Yuibunad Fiscal N° 01479-10-2013
EXPEDIENTE N° 1253-2011
INTERESADO EDMUNDO NICOLAS VELASQUEZ CHAVEZ
ASUNTO Impuesto a la Renta y Multa
PROCEDENCIA Arequipa
FECHA Lima, 23 de enero de 2013,
VISTA Ia apelacién interpuesta por EDMUNDO NICOLAS VELASQUEZ CHAVEZ con Registro Unico de
Contibuyente (RUC) N° 10262086089 contra la Resolucién de Intendencia N° 056-014-0004849/SUNAT
de 30 de setiembre de 2010, emitida por la Intendencia Regional Arequipa de la Superintendencia
Nacional de Aduanas y de AdministraciOn Tributaria - SUNAT, que declaré infundada la reclamacion
formulada contra la Resolucién de Determinacion N° 054-003-0017629, emitida por el Impuesto a la
Renta de personas naturales del ejercicio 2008, y las Resoluciones de Multa N® 054-002-0024735 a 054-
002.0024737, giradas por la comisi6n de las infracciones tipificadas en el numeral 1 del articulo 176° y en
los numerales 1 y 5 del articulo 177 del Céigo Tributario.
CONSIDERANDO:
Que el recurrente sostiene lo siguiente:
= Los Requerimientos N° 0521090000487, 0522090000798 y 0522090000991 fueron oportunamente
absueltos.
= Mediante Escritura Pablica N° 6223 otorgada ante el Notario Gorky Oviedo Alarcén, inscrita en la
Partida N° 01024051, su sefiora madre le confirié un poder para disponer de sus propiedades y
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