YEAR OF THE FIGHT AGAINST

CORRUPTION AND THE

IMPUNITY
CREDIT NOTE
(SHIPPER CARRIER)

TEACHER: FELIX GARCIA BARRETO

MEMBERS:

PEÑA MARCHAN ALONSO

Eliana Avila Cespedes
RUJEL BARRIENTOS YURI
IDROGO CAMPOS CINTHYA
BAYONA URBINA ISABEL

OCTOBER 6
TELESUP
TUMBES - 2019
 INDEX

INDICE 1
INTRODUCTION
OBJECTIVES3
CHAPTER.................................................................................................................................. 4
I4
CREDIT NOTE, DEBIT NOTE, SHIPPING GUIDE (SENDER
Carrier)................................................................................................................ 5
CREDIT NOTE.......................................................................................................... 5
DEBIT NOTE............................................................................................................. 6
TRANSPORTER'S REMISSION GUIDE) ...................................................... 12
CARRIER REMISSION GUIDES.................................................................. 13
CHAPTER II 15
CONCLUSIONS................................................................................................................. 16
RECOMMENDATIONS17
BIBLIOGRAPHIC REFERENCESS .................................................................................. 18
ANNEXES: ............................................................................................................................... 19

1
 INTRODUCTION

Any entrepreneur who wants to have their own business must first
to know the significance of all the writings that constitute life
administrative structure of a typical company such as thecredit notedebit note
and transfer guide.

There are basic documents that are vital for the functioning of a
SME. These are useful receipts to provide written evidence of the
operations carried out within the framework of the company's commercial activity.

Its management is essential and unavoidable, as it represents a key element for

Accounting is a means of evidence to demonstrate the development of acts.
of commerce and also specifies the rights and obligations of the parties that
they intervene in a specific operation.

Therefore, regardless of whether each company has resources

appropriate for their internal management, there are four documents, that for
importance, transcendence, and obligation have become indispensable:

1–Debit note: it is the document that the merchant or businessman provides to

to inform your client that their debt has increased.

2–Credit note: it is considered a basic document since its extension

it regularly derives from facts occurring after the issuance of the invoice.

3–Delivery guide: It is the document issued by the Sender to support the

transfer of goods due to their purchase or sale and the provision of services
that involve or do not involve the transformation of goods, lease, consignments
and referrals between establishments of the same company and others.

2
 OBJECTIVES

GENERAL OBJECTIVE
credit note
(transport carrier sender).

SPECIFIC OBJECTIVES:
Explain the importance of knowing about the note of
credit.
Define the concept of a debit note.
Determine the importance of the shipping guide.
(shipping sender).

3
CHAPTER
I

4
 NOTA DE CRÉDITO
(SHIPPING SENDER)

CREDIT NOTE
What is a credit note?

It is a receipt that a company sends to its customer, in order to inform

the credit to your account of a specific value, for the concept that
indicate in the same note. The cases that give rise to the credit note include:
failure of sold products, discounts or price reductions, returns or
special discounts, correction of errors due to overbilling. The note
credit decreases the debt or the balance of the respective account.

Onecredit noteIt is a document that serves to demonstrate a refund.

It usually occurs when there is an error after an invoice has been issued.
the same, the products are incorrect or damaged or, well, there is a
cancellation or a discount is applied to it, so there will be a
refund in the purchase and sale transaction.

Legally, thanks to the credit note on one side, you leave evidence in the
accounting of your company that the money has been returned to your customer. In addition,
on the other hand, it is a document that should also be sent to the client along with
a copy of the original invoice.

However, depending on the conditions of the purchase, it is not always

it is necessary to return the amount to the customer, or a voucher can be made.
a discount for future purchases.

When is a credit note issued?

Among the most common cases in which you can issue a credit note are
the following:

With a dissatisfied customer with your service

When by mistake, the customer's invoice was higher than it should have been.
to have been.
You have issued an invoice by mistake.

5
DEBIT NOTE

Sometimes, errors occur in the issuance of invoices to buyers or

clients. This causes these errors to be resolved with different
mechanisms, since the Law prohibits the deletion of already issued invoices.

One of these forms is the debit note and it is used when a buyer wants to
inform a seller that the price of their debt has increased or that the
the amount that had been paid was incorrect and must pay more.

Definition of debit note

The debit note is a document sent to the buyer or customer to

to inform you that the amount of your debt has increased for some reason. With
This document notifies you that a certain amount has been charged to you, or that you owe.

money for a concept that is specified in the note. Unlike thenote of

Credit is the notification to a buyer that they are to be charged more money.

These types of documents are used in situations such as an error in the

billing because it was charged less, to chargelate payment interest
in the unpaid invoices,for bank charges or for any situation that
implies an increase in the balance of an account. The debit note always implies
an income for the issuing company.

The debit note orcredit invoice allows the seller of the product to save
errors that may have occurred in the issuance of the invoices, in such a way that
You can recover your money in the event that the previous invoice indicated an amount.
inferior.

At the time of issuance, the original note will be given to the buyer who is informed.
of the increase in their debt and the seller will receive a duplicate. In order to be

accepted, certain requirements must be met in the credit note, such as the
inclusion of the increase in debt and the number of the previous invoice that you
corresponds.

Characteristics of the debit note

Just like in invoices or other commercial documents, in the note of

debit is necessary for certain mandatory data to appear: number of

6
client
amount to be refunded, concept and total amount.

Thus, the debit note is one of the legally valid mechanisms for
correct possible errors that may occur in the invoices, since they do not
They can be eliminated. Thus, to make these corrections, one of the
documents we can refer to include the debit note, through which
the customer will be informed that we have increased the price of the debt that
has with us, having to pay more.

Ultimately, the debit note will allow you to correct any errors you might have.
having made a mistake when issuing the invoice, so you will be able to recover that money

that was not reflected in the original invoice, whether as expenses for
shipping, interests, etc. Through this debit note, you will be able to inform the customer
without problems from the increase of their debt, having to charge them a greater amount in

your account. Debit notes are generally used in transactions between

business and business (B2B).

Function of the debit note

It is the document that a merchant sends to their customer, in which they notify them
loaded or debited a certain sum or value into your account, by the
The concept that it indicates. This document increases the debt, either by
an error in billing, interest for late payment, etc.

In what cases is a debit note used?

In banks: When a fee or stamp is charged to the client that

it was applied to a check deposited and drawn on a city in the interior.

In the stores: When the freight was paid for shipping merchandise;
when interest, stamps, and fees on documents are debited,
etc.

When the seller wants to inform the buyer that

has loaded a certain amount into your account, issues a Note of
Debit. The causes that generate its issuance may be:

7
 Error in the billing.
Interests.
Freight expenses.
Banking expenses, etc.

Mandatory Data for the Debit Note

Customer number
number

What is the basic information that the Debit Note must have?

Debit notes must contain information about the issuer, costs, expenses
or interests, from the sales receipt mentioned and identification of
who receives it; as well as the details of the authorization and its expiration.

From the company's point of view, the debit note means income for
this, and the credit note means an outlay.

For example, if a customer is charged interest for being late in payment

of its obligations, the company issues a debit note for the value of the
interest, interest that is a financial income for the company. In this case,
for the client, the debit note becomes an expense since it represents a payment to them.
a charge for interest is being made.

Otherwise, if by mistake the customer was charged for the goods that were
they sold a value greater than the real one, the company issues a credit note by means of
which decreases the client's debt by the amount overcharged. This note
Credit is an expense for the company since the value must be diminished.
which was initially recorded as a sale. From the customer's perspective,
as your obligation decreases with the credit note, it becomes a
income as the value of the goods acquired decreases
initially to a higher value.

In bank reconciliation, it is common to confuse the concept of the note of

debit and credit, since the bank sends to the company owner of a
savings or checking account, a debit note, and we confuse it as a
income for the company, but in reality what the bank has done with that note

8
debit is to decrease the balance of the bank account for concepts such as the installment

account maintenance, which is an income for the bank (Let's remember that
the debit note is an income only for the one who issues it, for the one who receives it is a
discharge).

In the case of bank accounts, the credit note issued by the bank is indeed a
income for the company, since with this the bank has deposited in the
counts values such as the interest earned on deposited money
in the account. (Unlike the debit note, the credit note is an expense
for whom it is issued and an income for whom it is received.

In Peru, the issuance of Credit Notes and Debit Notes is regulated in

the payment vouchers regulation in its article 10:

Article 10.- CREDIT NOTES AND DEBIT NOTES

Applicable rules for credit notes and debit notes:

CREDIT NOTES

Credit notes will be issued for cancellations,

discounts, bonuses, returns and others.

2. They must contain the same requirements and characteristics of the

payment vouchers in relation to which they are issued.

3. They can only be issued to the same purchaser or user for modification.
payment vouchers issued previously.

4. In the case of discounts or bonuses, they can only modify

payment vouchers that grant the right to tax credit or credit
deductible, or support an expense or cost for tax purposes. In the case of
operations with end consumers, discounts or bonuses
must be included in the same payment receipt.

5. The copies of the credit notes must not include the legend 'COPY'
WITHOUT THE RIGHT TO VAT TAX CREDIT.

9
 6. The purchaser or user, or whoever receives the credit note in the name of
these, you must enter your name and surname, your identification document in it

identity, the date of receipt and, if applicable, the company's seal.

7. Exceptionally, in the case of airline tickets issued by the

commercial aviation companies for air transport service of
passengers, travel agencies will be able to issue credit notes
only for the discounts that they receive on the commission they earn,
grant to those who need to support expenses or costs for this purpose
tax, exercise the right to tax credit or deductible credit, according to
such is the case, as long as the relationship of airline tickets is detailed

included in the discount.

8. In the case referred to in clause 1.10 of numeral 1 of the article

7°, the seller is exempt from issuing the credit note for the
return of the originally transferred product.

(Item 1.8 of numeral 1 of article 10° added by Article 7° of the

Superintendent Resolution No. 233-2008/SUNAT, published on 31.12.2008
and in effect as of 1.1.2009)

DEBIT NOTES

Debit notes will be issued to recover costs or expenses incurred.

by the seller after the issuance of the invoice or receipt of
sale, such as late payment interest or others. Exceptionally, the purchaser
the user will be able to issue a debit note as supporting documentation
of the penalties imposed for contractual breach of
provider, as stated in the respective contract.

2. They must contain the same requirements and characteristics as the

payment receipts in relation to which they are issued.

10
 3. They can only be issued to the same buyer or user for modification.
payment receipts issued previously.

A single series may be used to modify any type of.

payment receipts, provided that the requirements are met and
characteristics established for invoices.

5. Credit notes and debit notes must record the series and
payment receipt number that they modify.

6. The destination of credit notes and debit notes will be as follows:

PURCHASER OR USER
First copy: ISSUER
Second copy: SUNAT

The authorization for printing credit notes and debit notes that is
issue in relation to the documents authorized by literals m) and n) of
The procedure established will be followed in numeral 6.1 of article 4°.
for the authorization of printing the mentioned documents. (Paragraph
incorporated by Article 2 of Superintendent Resolution No. 179-
2004/SUNAT, published on 04.08.2004.

11
TRANSPORT GUIDE (SENDER CARRIER)
It is the document issued by the Sender to support the transfer ofgoodswith
reason for your purchase orsaleand the provision ofservicesthat involve or do not involve the

transformation of goods, transfer for use,Depositsand referrals between

establishments of the samecompanyand others. By sender, it is understood as the
owner or holder of the goods at the beginning of the transfer, to the provider of
services, such as: services ofmaintenancerepair of goods, among others;
to the agency ofcustomsto thewarehousecustoms, both in the case of the transfer of
national goods as well as foreign goods; to the consignor.

Types of shipping guides: Shipping guide

Sale
Sale subject to buyer's confirmation
Purchase
Consignment
Return
Transfer between establishments of the same company
Transfer of goods for transformation
Collection of goods
Transfer by itinerant issuer of payment receipts
Primary zone relocation
Reason for transfer
Importation
Exportation

Who issues the sender's remittance guide?

The owner or holder of the goods at the beginning of the transfer, on the occasion of their
transfer, provision of services that involves or does not involve transformation of the good,
use assignment, transfer between establishments of the same company and others.

There is a minimum amount for its issuance.

The buyer or user must be identified.

12
Printed data that must be included in a sender's shipping guide

. Surnames and names, or denomination or corporate name. Additionally, the

taxpayers generating third category income must
Please provide your trade name, if you have one.
. Addressof the tax domicile and of the establishment where it is located.
the point of emission. The totality of addresses may be recorded of the
various establishments owned by the taxpayer.
. RUC number.
GUIDE OF DELIVERY - SENDER
b) Numbering: Series and correlating number.
c) Reason for the transfer: You must indicate the following options:
i. Sale
ii. Sale subject to buyer's confirmation
iii. Purchase
iv. Consignment
v. Return.
vi. Transfer between establishments of the same company
vii. Transfer of goods for transformation
eight Collection of goods.
ix. Transfer by itinerant issuer of payment receipts
x. Primary zone transfer
xi. Importation
xii. Export

Carrier Delivery Guides

The author states that the transport remittance guide is not a proof of
Payment, for example, the sale receipt and the guide respond to two obligations.
totally different legal documents, given that the payment receipts
issues to support the payment for the contracted service, while the guides
of consignment, such as that issued by the carrier, are issued to prove the
transfer of goods.

13
WHO Y WHEN SE EMITE THE GUIDE OF REFERRAL
FROM THE CARRIER?

The carrier is the one who issues the dispatch guide before starting the transfer of
goods, for each sender and for each transport unit, including when
subcontract the service, for which the data of the subcontracting company must be indicated
contractor.

WHAT DOCUMENTS SUPPORT THE TRANSFER OF THE

GOODS?

The transfer of goods, under the modality of public transport, is supported by

the following documents:
The original Recipient and copy SUNAT, of the Shipping Guide of
sender.

Recipient copy and SUNAT copy of the transporter's delivery guide.

These documents must be carried during the transfer of the goods, and they must
remain in the possession of the recipient at the end of the journey, except for the copy for the

SUNAT would have been requested and withdrawn by it during the transfer.

WHEN THE CARRIER SHOULD NOT REQUEST THE GUIDE

SENDER'S REFERRAL?

Only when it concerns goods belonging to:

Final consumers.

New RUS taxpayers.

Persons required to issue fee receipts.
Natural persons who do not have a RUC but carry out transactions with
buyers who issue purchase receipts.

WHAT SANCTIONS APPLY TO THE CARRIER IF THEY INCUR IN

ANY OFFENSE RELATED TO THE TRANSPORT OF GOODS?

The applicable penalties are fines or temporary impoundment of your vehicle.

14
CHAPTER
II

15
 CONCLUSIONS

The credit note is a document that allows to substantiate a

decrease in the transaction of purchasing or selling goods and/or
services, for accounting and tax purposes.

The debit notes must include information about the issuer,

the costs, interests and other expenses, information about the
receipt that refers to who receives the note about
the sale, as well as authorization or expiration data.

The shipping guide is not considered a proof of

payment but helps us support the transfer of goods.

Payment receipts are important and essential.

in the use of our daily lives, as through these
Commercial operations are conducted legally.

16
 RECOMMENDATIONS

It should be known that in case of an audit, if your notes

credit and debit are not well supported there is the
possibility that your tax credit will be audited.

As a salesperson, you need to have a very clear policy regarding

of the return periods because there are cases where you
they request the return of a product but after it has already
Have you completed the monthly declarations of your
forms and in case the return is justified by
any defect of the product you sold then you must
to issue the credit-debit note

It is important that when transferring goods, they must

to be accompanied by the referral guide to avoid a
possible fine or, failing that, the confiscation of the same.

17
 BIBLIOGRAPHIC REFERENCES
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62598302?next_slideshow=2

18
ANNEXES:

CREDIT NOTE:

19
2. DEBIT NOTE:

20
3. DELIVERY GUIDE

21