That article 2 of Supreme Decree No. 118-2019-PCM, which ratifies administrative procedures of the entities of the Executive branch as a result of the Analysis of Regulatory Quality (ACR), in accordance with the provisions of article 2 of Legislative Decree No. 1310, Legislative Decree that approves the additional measures of administrative simplification, points out that as a result of the ACR, the SUNAT must issue or manage the normative provisions for the elimination and simplification of the requirements of the administrative procedures specified in Paragraph 2 of Section B of the annex to the above-mentioned Supreme Decree.
That in compliance with the obligation assumed by SUNAT to issue the normative provisions for the elimination and simplification of the requirements of the administrative procedures referred to in Paragraph 2 of Section B of the annex to the above-mentioned Supreme Decree, it is for SUNAT to issue a decision of the superintendence to eliminate the requirements of those administrative procedures referred to in the above paragraph, which would have been regulated by a decision of the Superintendence of the holder of this entity;
That under paragraph 3.2 of article 14 of the “Regulation laying down provisions relating to the advertising, publication of regulatory projects and dissemination of legal norms of general character”, approved by Supreme Decree No. 001-2009-JUS and standards, as amended, is not prepublica the project consider that it is unnecessary, to the extent that you are only complying with the provisions of article 2 of Supreme Decree No. 118-2019-PCM;
In the exercise of the powers conferred by paragraph 40.5 of article 40 of the Orderly Unique Text of the Law No. 27444, Law of General Administrative Procedure, approved by Supreme Decree No. 004-2019-PCM; article 5 of the Law No. 29816, Law of Strengthening of the SUNAT, and standards as amended; and (o) of article 8 of the Regulation of Organization and Functions of SUNAT, approved by the Resolution of Superintendency No. 122-2014/SUNAT and standards, as amended.
Simple photocopy of the last payment form or of the contract of employment or services concluded between the users and the person signing the technical report (in which the users support and describe the process that includes the controlled activities they carry out or are about to carry out) and between the users and the person responsible for the establishment.