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Content preview: ✅Estimado(a): Esta invitado al siguiente curso de capacitación OBJETIVOS GENERALES Fortalecer y ampliar los conocimientos en el Impuesto a la Renta de Personas Naturales, para encontrarse en capacidad de conocer y/o de orientar de manera eficaz y eficiente la forma en que se aplica el Impuesto Content analysis details: (2.0 points, 7.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 2.0 BAYES_50 BODY: Bayes spam probability is 40 to 60% [score: 0.5000] -0.0 SPF_PASS SPF: sender matches SPF record 0.0 HTML_MESSAGE BODY: HTML included in message 0.0 KAM_SHORT Use of a URL Shortener for very short URL X-Spam-Flag: NO --a10b427c0bcf892df1a4ed7fdb1df70774f3 Content-Type: multipart/alternative; boundary="2b81c8f6814503a77b2e67f551977da50f6f" --2b81c8f6814503a77b2e67f551977da50f6f Content-Type: text/plain; charset="utf-8" Content-Transfer-Encoding: quoted-printable =E2=9C=85Estimado(a): Esta invitado al siguiente curso de capacitaci=C3=B3= n=20 OBJETIVOS GENERALES Fortalecer y ampliar los conocimientos en el Impuesto a la Renta de Perso= nas Naturales, para encontrarse en capacidad de conocer y/o de orientar de manera eficaz y eficiente la f= orma en que se aplica el Impuesto a la Renta sobre las personas naturales. OBJETIVOS ESPEC=C3=8DFICOS Aplicar los conocimientos necesarios a efectos de preparar y sustentar la= declaraci=C3=B3n jurada anual del Impuesto a la Renta de personas naturales. Conocer y comprender los puntos problem=C3=A1ticos del Impuesto a la Rent= a y las buenas pr=C3=A1cticas en cuanto a la aplicaci=C3=B3n de las normas del Impuesto a la Renta. Conocer los pronunciamientos m=C3=A1s recientes de la administraci=C3=B3n= tributaria en cuanto a temas del Impuesto a la Renta. TEMARIO I.=C2=A0Persona natural como sujeto del Impuesto a la Renta: condici=C3=B3= n de domiciliado y su =C2=A0=C2=A0=C2=A0tratamiento tributario II.=C2=A0Rentas de fuente peruana de persona naturales A.=C2=A0Rentas de primera categor=C3=ADa 1.=C2=A0Renta cierta de primera categor=C3=ADa por arrendamiento o cesi=C3= =B3n en uso. 2.=C2=A0Renta presunta o ficta de primera categor=C3=ADa B.=C2=A0Rentas de segunda categor=C3=ADa 1.=C2=A0Renta de segunda categor=C3=ADa por intereses 2.=C2=A0Renta de segunda categor=C3=ADa por regal=C3=ADas 3.=C2=A0Renta de segunda categor=C3=ADa por enajenaci=C3=B3n de valores m= obiliarios 4.=C2=A0Renta de segunda categor=C3=ADa por enajenaci=C3=B3n de inmuebles 5.=C2=A0Rentas de segunda categor=C3=ADa por distribuci=C3=B3n de utilida= des y exceso de remuneraciones. C.=C2=A0Rentas del trabajo 1.=C2=A0Rentas de cuarta categor=C3=ADa: a) Rasgos esenciales; y b) trata= miento tributario 2.=C2=A0Rentas de quinta categor=C3=ADa: a) Conceptos remunerativos, no r= emunerativos y condiciones de trabajo; y =C2=A0=C2=A0=C2=A0 b) tratamiento tributario. 3.=C2=A0Determinaci=C3=B3n de la renta del trabajo: deducci=C3=B3n fija y= deducci=C3=B3n adicional de gastos personales. III.=C2=A0Rentas de fuente extranjera de personas naturales A.=C2=A0Determinaci=C3=B3n de las rentas de fuente extranjera B.=C2=A0Imputaci=C3=B3n de ingresos. C.=C2=A0Acreditaci=C3=B3n del gasto de fuente extranjera. D.=C2=A0Tratamiento de p=C3=A9rdidas de fuente extranjera. IV.=C2=A0Declaraci=C3=B3n del Impuesto a la Renta: Al=C3=ADcuotas, retenc= iones y pagos a cuenta. V.=C2=A0Incremento Patrimonial no justificado Materiales del desarrollo del curso (ppt, pdf, Excel, Word, etc) Asignaci=C3=B3n de Trabajos. 100% virtual (E-LEARNIG), la cual permite contar con un campus virtual ac= tiva las 24 horas del d=C3=ADa y los 7 d=C3=ADas de la semana. Videos grabados. Orientaci=C3=B3n, gu=C3=ADa y apoyo constante del tutor encargado del cur= so mediante los foros ubicados en cada uno de los m=C3=B3dulos, centrado en la transmisi=C3=B3n de infor= maci=C3=B3n a los estudiantes, aportando contenidos relevantes, dinamizando el proceso de aprendizaje. Respuesta a tus preguntas por el docente a trav=C3=A9s del foro de debate= . Art=C3=ADculos, escritos, material audiovisual y dem=C3=A1s recursos prop= orcionados por el docente. Acceso las 24 horas del d=C3=ADa, todos los d=C3=ADas de la semana, por s= iempre. EXPOSITOR: Dra. Norma Romero Sipan =E2=80=A2=C2=A0=C2=A0 Abogada por la Pontificia Universidad Cat=C3=B3lica= del Per=C3=BA con s=C3=B3lida experiencia en procedimientos contencioso = tributarios. =E2=80=A2=C2=A0=C2=A0 Egresada de la Maestr=C3=ADa de Derecho Tributario = por dicha casa de estudios. =E2=80=A2=C2=A0=C2=A0 Actualmente Especialista Legal Tributario en OSINER= GMIN. =E2=80=A2=C2=A0=C2=A0 Experiencia en el sector p=C3=BAblico como asesora = Salas de Principales Contribuyentes del Tribunal Fiscal y =C2=A0=C2=A0=C2=A0 de la SUNAT, as=C3=AD como en el sector privado, como = consultora independiente. =E2=80=A2=C2=A0=C2=A0 Expositora en eventos acad=C3=A9micos de Derecho Tr= ibutario. =E2=80=A2=C2=A0=C2=A0 En mi desarrollo profesional el cumplimiento de met= as cualitativas mantiene el objetivo cuantitativo, =C2=A0=C2=A0=C2=A0=C2=A0reduciendo considerablemente la carga procesal de= los =C3=B3rganos resolutores en los que me he desempe=C3=B1ado. MODALIDAD: Online CLASES:=C2=A0 05 CLASES DURACI=C3=93N:=C2=A0=C2=A015 HORAS CRONOL=C3=93GICAS INICIO:=C2=A0Miercoles =C2=A017 de=C2=A0NOVIEMBRE de 2021 de 6:00 p.m. a 9:00 p.m. INCLUYE:=20 =C2=A0 Material de Trabajo. =C2=A0 Certificado de participaci=C3=B3n. =C2=A0 Clases en vivo, v=C3=ADa zoom.=C2=A0 =C2=A0 Acceso a la grabaci=C3=B3n de cada clase.=C2=A0 =C2=A0 Asesor=C3=ADa permanente durante el desarrollo del programa. Inversi=C3=B3n:=C2=A0antes S/=C2=A0480.00=C2=A0ahora S/380.00=C2=A0 10% de Dscto. para ex alumnos o 02 participantes. 15% de Dscto para 03 a 06 participantes. Informes e inscripciones: whatsapp:=C2=A0918 103409 Correo: capacitacionlaboralperu@=C2=A0gmail .com Este correo ventas@ifprc.com.pe=C2=A0ha sido enviado=C2=A0=C2=A0 Este mensaje ha sido enviado por BANA NETWORK SAC mediante BANAMAILING. Darse de baja ventas@ifprc.com.pe --2b81c8f6814503a77b2e67f551977da50f6f Content-Type: text/html; charset="utf-8" Content-Transfer-Encoding: quoted-printable <html> <head> <meta http-equiv=3D"Content-Type" content=3D"text/html; charset=3Dutf-8"> </head> <body bgColor=3D"#ffffff"><span class=3Dhas-inline-color style=3D"BOX-SIZ= ING: border-box; FONT-SIZE: 17px; BORDER-TOP: 0px; BORDER-RIGHT: 0px; VER= TICAL-ALIGN: baseline; BACKGROUND: none transparent scroll repeat 0% 0%; = BORDER-BOTTOM: 0px; COLOR: rgb(25,159,184); OUTLINE-WIDTH: 0px; PADDING-B= OTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; PADDING-LEFT: 0px; MAR= GIN: 0px; BORDER-LEFT: 0px; OUTLINE-COLOR: invert; PADDING-RIGHT: 0px; te= xt-size-adjust: 100%"><font size=3D2><font face=3DArial>=E2=9C=85Estimado= (a):<font color=3D"#0000ff"><strong> </strong><span class=3Dhas-inline-c= olor style=3D"BOX-SIZING: border-box; FONT-SIZE: 17px; BORDER-TOP: 0px; B= ORDER-RIGHT: 0px; VERTICAL-ALIGN: baseline; BACKGROUND: none transparent = scroll repeat 0% 0%; BORDER-BOTTOM: 0px; COLOR: rgb(25,159,184); OUTLINE-= WIDTH: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; OUTLINE-STYLE: none; P= ADDING-LEFT: 0px; MARGIN: 0px; BORDER-LEFT: 0px; OUTLINE-COLOR: invert; P= ADDING-RIGHT: 0px; text-size-adjust: 100%"><font size=3D2><font color=3D"= #0000ff"><strong>Esta invitado al siguiente curso de capacitaci=C3=B3n</s= trong></font></font></span></font></font></font></span>=20 <div><font color=3D"#444444" size=3D4 face=3D"Arial Black"><font face=3DA= rial><a href=3D"https://wa.link/l9ijzd"><img border=3D0 hspace=3D0 alt=3D= "Tributo" src=3D"cid:10c90e096c3547f5c730be125@consumersfirstgroup.com"><= /a><br></font><br></div></font> <div><font size=3D2 face=3DArial><font color=3D"#444444"><font color=3D"#= 0000ff"><strong>OBJETIVOS GENERALES</strong><br></font>Fortalecer y ampli= ar los conocimientos en el Impuesto a la Renta de Personas Naturales, par= a encontrarse </font></font></div> <div><font size=3D2 face=3DArial><font color=3D"#444444">en capacidad de = conocer y/o de orientar de manera eficaz y eficiente la forma en que se a= plica el Impuesto </font></font></div> <div><font size=3D2 face=3DArial><font color=3D"#444444">a la Renta sobre= las personas naturales.</font></font></div> <div><font color=3D"#444444"></font>&nbsp;</div> <div><font size=3D2 face=3DArial><font color=3D"#444444"><strong><font co= lor=3D"#0000ff">OBJETIVOS ESPEC=C3=8DFICOS</font><br></strong>Aplicar los= conocimientos necesarios a efectos de preparar y sustentar la declaraci=C3= =B3n jurada anual del </font></font></div> <div><font size=3D2 face=3DArial><font color=3D"#444444">Impuesto a la Re= nta de personas naturales.</font></font></div> <div><font color=3D"#444444" size=3D2 face=3DArial>Conocer y comprender l= os puntos problem=C3=A1ticos del Impuesto a la Renta y las buenas pr=C3=A1= cticas en cuanto </font></div> <div><font color=3D"#444444" size=3D2 face=3DArial>a la aplicaci=C3=B3n d= e las normas del Impuesto a la Renta.</font></div> <div><font color=3D"#444444" size=3D2 face=3DArial>Conocer los pronunciam= ientos m=C3=A1s recientes de la administraci=C3=B3n tributaria en cuanto = a temas del </font></div> <div><font color=3D"#444444" size=3D2 face=3DArial>Impuesto a la Renta.</= font></div> <div><font color=3D"#444444"></font>&nbsp;</div> <div><font size=3D2 face=3DArial><font color=3D"#444444"><strong><font co= lor=3D"#ff8040">TEMARIO</font></strong><br><strong>I.&nbsp;Persona natura= l como sujeto del Impuesto a la Renta: condici=C3=B3n de domiciliado y su= </strong></font></font></div> <div><font size=3D2 face=3DArial><font color=3D"#444444"><strong>&nbsp;&n= bsp;&nbsp;tratamiento tributario</strong><br><br><strong>II.&nbsp;Rentas = de fuente peruana de persona naturales</strong></font></div> <div><font color=3D"#444444"></font>&nbsp;</div> <div><font color=3D"#444444"><strong>A.&nbsp;Rentas de primera categor=C3= =ADa</strong><br>1.&nbsp;Renta cierta de primera categor=C3=ADa por arren= damiento o cesi=C3=B3n en uso.<br>2.&nbsp;Renta presunta o ficta de prime= ra categor=C3=ADa</font></div> <div><font color=3D"#444444"></font>&nbsp;</div> <div><font color=3D"#444444"><strong>B.&nbsp;Rentas de segunda categor=C3= =ADa</strong><br>1.&nbsp;Renta de segunda categor=C3=ADa por intereses<br= >2.&nbsp;Renta de segunda categor=C3=ADa por regal=C3=ADas<br>3.&nbsp;Ren= ta de segunda categor=C3=ADa por enajenaci=C3=B3n de valores mobiliarios<= br>4.&nbsp;Renta de segunda categor=C3=ADa por enajenaci=C3=B3n de inmueb= les<br>5.&nbsp;Rentas de segunda categor=C3=ADa por distribuci=C3=B3n de = utilidades y exceso de remuneraciones.</font></div> <div><font color=3D"#444444"></font>&nbsp;</div> <div><font color=3D"#444444"><strong>C.&nbsp;Rentas del trabajo</strong><= br>1.&nbsp;Rentas de cuarta categor=C3=ADa: a) Rasgos esenciales; y b) tr= atamiento tributario<br>2.&nbsp;Rentas de quinta categor=C3=ADa: a) Conce= ptos remunerativos, no remunerativos y condiciones de trabajo; y <br>&nbs= p;&nbsp;&nbsp; b) tratamiento tributario.<br>3.&nbsp;Determinaci=C3=B3n d= e la renta del trabajo: deducci=C3=B3n fija y deducci=C3=B3n adicional de= gastos personales.</font></div> <div><font color=3D"#444444"></font>&nbsp;</div> <div><font color=3D"#444444">III.&nbsp;<strong>Rentas de fuente extranjer= a de personas naturales</strong><br>A.&nbsp;Determinaci=C3=B3n de las ren= tas de fuente extranjera<br>B.&nbsp;Imputaci=C3=B3n de ingresos.<br>C.&nb= sp;Acreditaci=C3=B3n del gasto de fuente extranjera.<br>D.&nbsp;Tratamien= to de p=C3=A9rdidas de fuente extranjera.</font></div> <div><font color=3D"#444444"></font>&nbsp;</div> <div><strong><font color=3D"#444444">IV.&nbsp;Declaraci=C3=B3n del Impues= to a la Renta: Al=C3=ADcuotas, retenciones y pagos a cuenta.</font></stro= ng></div> <div><font color=3D"#444444"></font>&nbsp;</div> <div><strong><font color=3D"#444444">V.&nbsp;Incremento Patrimonial no ju= stificado</font></strong></div> <div><font color=3D"#444444"></font>&nbsp;</div> <div><font color=3D"#444444">Materiales del desarrollo del curso (ppt, pd= f, Excel, Word, etc)<br>Asignaci=C3=B3n de Trabajos.</font></div> <div><font color=3D"#444444"></font>&nbsp;</div> <div> <div><font color=3D"#444444" size=3D2 face=3DArial>100% virtual (E-LEARNI= G), la cual permite contar con un campus virtual activa las 24 horas del = d=C3=ADa y <br>los 7 d=C3=ADas de la semana.<br>Videos grabados.</font></= div> <div><font color=3D"#444444"></font>&nbsp;</div> <div><font color=3D"#444444" size=3D2 face=3DArial>Orientaci=C3=B3n, gu=C3= =ADa y apoyo constante del tutor encargado del curso mediante los foros u= bicados </font></div> <div><font color=3D"#444444" size=3D2 face=3DArial>en cada uno de los m=C3= =B3dulos, centrado en la transmisi=C3=B3n de informaci=C3=B3n a los estud= iantes, </font></div> <div><font color=3D"#444444" size=3D2 face=3DArial>aportando contenidos r= elevantes, dinamizando el proceso de aprendizaje.</font></div> <div><font color=3D"#444444"></font>&nbsp;</div> <div><font color=3D"#444444" size=3D2 face=3DArial>Respuesta a tus pregun= tas por el docente a trav=C3=A9s del foro de debate.<br>Art=C3=ADculos, e= scritos, material audiovisual y dem=C3=A1s recursos proporcionados por el= docente.<br>Acceso las 24 horas del d=C3=ADa, todos los d=C3=ADas de la = semana, por siempre.</font></div> <div>&nbsp;</div> <div>&nbsp;</div> <div><font color=3D"#3b3b3b"><font color=3D"#fb654a"><strong><u>EXPOSITOR= : Dra. Norma Romero Sipan</u></strong></font></font></div> <div><font color=3D"#3b3b3b"><strong><font color=3D"#fb654a"></font></str= ong><br>=E2=80=A2&nbsp;&nbsp; Abogada por la Pontificia Universidad Cat=C3= =B3lica del Per=C3=BA con s=C3=B3lida experiencia en procedimientos conte= ncioso tributarios. </font></div> <div><font color=3D"#3b3b3b">=E2=80=A2&nbsp;&nbsp; Egresada de la Maestr=C3= =ADa de Derecho Tributario por dicha casa de estudios. </font></div> <div><font color=3D"#3b3b3b">=E2=80=A2&nbsp;&nbsp; Actualmente Especialis= ta Legal Tributario en OSINERGMIN. </font></div> <div><font color=3D"#3b3b3b">=E2=80=A2&nbsp;&nbsp; Experiencia en el sect= or p=C3=BAblico como asesora Salas de Principales Contribuyentes del Trib= unal Fiscal y </font></div> <div><font color=3D"#3b3b3b">&nbsp;&nbsp;&nbsp; de la SUNAT, as=C3=AD com= o en el sector privado, como consultora independiente. </font></div> <div><font color=3D"#3b3b3b">=E2=80=A2&nbsp;&nbsp; Expositora en eventos = acad=C3=A9micos de Derecho Tributario. </font></div> <div><font color=3D"#3b3b3b">=E2=80=A2&nbsp;&nbsp; En mi desarrollo profe= sional el cumplimiento de metas cualitativas mantiene el objetivo cuantit= ativo, </font></div> <div><font color=3D"#3b3b3b">&nbsp;&nbsp;&nbsp;&nbsp;reduciendo considera= blemente la carga procesal de los =C3=B3rganos resolutores en los que me = he desempe=C3=B1ado.</font></div> <div><font color=3D"#3b3b3b"></font>&nbsp;</div> <div> <div dir=3Dltr align=3Dleft><font size=3D2><font color=3D"#5c5c5c" face=3D= Helvetica>MODALIDAD: Online<br>CLASES:&nbsp;</font><font face=3DHelvetica= ><font color=3D"#5c5c5c"><font style=3D"BACKGROUND-COLOR: #ffff00"><font = style=3D"BACKGROUND-COLOR: #80ff00"><strong> 05 CLASES</strong></font><br= ></font>DURACI=C3=93N:&nbsp;<font style=3D"BACKGROUND-COLOR: #ffff00"><fo= nt style=3D"BACKGROUND-COLOR: #80ff00">&nbsp;</font><strong><font style=3D= "BACKGROUND-COLOR: #80ff00">15 HORAS CRONOL=C3=93GICAS </font></strong></= font><br>INICIO:&nbsp;<strong>Miercoles &nbsp;17</strong> de&nbsp;NOVIEMB= RE de 2021<br>de 6:00 p.m. a 9:00 p.m</font><font color=3D"#808080">.<br>= </font></font></font></div> <div dir=3Dltr align=3Djustify> <div><font size=3D2><font color=3D"#606060"><strong>INCLUYE:</strong> <br= ><img src=3D"cid:b5b4854f011adfaa48ace7effc05@consumersfirstgroup.com">&n= bsp; Material de Trabajo.<br><img src=3D"cid:b5b4854f011adfaa48ace7effc05= @consumersfirstgroup.com">&nbsp; Certificado de participaci=C3=B3n.<br><i= mg src=3D"cid:b5b4854f011adfaa48ace7effc05@consumersfirstgroup.com">&nbsp= ; Clases en vivo, v=C3=ADa zoom.&nbsp;<br><img src=3D"cid:b5b4854f011adfa= a48ace7effc05@consumersfirstgroup.com">&nbsp; Acceso a la grabaci=C3=B3n = de cada clase.&nbsp;<br><img src=3D"cid:b5b4854f011adfaa48ace7effc05@cons= umersfirstgroup.com">&nbsp; Asesor=C3=ADa permanente durante el desarroll= o del programa.</font></font></div><font size=3D2><font color=3D"#606060"= ></font></font></div><font size=3D2><font color=3D"#606060"></font></font= ></div> <div><font size=3D2><font color=3D"#606060"></font></font>&nbsp;</div> <div><font size=3D2><font color=3D"#606060"><font style=3D"BACKGROUND-COL= OR: #97ff2f"><strong>Inversi=C3=B3n:</strong>&nbsp;<strong>antes S/&nbsp;= <strike>480.00</strike>&nbsp;ahora</strong> <strong><font color=3D"#ff000= 0">S/380.00</font></strong></font>&nbsp;</div> <div><font size=3D2><font color=3D"#606060">10% de Dscto. para ex alumnos= o 02 participantes. </font></font></div> <div><font size=3D2><font color=3D"#606060">15% de Dscto para 03 a 06 par= ticipantes.</font></font><br>&nbsp;<br>Informes e inscripciones: <br>what= sapp:</font><font style=3D"BACKGROUND-COLOR: #80ff00" color=3D"#606060"><= a href=3D"https://wa.link/l9ijzd">&nbsp;918 103409</a></font><font style=3D= "BACKGROUND-COLOR: #80ff80"><br></font><font color=3D"#606060">Correo: ca= pacitacionlaboralperu@&nbsp;gmail .com</font></font><font size=3D2><font = color=3D"#606060"></div></div> <div><br>&nbsp;</div> <div align=3Dleft><font size=3D2><br><br></font>&nbsp;</div><font size=3D= 2> <div align=3Dleft><font size=3D1 face=3DArial><strong>Este correo </stron= g></font><a href=3D"mailto:ventas@ifprc.com.pe"><font color=3D"#0000ff" s= ize=3D1 face=3DArial><strong>ventas@ifprc.com.pe</strong></font></a><font= face=3DArial><font size=3D1><strong>&nbsp;ha sido enviado&nbsp;<font col= or=3D"#0000ff"></font></strong></font></font><font face=3DArial><font siz= e=3D1><strong>&nbsp;<br></strong>Este mensaje ha sido enviado por <strong= >BANA NETWORK SAC</strong> mediante <strong>BANAMAILING.</strong><br><u><= font color=3D"#0000ff">Darse de baja </font></u><a href=3D"http://metabbo= .org/amsweb.php?pK9Ed7goWpLMkojxqnscfBFDfCaF5Q7mTpnzo61SP3ivwFA%2BbPblqku= To4g4VrvKITfth9EMGVKJTySXEpZhetbSVBGZtYCHRqn4TgemjVdErLnrUZ4K29izVRg4COhN= Q4DOD3dNIPNr9cbuhFrqAQ%3D%3D"><font color=3D"#0000ff">ventas@ifprc.com.pe= </font></a></font></font></div></font></font></font></font> <div 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