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UNIVERSIDAD NACIONAL SANUNIVERSIDAD NACIONAL SANAGUSTIN DE AREQUIPAAGUSTIN DE AREQUIPA
FACULTAD DE ADMINISTRACION
LICENCIATURA EN GESTION
PRIMER CICLO TURNO MAANATEMA : COMPROBANTES DE PAGO
(FACTURA-BOLETA DE VENTA- TICKET DEMAQUINA REGISTRADORA )
CURSO : DOCUMENTACION ADMINISTRATIVA
FACILITADOR : C.P.C. HUGO GARCIA
ALUMNOS : AQUIJE HERNANDEZ MARTIN FERNANDO
DIAZ VASQUEZ DIANA
LINARES PAREDES JONNY
QUISPE PAICO OSCAR JOAQUIN
TELLO RIOS ALVARO
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COMPROBANTES DE
PAGO
FACTURAS
BOLETA DE VENTA
TICKET DE CAJA
REGISTRADORA
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COMPROBANTES DE PAGO
DEFINICION:DEFINICION:
S !"#$%&' !"*'"+#, & *" ,"&" &"!#,"S !"#$%&' !"*'"+#, & *" ,"&" &"!#,"/ !'&%, 0 ,'#$1'#!% & +%#$2 0 #,' #/ !'&%, 0 ,'#$1'#!% & +%#$2 0 #,' #$" " 0 *'$#,!%3# & $'4%!%"$.$" " 0 *'$#,!%3# & $'4%!%"$.
IMPORTANCIA:IMPORTANCIA:
P"'/ 5 4%,' 0 4$%3# ,'%+,'%.P"'/ 5 4%,' 0 4$%3# ,'%+,'%.
A!'&%,# 0 '0%6!%3# & # "*'!%3# !"'!%0.A!'&%,# 0 '0%6!%3# & # "*'!%3# !"'!%0.D$,'# 0 *'"*%&& & # +%#D$,'# 0 *'"*%&& & # +%#
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COMPROBANTES DE PAGO
IMPORTANCIAIMPORTANCIA
P'%,# 1!,' 07# '!0" " !+%" # 0 !$" &P'%,# 1!,' 07# '!0" " !+%" # 0 !$" &
07# &$*'1!," " &,'%"'"07# &$*'1!," " &,'%"'"DECRETO LEY N 25632 LEY MARCO DEDECRETO LEY N 25632 LEY MARCO DE
COMPROBANTES DE PAGO(Publi!"# $l 2%&'&)**2+COMPROBANTES DE PAGO(Publi!"# $l 2%&'&)**2+
,i-$./$ "$0"$ $l ')&'*&)**1,i-$./$ "$0"$ $l ')&'*&)**1
REGLAMENTO DE COMPROBANTES DE PAGOREGLAMENTO DE COMPROBANTES DE PAGO
(R$0#lui. "$ Su$4i./$."$.i! N ''** (R$0#lui. "$ Su$4i./$."$.i! N ''**
SUNAT 7 8#"i9i!/#4i!01SUNAT 7 8#"i9i!/#4i!01
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DOCUMENTOS CONSIDERADOS
COMPROBANTES DE PAGO
S !"#$%&' !"*'"+#,$ & *"2 $%*' /S !"#$%&' !"*'"+#,$ & *"2 $%*' /!*0# !"# ,"&"$ 0"$ '/%$%,"$ $,+0!%&"$:!*0# !"# ,"&"$ 0"$ '/%$%,"$ $,+0!%&"$:
8F!/u4!0&F!/u4!0&8B#l$/!0 "$ ,$./!0&B#l$/!0 "$ ,$./!0&8Ti$/0 # i./!0 $8i/i"!0 #4 8!;ui.!0Ti$/0 # i./!0 $8i/i"!0 #4 8!;ui.!04$-i0/4!"#4!0&4$-i0/4!"#4!0&
8R!%+" *"' 9"#"''%"$.R!%+" *"' 9"#"''%"$.8L%/%&!%"#$ & !"*'L%/%&!%"#$ & !"*'8D"!#,"$ ,"'%6&"$ # #. &0 ',. ;< RCP.D"!#,"$ ,"'%6&"$ # #. &0 ',. ;< RCP.8O,'"$ &"!#,"$ =*'$#, ,"'%6&"$.O,'"$ &"!#,"$ =*'$#, ,"'%6&"$.
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FACTURASFACTURAS
S %,%'># # 0"$ $%%#,$ !$"$:S %,%'># # 0"$ $%%#,$ !$"$:
C#&" 0 "*'!%3# $ '0%! !"# $?,"$ &0 %42 /C#&" 0 "*'!%3# $ '0%! !"# $?,"$ &0 %42 /,## &'!9" !'@&%," 1%$!0.,## &'!9" !'@&%," 1%$!0. C#&" 0 !"*'&"' 0" $"0%!%, 1%# & $$,#,' $,"C#&" 0 !"*'&"' 0" $"0%!%, 1%# & $$,#,' $,"
" !"$," *' 1!," ,'%+,'%"." !"$," *' 1!," ,'%+,'%". E=*"',!%3#.E=*"',!%3#. O*'!%"#$ '0%6&$ !"# #%&&$ ?!,"'$ &0O*'!%"#$ '0%6&$ !"# #%&&$ ?!,"'$ &0
$!,"' *7+0%!".$!,"' *7+0%!".
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FACTURASFACTURAS
RE
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FACTURASFACTURAS
REQUISITOS:REQUISITOS:
D$,%#" & "'%%#02 !"*%$ 5 05#&.D$,%#" & "'%%#02 !"*%$ 5 05#&.
N"+' " '63# $"!%0 &0 &/%'#,.N"+' " '63# $"!%0 &0 &/%'#,.N'" & RUC &0 &/%'#,.N'" & RUC &0 &/%'#,.
D$!'%*!%3# &0 +%# 4#&%&" " *'$,!%3# & $'4%!%".D$!'%*!%3# &0 +%# 4#&%&" " *'$,!%3# & $'4%!%".
P'!%" #%,'%"2 40"' & 4#, 5 "#," &%$!'%%#&" &P'!%" #%,'%"2 40"' & 4#, 5 "#," &%$!'%%#&" &0"$ ,'%+,"$ / '4 0 "*'!%3# (IGV)2%*"', ,",0 &0"$ ,'%+,"$ / '4 0 "*'!%3# (IGV)2%*"', ,",0 &0 4#, " $'4%!%" *'$,&".0 4#, " $'4%!%" *'$,&".
F!9 & %$%3#.F!9 & %$%3#.
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BOLETAS DE =ENTASBOLETAS DE =ENTAS
S %,%'># # 0"$ $%%#,$ !$"$:S %,%'># # 0"$ $%%#,$ !$"$:
E# "*'!%"#$ !"# !"#$%&"'$ " $'%"$ 1%#0$.E# "*'!%"#$ !"# !"#$%&"'$ " $'%"$ 1%#0$.
E# "*'!%"#$ '0%6&$ *"' 0"$ $?,"$ &0 NUEVOE# "*'!%"#$ '0%6&$ *"' 0"$ $?,"$ &0 NUEVORUS.RUS.
N" *"&'># $' ,%0%6&$ 1%# & $$,#,' $," " !"$,"N" *"&'># $' ,%0%6&$ 1%# & $$,#,' $," " !"$,"*' 1!," ,'%+,'%" 5 *' $$,#,' !'@&%," &&!%+02*' 1!," ,'%+,'%" 5 *' $$,#,' !'@&%," &&!%+02
$04" / 0 05 0" *'%,$04" / 0 05 0" *'%,..
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BOLETAS DE =ENTASBOLETAS DE =ENTAS
RE
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BOLETAS DE =ENTASBOLETAS DE =ENTAS
REQUISITOS:REQUISITOS:
D$,%#" & "'%%#02 !"*%.D$,%#" & "'%%#02 !"*%.
B%# 4#&%&" " !&%&" # $"2 ,%*" & $'4%!%" *'$,&".B%# 4#&%&" " !&%&" # $"2 ,%*" & $'4%!%" *'$,&".I*"', & 0 4#,.I*"', & 0 4#,.
F!9 & %$%3#.F!9 & %$%3#.
E# 0"$ !$"$ / 0 +%# 4#&%&" " $'4%!%" *'$,&"E# 0"$ !$"$ / 0 +%# 4#&%&" " $'4%!%" *'$,&"$*' $"0$2 $ &+'> !"#$%#': A*00%&"$ 5$*' $"0$2 $ &+'> !"#$%#': A*00%&"$ 5N"+'$2 DNI.N"+'$2 DNI.
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TIC>ET O CINTAS EMITIDAS PORTIC>ET O CINTAS EMITIDAS POR
MA
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TIC>ET O CINTAS EMITIDAS PORTIC>ET O CINTAS EMITIDAS POR
MA
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CONCLUSIONESCONCLUSIONES
-A!'&%,# 0 *"$$%"# & # +%#
-N!$'%"$ *' 1!,' # '!0"2!+%" "&4"0!%"# &0 &%#'".
-E# 0$ E*'$$ $$,#,# 0 !'&%," 1%$!0 &0 IGV.
-E# 0$ E*'$$ $$,#,# 0 %#1"'!%"# & 0"$ 0%+'"$
C"#,+0$.-R&! 0 4$%"# ,'%+,'%.
-C"#,'%+5# 0 !'!%%#," &0 P%$.