{"id":7564,"date":"2023-09-08T19:12:57","date_gmt":"2023-09-09T00:12:57","guid":{"rendered":"https:\/\/sza.pe\/?p=7564"},"modified":"2025-06-24T16:00:32","modified_gmt":"2025-06-24T21:00:32","slug":"se-publica-relacion-de-contribuyentes-a-ser-incorporados-al-nuevo-sistema-para-embargos-en-forma-de-retencion-por-medios-telematicos","status":"publish","type":"post","link":"https:\/\/sza.pe\/en\/se-publica-relacion-de-contribuyentes-a-ser-incorporados-al-nuevo-sistema-para-embargos-en-forma-de-retencion-por-medios-telematicos\/","title":{"rendered":"Se publica relaci\u00f3n de contribuyentes a ser incorporados al Nuevo Sistema para Embargos en forma de Retenci\u00f3n por Medios Telem\u00e1ticos"},"content":{"rendered":"
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\n\t\t\t\t\t\t\t\t\tMediante la Resoluci\u00f3n de Superintendencia N\u00b0 000182-2023\/SUNAT, publicada el 3 de\nseptiembre del 2023, se incorporaron contribuyentes al uso del sistema regulado por la\nResoluci\u00f3n de Superintendencia N\u00b0 281-2016\/SUNAT, que aprob\u00f3 el Nuevo Sistema para\nEmbargos en forma de Retenci\u00f3n por Medios Telem\u00e1ticos\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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En ese sentido, algunos aspectos relevantes a prop\u00f3sito de esta incorporaci\u00f3n son los siguientes:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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  1. El Nuevo Sistema para Embargos en forma de Retenci\u00f3n por Medios Telem\u00e1ticos busca centralizar en un solo sistema los embargos en forma de retenci\u00f3n.<\/li>
  2. Todo contribuyente que haya sido incorporado al sistema, como \u201cTercero Retenedor\u201d tiene la obligaci\u00f3n de comunicar las cuentas por pagar de las operaciones en las que es deudor y, de ser el caso, tiene la obligaci\u00f3n de entregar los montos materia de embargo o comunicar la imposibilidad de retenci\u00f3n.<\/strong><\/li>
  3. La Resoluci\u00f3n entra en vigencia el 15 de septiembre de 2023.<\/li>
  4. El referido sistema inform\u00e1tico estar\u00e1 integrado a la plataforma de SUNAT Operaciones en L\u00ednea; debe ubicarse la secci\u00f3n \u201cNuevo SEMT \u2013 Tercero Retenedor\u201d.<\/li>
  5. El aplicativo permite consultar las cuentas por pagar comunicadas, as\u00ed como los embargos notificados<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    El Equipo Legal Salazar & Z\u00fa\u00f1iga Abogados queda a su disposici\u00f3n para cualquier consulta o coordinaci\u00f3n sobre este asunto. Para tales fines, por favor enviar un mensaje a: gabriela.guerrero@sza.pe<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Los invitamos a revisar \u00e9sta y otras novedades legales en Salazar & Zu\u00f1iga Abogados | LinkedIn<\/a><\/p>

    Saludos cordiales,<\/p>

    Equipo Legal<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

    Mediante la Resoluci\u00f3n de Superintendencia N\u00b0 000182-2023\/SUNAT, publicada el 3 de septiembre del 2023, se incorporaron contribuyentes al uso del sistema regulado por la Resoluci\u00f3n de Superintendencia N\u00b0 281-2016\/SUNAT, que aprob\u00f3 el Nuevo Sistema para Embargos en forma de Retenci\u00f3n por Medios Telem\u00e1ticos<\/p>","protected":false},"author":1,"featured_media":7568,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-7564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-tributario"],"acf":[],"featured_image_src":{"landsacpe":["https:\/\/sza.pe\/wp-content\/uploads\/2023\/09\/sunat-publica-relacion-de-contribuyentes-img-1140x445.jpg",1140,445,true],"list":["https:\/\/sza.pe\/wp-content\/uploads\/2023\/09\/sunat-publica-relacion-de-contribuyentes-img-463x348.jpg",463,348,true],"medium":["https:\/\/sza.pe\/wp-content\/uploads\/2023\/09\/sunat-publica-relacion-de-contribuyentes-img-300x163.jpg",300,163,true],"full":["https:\/\/sza.pe\/wp-content\/uploads\/2023\/09\/sunat-publica-relacion-de-contribuyentes-img.jpg",1200,650,false]},"yoast_head":"\nIncorporaci\u00f3n al Nuevo Sistema de Embargos Telem\u00e1ticos SUNAT - Salazar & Z\u00fa\u00f1iga Abogados<\/title>\n<meta name=\"description\" content=\"Salazar & Z\u00fa\u00f1iga Abogados, especialistas en derecho tributario en Lima. 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