cancel it with the corresponding reduction: It is lowered by a ninety percent (90%) where the tax debtor to comply with state tax liability omitted prior to any notice or requirement of the Management Board concerning the tax or period regularizar.La standard does not specify nothing concerning whether to pay before or after the filing of rectifying, so if you only conditions specified as to qualify for the rebate of 90% should not have been required by SUNAT.Saludos

************ IF YOU SERVE IS CORRECT.

Sommelier: If you have filed a rectifying that determine minimum obligation as laid down in the original statement and then determine the tax authorities a greater obligation than that considered by the tax debtor in both statements, the penalty fine applicable, ie, 50% of the tax withheld is calculated taking into account the difference between the tax determined by the Administration and appropriated by the debtor in his original statement.

REPORT No. 037-2003-SUNAT/2B0000
SUBJECT:
is consulted on the calculation of the penalty of fine for the offense under paragraph 1 of Article 178 ° of the Consolidated Text of the Tax Code, for A taxpayer filing a tax liability determined rectifying lower than reflected in his original statement, which takes effect after 60 days without the Administration has issued pronouncements on the truth or accuracy of the information contained in the declaration shall subsequently, the product of an audit is determined a tax liability greater than that declared by the taxpayer.
respect, you are asked to state whether, in such circumstances, the penalty shall be calculated by comparing the result obtained in the audit as recorded by the taxpayer in its original declaration or statement made by him in rectifying. LEGAL BASE
:
- Consolidated Text of the Tax Code approved by Supreme Decree No. 135-99-EF, (hereinafter TUO the Tax Code), published on 19.8.1999, and amending regulations.
ANALYSIS:
According to paragraph 1 of Article 178 ° of the TUO of the Tax Code is an offense related to the obligations tax, "not included in the income statements, income, assets, acts charged or detained or levied taxes, or state false facts or figures or omitting circumstances that influence the determination of tax liability." As
flows from the wording of that article, that infringement is set when the tax debtor filing relating to the determination of tax liability, consigning information that does not conform to reality, whether it failed to include receipts, income, assets acts charged or taxes withheld or collected, or for any other figure or declared false information or omitted any circumstances that influenced correct determining their tax liability.
Well, being that the determination of tax liability is only for tax and period, the aforementioned infringements will be set for each incorrect determination made by the debtor, even when it is contained in a statement that, under the laid down in Article 88 ° of the TUO of the Tax Code (1), has been rectified by the debtor in one or more opportunities. That is, notwithstanding that such determination results from a single declaration (the original statement) or more (the original statement and one or several statements rectifying).
In other words, the presentation of a statement rectifying the violation can not set the fields of analysis, independently to which is set when the debtor files his original statement incorrectly determining your tax liability.
The above flows from the provisions of Article 179 ° of the TUO of the Tax Code, which for purposes of applying the sanction, inter alia, the offense provided for in paragraph 1 of Article 178 ° of that TUO solely attributed to the rectifying effect as a statement of correction.
As such, it should be understood that when the Tables of Offenses and Penalties TUO as part of the Tax Code, provide that the penalty for the offense subject of analysis is a fine equivalent to 50% of the tax withheld (2), it must be calculated taking into account the tax liability originally declared by the debtor, regardless it subsequently has modified this requirement by filing a rectifying.
Thus, in the case of course raised in the consultations, in which the debtor has corrected its original statement by reducing the amount of your tax liability, after which the product of an audit the tax authorities had a greater obligation that determined by the debtor in both statements, the fine applicable, ie, 50% of the tax withheld is calculated taking into account the difference between the tax determined by the Administration and appropriated by the debtor in his original statement .
CONCLUSION:
If you have filed a rectifying that determine minimum obligation as laid down in the original statement and then determine the tax authorities a greater obligation than that considered by the tax debtor in both statements, the fine applicable, that is, 50% of the tax withheld is calculated taking into account the difference between the tax determined by the Administration and appropriated by the debtor in his original statement.
Lima, 04 February 2003. ORIGINAL SIGNED PORCLARA
URTEAGA GLODSTEIN
National Legal Mayor (e)
(1) As provided in the above standard, the statement relating to the determination of tax liability may be replaced within the same presentation. Overcome this, "continues the standard" could result in a declaration rectifying the same shall become effective with her presentation she has determined equal or greater obligation. Otherwise, he adds, is void unless within 60 (sixty) días hábiles siguientes a la presentación de la declaración rectificatoria, la Administración no emitiera pronunciamiento sobre la veracidad y exactitud de los datos contenidos en dicha declaración rectificatoria, sin perjuicio del derecho de la Administración de efectuar la verificación o fiscalización posterior que corresponda en ejercicio de sus atribuciones.
(2) Conforme lo establece la Nota 7 de las referidas Tablas, tratándose de tributos administrados y/o recaudados por la SUNAT, el tributo omitido será la diferencia entre el tributo resultante del período o ejercicio gravable, obtenido por autoliquidación o, en su caso, como producto de la verificación o fiscalización, y el declarado as a result of such tax period or year. If it had not been declared the resulting tax, the tax withheld will be obtained from the verification or investigation.