INFORME N.° 049-2014-SUNAT/5D0000
Se consulta sobre el sujeto responsable de la retención y pago de las aportaciones al Sistema Nacional de Pensiones (SNP), en el caso de los montos percibidos por los trabajadores por concepto de subsidios pagados por ESSALUD, a los que alude el artículo 70° del Decreto Ley N.° 19990.
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