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entas del Impuesto a la Renta. DR$&'(% 4$ T$#1$#( C('$-+#;(E7 L0,(-P$#4 KCUADRO RESUMEN RENTA DE CUARTA CATEGORAOSUPUESTO REFERENCIAMONTONO SUPERIORA:NO SE ENCUENTRANOBLIGADOS A:C+&'#0)35$&'$% 83$"$#10)$& $>1!3%02(,$&'$#$&'(% 4$ C3(#'( C('$-+#;(E! '+'(! 4$ %3%#$&'(% 4$ L'(1('$-+#;("$#10)04(% $& $!,$% SG 4 F>A,>> P#$%$&'(# !( 4$1!(#(109&,$&%3(! &0 ( $/$1'3(#"(-+% ( 13$&'( 4$!I,"3$%'+ ( !( R$&'(C+&'#0)35$&'$% 83$"$#10)$& $>1!3%02(,$&'$#$&'(% 4$ LTA 5 TAL( %3,( 4$ %3%#$&'(% 4$ 13(#'( 5830&'( 1('$-+#;( SG 4F>A,>> P#$%$&'(# !( 4$1!(#(109&,$&%3(! &0 ( $/$1'3(#"(-+% ( 13$&'( 4$!421('$-+#;( "$#10)04(% $& $!,$%I,"3$%'+ ( !( R$&'(L'( 1('$-+#;( "+# /3&10+&$%4$40#$1'+#$%4$$,"#$%(,%;&401+%, ,(&4('(#0+%,-$%'+#$% 4$ &$-+10+%,(!)(1$(%, #$-04+#$% +%0,0!(#$%, + "$#10)(&401A(% #$&'(% 5 (4$,.%+'#(%#$&'(%4$13(#'(56+830&'( 1('$-+#;(%7L( %3,( 4$ %3%#$&'(% 4$ 13(#'( 5830&'( 1('$-+#;("$#10)04(% $& $!,$% SG 446@,>> P#$%$&'(# !( 4$1!(#(109&,$&%3(! &0 ( $/$1'3(#"(-+% ( 13$&'( 4$!I,"3$%'+ ( !( R$&'(ANE=OS >5 KMES A MES RETENCIN DE CUARTAO43A(!No >5, >6, >8KPASOS PARA OBTENER SUSPENSIN DE CUARTACATEGORAO44P$so 1G I&-#$%$ ( SUNAT Q0#'3(! 5 %$!$110+&$ !( +"109& Trmites, Consultas,Declaraciones InformativasP$so 4G S$!$110+&$ !( +"109& ormulario !"#$ %olicitud de %uspensi&n Retenciones de'ta Categora 4$&'#+ 4$! ,$&< (tras declaraciones ) solicitudes.P$so 5: I&-#$%$ !+% 4('+% %+!010'(4+% "+# $! F+#,3!(#0+ Q0#'3(! 1H0M 5 %$!$110+&$ *ceptarP$so6: E%"$#$(83$%$"#+1$%$!(%+!010'34$&!;&$($0,"#0,(!( +Constanciade*utori,aci&n+ 4$ !( %3%"$&%09&745C()$ 0&401(# 83$ 401A( 1+&%'(&10( !$ %$#20#. "+# '+4+ $! $*$#1010+ "+# !+ 13(! $% 0,"+#'(&'$!( #$$&20: ( %3 1+##$+ $!$1'#9&01+ $& 1(%+ !( 23$!2( ( &$1$%0'(# ,.% (4$!(&'$7ANE=O >@ KTASAS DE DETEMRINACIN DEL IMPUESTO DE IUINTA CATEGORAOANE=O >A KRETENCIONES < PROCEDIMIENTO IUINTA CTAEGORAO4647