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      <title>Libros y Registros Electrónicos by LAURA VASQUEZ SULCA</title>
      <link>https://padlet.com/lauris260799/7tejmshij14leen7</link>
      <description>C. P. C. MORON CORTEZ MIGUEL ANGEL</description>
      <language>en-us</language>
      <pubDate>2022-04-21 20:36:54 UTC</pubDate>
      <lastBuildDate>2026-02-23 00:55:22 UTC</lastBuildDate>
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      <item>
         <title>LIBROS ELECTRÓNICOS</title>
         <author>lauris260799</author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152659233</link>
         <description><![CDATA[]]></description>
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         <pubDate>2022-04-21 20:42:24 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152659233</guid>
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      <item>
         <title>Archivos en formato texto que ha implementado la Sunat. Tienen la función de llevar un control y registro de información contable, con incidencia tributaria.</title>
         <author>lauris260799</author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152659540</link>
         <description><![CDATA[]]></description>
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         <pubDate>2022-04-21 20:42:47 UTC</pubDate>
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      <item>
         <title>NORMATIVA VIGENTE</title>
         <author>lauris260799</author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152695365</link>
         <description><![CDATA[]]></description>
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         <pubDate>2022-04-21 21:23:51 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152695365</guid>
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      <item>
         <title>Dictan	disposiciones	para	la	implementación	del	llevado	optativo	dedeterminados Libros y Registros de manera electrónica – mediante PLE</title>
         <author>lauris260799</author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152695667</link>
         <description><![CDATA[<div>Nº 286-2009</div>]]></description>
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         <pubDate>2022-04-21 21:24:15 UTC</pubDate>
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      <item>
         <title>Modifican la RS N° 286-2009 determinándose a los PRICOS como sujetosobligados a llevar libros electrónicos mediante el PLE</title>
         <author>lauris260799</author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152696222</link>
         <description><![CDATA[<div>Nº 248-2012</div>]]></description>
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         <pubDate>2022-04-21 21:25:01 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152696222</guid>
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      <item>
         <title>Crean el Sistema de Llevado del Registro de Ventas e Ingresos y de Compras demanera electrónica en SOL (PORTAL)</title>
         <author>lauris260799</author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152696431</link>
         <description><![CDATA[<div>Nº 066-2013</div>]]></description>
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         <pubDate>2022-04-21 21:25:18 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152696431</guid>
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      <item>
         <title>Sistema de libros electrónicos - SLE</title>
         <author>lauris260799</author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152703073</link>
         <description><![CDATA[]]></description>
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         <pubDate>2022-04-21 21:33:11 UTC</pubDate>
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      <item>
         <title>PLE</title>
         <author>lauris260799</author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152703551</link>
         <description><![CDATA[]]></description>
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         <pubDate>2022-04-21 21:33:49 UTC</pubDate>
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      <item>
         <title>PORTAL</title>
         <author>lauris260799</author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152703709</link>
         <description><![CDATA[]]></description>
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         <pubDate>2022-04-21 21:34:01 UTC</pubDate>
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      <item>
         <title></title>
         <author>lauris260799</author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152703999</link>
         <description><![CDATA[<div><strong>VALIDAR Y ENVIAR</strong></div>]]></description>
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         <pubDate>2022-04-21 21:34:24 UTC</pubDate>
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      <item>
         <title></title>
         <author>lauris260799</author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152704174</link>
         <description><![CDATA[<div><strong>VERIFICAR</strong></div>]]></description>
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         <pubDate>2022-04-21 21:34:36 UTC</pubDate>
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      <item>
         <title></title>
         <author>lauris260799</author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152704354</link>
         <description><![CDATA[<div><strong>HISTORIAL</strong></div>]]></description>
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         <pubDate>2022-04-21 21:34:50 UTC</pubDate>
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      <item>
         <title></title>
         <author>lauris260799</author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152704468</link>
         <description><![CDATA[<div><strong>VISOR</strong></div>]]></description>
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         <pubDate>2022-04-21 21:34:59 UTC</pubDate>
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      <item>
         <title>OBLIGADOS A LLEVAR LIBROS ELECTRONICOS </title>
         <author>lauris260799</author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152704896</link>
         <description><![CDATA[]]></description>
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         <pubDate>2022-04-21 21:35:34 UTC</pubDate>
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      </item>
      <item>
         <title>Registro de ventas portal</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152850070</link>
         <description><![CDATA[]]></description>
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         <pubDate>2022-04-22 00:43:48 UTC</pubDate>
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      <item>
         <title>Registro de compras portal</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152850519</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2022-04-22 00:44:11 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152850519</guid>
      </item>
      <item>
         <title>La plataforma web de Sunat para hacer consultas, transacciones y una serie de trámites.</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152853827</link>
         <description><![CDATA[]]></description>
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         <pubDate>2022-04-22 00:47:06 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152853827</guid>
      </item>
      <item>
         <title>Un aplicativo multiplataforma desarrollado por la Superintendencia Nacional de Administración Tributaria – SUNAT para facilitarle su obligación en el llevado de libros y registros contables y tributarios </title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152875922</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2022-04-22 01:06:41 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152875922</guid>
      </item>
      <item>
         <title>la UIT aplicable es del año precedente al anterior al del inicio de la obligación.</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152911551</link>
         <description><![CDATA[]]></description>
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         <pubDate>2022-04-22 01:37:06 UTC</pubDate>
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      <item>
         <title>Por un programa informático, usualmente un Sistema Contable o un Sistema Integrado de Gestión (ERP). Para lo anterior debe cumplirse con los parámetros que señala SUNAT. Su apariencia es la siguiente:</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152913346</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://contatek.pe/wp-content/uploads/LE-1.jpg" />
         <pubDate>2022-04-22 01:38:47 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152913346</guid>
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      <item>
         <title>Se consideran los montos declarados en las casillas 100, 105, 106, 109, 112 y 160 del PDT621 y/o la casilla 100 del formulario virtual 621</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152913712</link>
         <description><![CDATA[]]></description>
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         <pubDate>2022-04-22 01:39:06 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152913712</guid>
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      <item>
         <title>SE GENERA</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152917506</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2022-04-22 01:42:33 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152917506</guid>
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      <item>
         <title>Se toman  en cuenta las certificatorias que hayan surtido efecto el 31 de mayo del año anterior al inicio de la obligación. El contribuyente mediante este programa valida, verifica, revisa la información concerniente a los libros electrónicos </title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152918476</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2022-04-22 01:43:24 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152918476</guid>
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      <item>
         <title>PASOS PARA PRESENTAR LIBROS ELECTRONICOS </title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152929643</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2022-04-22 01:53:14 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152929643</guid>
      </item>
      <item>
         <title>1.-cierre de libros contables</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152930835</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2022-04-22 01:54:07 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152930835</guid>
      </item>
      <item>
         <title>2.-cronograma de vencimiento</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152932371</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2022-04-22 01:55:26 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152932371</guid>
      </item>
      <item>
         <title>3.-regimen tributario</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152932904</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2022-04-22 01:55:56 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152932904</guid>
      </item>
      <item>
         <title>4.-elaboracion de los archivos txt</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152933755</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2022-04-22 01:56:35 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152933755</guid>
      </item>
      <item>
         <title>5.-revisar correctamente los archivos txt</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152935753</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2022-04-22 01:58:06 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152935753</guid>
      </item>
      <item>
         <title>6.-comparar la constancia de validación con el PDT 621</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152939953</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2022-04-22 02:01:48 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152939953</guid>
      </item>
      <item>
         <title>7.-realiza la anotación</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152941726</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2022-04-22 02:03:14 UTC</pubDate>
         <guid>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152941726</guid>
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      <item>
         <title>8.-guarda los archivos txt</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152942401</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2022-04-22 02:03:53 UTC</pubDate>
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      <item>
         <title>9.-correciones de los libros electronicos </title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152942786</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2022-04-22 02:04:16 UTC</pubDate>
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      <item>
         <title>10.-revisar el cuidado de las operaciones</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152943698</link>
         <description><![CDATA[]]></description>
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         <pubDate>2022-04-22 02:05:05 UTC</pubDate>
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      <item>
         <title>INTEGRANTES:</title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152972494</link>
         <description><![CDATA[<div><strong><sub>VASQUEZ SULCA, LAURA<br>CANALES FUENTES, ROMINA<br>CANTORAL RIVAS, ANA<br>JANAMPA HUAMANI, ANGEL<br>RAMOS ARCAS, MARTIN</sub></strong></div>]]></description>
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         <pubDate>2022-04-22 02:30:22 UTC</pubDate>
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      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/lauris260799/7tejmshij14leen7/wish/2152983249</link>
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         <pubDate>2022-04-22 02:39:58 UTC</pubDate>
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         <title></title>
         <author></author>
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         <pubDate>2022-04-22 02:41:35 UTC</pubDate>
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         <title></title>
         <author></author>
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         <title></title>
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         <title></title>
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