Ministerio deEconomía y Finanzas

RESOLUCIÓN N" 003-2019/UFIN

Jesús Maria, 11 de enero del 2019

VISTO:El Informe W 001-2019-UFIN/MMA, de fecha 09 de enero del 2019.El Informe Nº 239-2016/0AJ, de fecha OSde setiembre de 2016.

CONSIDERANDO:

Que, mediante los documentos del visto, se enmarca dentro de un acto de gestiónsaludable y necesaria atender la alta carga de solicitudes de devolución de tasas, que supone elinterés de la Administración de actuar ante una coyuntura determinada con criterio de celeridad yeficacia, favoreciendo al particular;

Que, a través del Módulo de Caja se han registrado 340 depósitos indebidos entrepersonas naturales y juridicas, que corresponden a las devoluciones automáticas, validadas enel procesamiento de pago, del 01 al 07 de enero del 2019;

Que, el derecho de tramitación en los procedimientos administrativos procede sólocuando implique para la Entidad la prestación de un servicio específico e individualizable, talcomo lo establece el numeral 1) del articulo 44º de la Ley Nº 27444 - Ley del ProcedimientoAdministrativo General;

Que, el inciso c) de la Norma 11 del Título Preliminar del Texto Único Ordenado delCódigo Tributario, aprobado por Decreto Supremo Nº 113-2013-EF, establece que tasa es todotributo cuya obligación tiene como hecho generador la prestación efectiva por parte delEstado de un servicio público individualizado;

O. "1 Que, el Decreto Legislativo 1272 modifica el articulo 44° numeral 1) de la Ley 27444".Q "'.,.~ 'ndicando que procede establecer derechos de tramitación en los procedimientos

r;: dministrativos, cuando su tramitación implique para la entidad la prestación de un servicio,'" específico e individualizable a favor dei administrado, o en función del costo derivado de las

actividades dirigidas a analizar lo solicitado; salvo en los casos en que existan tributosdestinados a financiar directamente las actividades de la entidad. Dicho costo incluye losgastos de operación y mantenimiento de la infraestructura asociada a cada procedimiento;

Que, en el marco de las disposiciones citadas en los considerandos precedentes, setiene que los 340 depósitos indebidos constituyen pago de tasa no válida y no hubo prestaciónefectiva del servicio por parte del OSCE(Anexo W 01) y;

De conformidad con lo dispuesto en el literal j) del articulo SOº del Reglamento deOrganización y Funciones del OSCE,aprobado por Decreto Supremo Nº 076-2016-EF;

Ministerio deEconomía y Finanzas

SE RESUELVE:

ARTíCULO PRIMERO .• Declarar procedente Trescientos Cuarenta (340) depósitos indebidosque se consigna en el Anexo W 01 del documento del visto, el mismo que forman parteintegrante de la presente resolución, por un importe de S/ 66130.00 (Sesenta y Seis Mil CientoTreinta y 00/100 Soles) importe que descontando la comisión bancaria de S/ 1 020.00 (Un MilVeinte y 00/100 Soles), genera una devolución efectiva a los recurrentes por un importe de S/6S 110.00 (Sesenta y Cinco Mil Ciento Diez y 00/100 Soles).

Regístrese, Comuníquese y Publíquese

A

DEASUNTO

REFERENCIA:

FECHA

INFORME N.o 001 - 2019-UFIN/MMA

MARX YUPANQUI FLORESJefa de la Unidad de Finanzas (e)

MICHAEL MENDEZ AGREDA

Devoluciones Automáticas

Informe N" 239-2016/0AJ

Jesús Maria, 09 de Enero del 2019.

oseEUNIDAD DE FINMJZAS ¡

O 8 ENE 2019*!"'T.'C' ll"\()~ ,,¡"'t...¿ _~.::..Ji ,,3 .5 :Jop;.zh..--.._

Tengo el agrado de dirigirme a usted para informarle sobre las actividades efectuadasconforme a lo establecido al Informe N° 239-2016/0AJ; correspondientes a lasdevoluciones automáticas del periodo 01 al 07 de Enero del 2019.

o Se descargó los pagos del módulo de caja correspondientes al periodo O1 al 07 deEnero del 2019; con un total de 340 que fueron declarados como pagos indebidossegún las casuisticas que figuran en el instructivo publicado en la página web delOSCE.

o Según data adjunta, se realizará los desembolsos de todos los pagos indebidos delperiodo mencionado a excepción de los que realizaron el pago con un RUC errado(pago con DNI o con número de ruc que el sistema no lo reconoce).

A continuación se detalla los pagos según Banco:

ENERO 01 AL 07BANCOS IMPORTE

BANCO BCP SI 10,545.00BANCO BAN BIF SI 160.00BANCO BBVA SI 3,680.00BANCO DE LA NACION SI 43,415.00WIESE (SCOTIABANK) SI 8,330.00

TOTAL 8/.66,130.00

Es todo cuanto informo, para los fines consiguientes.

Atentamente,

Referencia Ri 003-2019 del 2 I al 31 de diciembre 2-0 ( S

INDEBIDOS DEL OI AL07 DE ENERODEL 2019

Ri 033

l'~'CII.IDITOT~

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