Guía para el Formulario 194

Daniel Martínez
Daniel Martínez

If you are in Peru and need the form 194, We explain where to get it and how to fill it out so that you can do your process more effectively. Here we present the Guide to Form 194.

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Form 194

Form 194 It is a way to cancel administrative acts. This rule can be applied to a simple script that must see the same form.

What is it for?

It is used by the fiscal insolvent to inform if there is any premise embodied in the Resolution of the Superintendence No. 002-97-SUNAT.

SUNAT can:

  1. Cancel
  2. change
  3. Replace
  4. Add
  5. Revalidate

Payment orders or fine determination or resolution, after your notification.

Guide to filling out form 194

Form 194

Box 02: put the RUC number tax insolvent, name or company name.

ITEM I. DOCUMENT AND THE PURPOSE OF THE COMMUNICATION. For either case, you must provide the following information:

Box 100: Indicate the type of document and the corresponding number. They can be one of the following:

  • money order, 1.
  • Fine resolution, 2.
  • Determination, 3.
  • Intendency, 4.
  • Zonal Office, 5.

With these data you indicate the premises contained in the Resolution No. 002- 97-SUNAT. Also include the following:

Box 101: Resolution number or money order.
Box 102: Enter the date of the notification in numbers (day / month year).

In the communication part, indicate the legal basis of the communication presented.

Box 103: Enter the code according to “TABLE A«

Fill in the information for just one of the items listed below depending on the information in box 103.

ITEM II. PAYMENTS IMPUTED WRONG OR NOT CONSIDERED BY SUNAT.

For parts a) and b) of number 1 of article 1 of the RS 002-97 / SUNAT.

It has a copy and original authorized by a SUNAT registry office.

  • Column number of the form: (Boxes 200, 201, 203, 204 and 205).

The applicant must enter the number corresponding to the form of payment.

  • Request Form: (Boxes. 206, 208, 209, 211, 212)

Number corresponding to the form in which the payment was made, which was not counted by SUNAT (Box 04 of each form).

  • Date of the presentation: (Boxes. 213, 214, 215, 217, 218)

Date of presentation of the form in number (day / month / year).

  • Receiving bank: (C. 219, 220, 221, 222, 223).

Name of the Bank or SUNAT Unit where the payment was made with the corresponding form.

  • Amount paid: (Box 225, 226, 227, 228, 229).

Number corresponding to the form in which the payment was made which was not accounted for by SUNAT.

ITEM III. DELAY AND / OR TERMINATION. (Item c) of paragraph 1 of article 1 of RS 002-97 / SUNAT).

Filling out form

Bring the original or certified copy in a SUNAT notary’s office, of the Resolution by which the Fractionation or postponement. Also bring the following:

  1. Box 301: Enter the number of the Resolution in which the Fractionation and / or Postponement was made.
  2. Box 302: Enter the date of the notification in numbers (day / month year).

ITEM IV. TYPOGRAPHIC ERRORS or FIGURE TRANSCRIPTION

  1. Box 404: Enter the number of the form where the error was made. (Box 09 of the form).
  2. Box 405: Enter the number of the form where the error was made, (Field 04 of the form).
  3. Box 406: Indicate the date of filling in the form where the error occurred. The format must be: (day / month / year), in numbers.

If it is an error where the SUNAT is responsible for typing or transcribing the setting of the RUC or term improperly by the fiscal insolvent.

Since August 26, 1995, the request for modification of data must be made by sending the forms No. 1092 or 1093 – Request for Data Modification / Forms Presentation Communication.

If you have any of these cases, please provide the following documents:

Box 407: Enter the form number located in box 04

Box 408: Enter the date of submission of the data modification request in numbers.

ITEM V. COEFFICIENT MODIFICATION OR SUSPENSION OF PAYMENTS FORM

forms a filling

You must bring the original or photocopy authorized by SUNAT as required on the forms.

  • One that replaces or rectifies the information generated by the Resolution of Determination or Payment Order or Resolution of Fine.

ITEM VI. DUPLICITY IN ISSUING THE RESOLUTION OF THE FINE OR PAYMENT ORDER.

Original or copy of Resolution of fine or request of payment.
Bring the data defined below:

Box 602: Assign the resolution number of the Fine or Payment Order established in the second term.
Box 603: Assign the date of the Fine Resolution or Payment Order or duplicate, the date must be informed in figures.
Box 604: Place the amount defined in the Fine Resolution or in the duplicate Payment Order.

ITEM VII. VALIDATION OF ADMINISTRATIVE ACTS

Boxes 700, 701, 702, 704, 705, 706, 707, 709: Mark with “X” in the cause of annulment provided for in article 77 of the Tax Code.

Also record the following information:

Box 710: Enter the number of the Calculation Resolution, Fine Resolution or Payment Order that has one or more of the causes indicated.
Box 712: Place the tax insolvent’s identification number and signature, in the absence of which a legal representative

Complain before SUNAT without completing formalities

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There are a series of regulations that establish that non-compliance with the rules must not affect the company’s rights or its interests.

O Tax Court through a mandatory resolution issued by RTF 01743-3-2005, presented the following criteria:

«Form 194 The communication for revocation, modification, substitution or complementation of administrative acts, regulated by the resolution of superintendence 002-97 / SUNAT, is a special action in which the company’s will is to question the collection act, and, consequently, against what was deliberated. by the Administration, the respective appeal will be made.

What is the Simple Charter for?

It is a document that consists in leaving that administrative action that has to do with the calculation of the tax debt without full effect.

Deadline to resolve form 194 SUNAT

The presentation of Form No. 194 made by the tax debtor in order to recognize payments made not considered at the time of notification of the Fine resolution issued by any of the offenses typified in paragraphs 1, 4 or 5 of article 178 of the TUO of the Tax Code, does not constitute a loss of the Incentive Scheme provided for in the last paragraph of article 179 of the referred TUO.

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