2.3.1 Anexos RC-162-2021-CG Texto Reglamento Ley 31227
2.3.1 Anexos RC-162-2021-CG Texto Reglamento Ley 31227
$QH[R1
)RUPDWRÒQLFRGH'HFODUDFLyQ-XUDGDGH,QWHUHVHV
6HFFLyQ'HFODUDFLyQ-XUDGD,QWHUHVHV
&2175$/25Ë$*(1(5$/'(/$5(3Ò%/,&$
'(&/$5$&,Ï1-85$'$'(,17(5(6(6
(-(5&,&,22325781,'$'
'$726/$%25$/(6
&DUJRQLYHORVHUYLFLRTXH
(QWLGDG
SUHVWD :
'$7263(5621$/(6
7LSRGH'RFXPHQWRGH '1,&$51(7 1GHGRFXPHQWRGH
,GHQWLGDG (;73$6$3257( LGHQWLGDG :
$SHOOLGR3DWHUQR $SHOOLGRPDWHUQR :
1RPEUHV 'LUHFFLyQ :
1GH&HOXODU &RUUHR(OHFWUyQLFR :
58&1 (VWDGR&LYLO
:
$SHOOLGRV\QRPEUHVGHOFyQ\XJHR
FRQYLYLHQWH
7LSRGH'RFXPHQWRGH,GHQWLGDGGHOFyQ\XJH
RFRQYLYLHQWH
1GH'RFXPHQWRGH,GHQWLGDGGHOFyQ\XJHR
FRQYLYLHQWH
+DELHQGRWRPDGRFRQRFLPLHQWRGHODQRUPDWLYDDSOLFDEOHUHVSHFWRGHOSUHVHQWHIRUPXODULRGHFODUREDMRMXUDPHQWRTXHWRGDODLQIRUPDFLyQ
FRQWHQLGDHQODSUHVHQWHGHFODUDFLyQFRQWLHQHWRGRVORVGDWRVUHOHYDQWHVHVYHUD]\H[DFWD
,QIRUPDFLyQGHHPSUHVDVVRFLHGDGHVXRWUDVHQWLGDGHVS~EOLFDVRSULYDGDVHQODVTXHXVWHG\RVX
FyQ\XJHRFRQYLYLHQWHSRVHDDOJXQDFODVHGHSDUWLFLSDFLyQSDWULPRQLDORVLPLODUFRQVWLWXLGDVHQHOSDtVR 6t>@1R>@
HQHOH[WHULRU
120%5(5$=Ï1
2
'(120,1$&,Ï1
62&,$/ LQFOXLGR
FRQVRUFLRVR
3HULRGR
JUXSRV
&RQVLJQDU
5(*,6752 58&VLQ58&RWUR HFRQyPLFRV
1DWXUDOH]DGHOD 1~PHUR IHFKDGH
WLSRGH VRFLHGDGHV 1DFLRQDO([WUDQMHUD
SDUWLFLSDFLyQRVLPLODU 3RUFHQWDMH ,QLFLR
UHJLVWUR FRQ\XJDOHV
)LQDOD
VXFHVLRQHV
IHFKD
LQGLYLVDV
SHUVRQDV
QDWXUDOHVFRQ
QHJRFLRHQWUH
RWURV
(QFDVRGHFRQWDU
FRQ58&HVWH
2SFLRQHVGHVSOHJDEOHV
FDPSRVHOOHQDUi 2SFLRQHV &RQVLJQDU
2SFLRQHVGHVSOHJDEOHV $FFLRQHV 2SFLRQHVGHVSOHJDEOHV
DXWRPiWLFDPHQWH GHVSOHJDEOHV IHFKD
58&681$7 HGLWDEOH 3DUWLFLSDFLRQHV 1DFLRQDO
(QFDVRGHQR 1~PHUR VHJ~Q
2WURV HGLWDEOH 2EOLJDFLRQHV ([WUDQMHUD
FRQWDUFRQ58& 3RUFHQWDMH FDOHQGDULR
2WURV (GLWDEOH
HVWHFDPSRVHUi
HGLWDEOH
,QIRUPDFLyQVREUHODVUHSUHVHQWDFLRQHVSRGHUHV\PDQGDWRVRWRUJDGRVDXVWHGVXFyQ\XJHRFRQYLYLHQWH
6t>@1R>@
SRUSHUVRQDVQDWXUDOHVRMXUtGLFDVS~EOLFRVRSULYDGRV
10 NORMAS LEGALES Viernes 13 de agosto de 2021 / El Peruano
120%5(5$=Ï12
'(120,1$&,Ï1
62&,$/ LQFOXLGR
HQWLGDGHVS~EOLFDV
5(*,6752 58&VLQ58&RWUR 3HULRGR
FRQVRUFLRVRJUXSRV
WLSRGH 1DWXUDOH]D &RQVLJQDUIHFKDGH,QLFLR)LQDOD
HFRQyPLFRV
UHJLVWUR IHFKD
VRFLHGDGHV
FRQ\XJDOHV
VXFHVLRQHVLQGLYLVDV
HQWUHRWURV
(QFDVRGHFRQWDU
FRQ58&R'1,HVWH
2SFLRQHVGHVSOHJDEOHV
2SFLRQHVGHVSOHJDEOHV FDPSRVHOOHQDUi
5HSUHVHQWDFLyQ
58&681$7 HGLWDEOH DXWRPiWLFDPHQWH
3RGHU &RQVLJQDUIHFKDVHJ~QFDOHQGDULR
'1, (QFDVRGHQR
0DQGDWR
2WURV HGLWDEOH FRQWDUFRQ58&
2WURV (GLWDEOH
HVWHFDPSRVHUi
HGLWDEOH
/DSDUWLFLSDFLyQGHXVWHGVXFyQ\XJHRFRQYLYLHQWHHQGLUHFWRULRVFRQVHMRVGHDGPLQLVWUDFLyQ\YLJLODQFLDFRQVHMRV
FRQVXOWLYRVFRQVHMRVGLUHFWLYRVRFXDOTXLHUFXHUSRFROHJLDGRVHPHMDQWHVHDUHPXQHUDGRRQRHQHOSDtVRHQHOH[WHULRU 6t>@1R>@
120%5(5$=Ï12
'(120,1$&,Ï162&,$/
5(*,6752 58&VLQ58&RWUR LQFOXLGRHQWLGDGHVS~EOLFDV 3HULRGR
1DWXUDOH]DGHO 1DFLRQDO
WLSRGH FRQVRUFLRVRJUXSRV &RQVLJQDUIHFKDGH,QLFLR)LQDOD
FXHUSRFROHJLDGR ([WUDQMHUD
UHJLVWUR HFRQyPLFRVVRFLHGDGHV IHFKD
FRQ\XJDOHVVXFHVLRQHV
LQGLYLVDVHQWUHRWURV
2SFLRQHV
3UHVLGHQWH
6HFUHWDULR
0LHPEUR
(QFDVRGHFRQWDUFRQ58& 5HSUHVHQWDFLyQ
HVWHFDPSRVHOOHQDUi 3RGHU 2SFLRQHV
2SFLRQHVGHVSOHJDEOHV
DXWRPiWLFDPHQWH 0DQGDWR &RQVLJQDUIHFKDVHJ~Q GHVSOHJDEOHV
58&681$7 HGLWDEOH
(QFDVRGHQRFRQWDUFRQ 'LUHFWRULR FDOHQGDULR 1DFLRQDO
2WURV HGLWDEOH
58&HVWHFDPSRVHUi &RQVHMRGH ([WUDQMHUD
HGLWDEOH DGPLQLVWUDFLyQR
YLJLODQFLD
&RQVHMRFRQVXOWLYR
&RQVHMRGLUHFWLYR
2WURV (GLWDEOH
(PSOHRVDVHVRUtDVFRQVXOWRUtDV\VLPLODUHVHQORVVHFWRUHVS~EOLFR\SULYDGRVHDUHPXQHUDGRRQRHQHOSDtVRHQHO
6t>@1R>@
H[WHULRU
120%5('(/$ &$5*2326,&,Ï1
58& 1DFLRQDO
(17,'$'3Ò%/,&$ )81&,Ï12%-(72 3HULRGR
(QWLGDGS~EOLFDXRWURV ([WUDQMHUD
27526 &2175$&78$/
2SFLRQHV
2SFLRQHVGHVSOHJDEOHV (VWHFDPSRVHOOHQDUi &RQVLJQDUIHFKDVHJ~Q GHVSOHJDEOHV
(GLWDEOH
58&681$7 HGLWDEOH DXWRPiWLFDPHQWH FDOHQGDULR 1DFLRQDO
([WUDQMHUD
3DUWLFLSDFLyQHQRUJDQL]DFLRQHVSULYDGDVWDOHVFRPRRUJDQL]DFLRQHVSROtWLFDVDVRFLDFLRQHVFRRSHUDWLYDVJUHPLRV\
6t>@1R>@
RUJDQLVPRVQRJXEHUQDPHQWDOHV\RWURV
58&RUHJLVWUR 1$785$/(=$'(
VLPLODURHTXLYDOHQWH 25*$1,=$&,Ï135,9$'$ /$ 3HULRGR
HQHOSDtVGHRULJHQ 3$57,&,3$&,Ï1
(VWHFDPSRVHOOHQDUi
2SFLRQHVGHVSOHJDEOHV DXWRPiWLFDPHQWH
58&681$7 HGLWDEOH (QFDVRGHQRFRQWDUFRQ (GLWDEOH &RQVLJQDUIHFKDVHJ~QFDOHQGDULR
2WURV HGLWDEOH 58&HVWHFDPSRVHUi
HGLWDEOH
3DUWLFLSDFLyQHQ&RPLWpVGH6HOHFFLyQGHOLFLWDFLyQS~EOLFDFRQFXUVRS~EOLFRFRQWUDWDFLyQGLUHFWD\DGMXGLFDFLyQ
6t>@1R>@
VLPSOLILFDGDIRQGRVSRUHQFDUJR\RWURV
El Peruano / Viernes 13 de agosto de 2021 NORMAS LEGALES 11
7,32'(
58& 120%5('(/$(17,'$'
&20,7e7,32 3HULRGR
(QWLGDGS~EOLFDXRWURV 3Ò%/,&$27526
'()21'2
2SFLRQHVGHVSOHJDEOHV (VWHFDPSRVHOOHQDUi
(GLWDEOH &RQVLJQDUIHFKDVHJ~QFDOHQGDULR
58&681$7 HGLWDEOH DXWRPiWLFDPHQWH
5HODFLyQGHSHUVRQDVFRQODVTXHWLHQHYtQFXORGHFRQVDQJXLQLGDGKDVWDHOFXDUWRJUDGR\YtQFXORGHDILQLGDGKDVWD
HOVHJXQGRJUDGR/DLQIRUPDFLyQUHVSHFWRGHORVKLMRVPHQRUHVGHHGDGHVSURWHJLGD\H[FOXLGDSDUDHIHFWRVGHOD 6t>@1R>@
SXEOLFDFLyQ
$&7,9,'$'(6
$3(//,'26 2&83$&,21(6
'1,&( /8*$5'(
<120%5(6 3$5(17(6&2 8
3$6 75$%$-2
&203/(726 352)(6,Ï1
$&78$/
2SFLRQHV
SDGUH
PDGUH
DEXHOR D
ELVDEXHOR D
WDWDUDEXHOR D
KLMR D
QLHWR D
ELVQLHWR D
WDWDUDQLHWR D
WtR D DEXHOR D
WtR D
SULPR D
KHUPDQR D
(GLWDEOH (GLWDEOH VREULQR D (GLWDEOH (GLWDEOH
FyQ\XJH FRQYLYLHQWH
SDGUHGHOFyQ\XJH
FRQYLYLHQWH
PDGUHGHOFyQ\XJH
FRQYLYLHQWH
QLHWDVWUR D SRUSDUWH
GHOFyQ\XJH
FRQYLYLHQWH
KLMDVWUR D
DEXHOR D GHOFyQ\XJH
FRQYLYLHQWH
\HUQR
QXHUD
FXxDGR D
2WUDLQIRUPDFLyQUHOHYDQWHTXHFRQVLGHUHQHFHVDULRGHFODUDU 6t>@1R>@
6HVXVFULEHODSUHVHQWHFRQFDUiFWHUGH'(&/$5$&,Ï1-85$'$HQHOPDUFRGHO3ULQFLSLRGH3UHVXQFLyQGH9HUDFLGDGSUHYLVWRHQHOQXPHUDO
GHODUWtFXOR,9GHO7tWXOR3UHOLPLQDUGHO7H[WRÒQLFR2UGHQDGRGHOD/H\1/H\GHO3URFHGLPLHQWR$GPLQLVWUDWLYR*HQHUDODSUREDGRSRU
'HFUHWR6XSUHPR1-86VXMHWiQGRPHDODVDFFLRQHVOHJDOHVTXHGHULYHQGHODYHULILFDFLyQSRVWHULRUTXHFRPSUXHEHODIDOVHGDGGHOR
GHFODUDGR HQ HO SUHVHQWH GRFXPHQWR GH DFXHUGR D OD OHJLVODFLyQ GH OD PDWHULD
/RVQXPHUDOHV\FRPSUHQGHQLQIRUPDFLyQGHQWURGHOSHULRGRGHFLQFR DxRVDQWHULRUHVDODSUHVHQWDFLyQGHOD'HFODUDFLyQ
-XUDGD GH ,QWHUHVHV
/D LQIRUPDFLyQ VHxDODGD HQ HO QXPHUDO FRUUHVSRQGH D DTXHOOD TXH HO GHFODUDQWH FRQR]FD DO PRPHQWR GH OD GHFODUDFLyQ
,QFOX\HD3DGUHPDGUHDEXHOR D ELVDEXHOR D WDWDUDEXHOR D KLMR D QLHWR D ELVQLHWR D WDWDUDQLHWR D WtR D DEXHOR D WtR D SULPR
D KHUPDQR D VREULQR D QLHWR D FyQ\XJH FRQYLYLHQWH SDGUHGHOFyQ\XJH FRQYLYLHQWH PDGUHGHOFyQ\XJH FRQYLYLHQWH QLHWDVWUR D SRU
SDUWHGHOFyQ\XJH FRQYLYLHQWH KLMDVWUR D DEXHOR D GHOFyQ\XJH FRQYLYLHQWH \HUQRQXHUDFXxDGR D /DLQIRUPDFLyQFRUUHVSRQGLHQWHDORV
IDPLOLDUHVGHOWHUFHU\FXDUWRJUDGRGHFRQVDQJXLQLGDGVHFLUFXQVFULEHDDTXHOODTXHFRQR]FDDOPRPHQWRGHFRPSOHWDUODSUHVHQWH'HFODUDFLyQ
-XUDGD(QFDVRGHIDOWDGHFHUWH]DHVWRVHSUHFLVDHQHOQXPHUDOUHIHULGRD2WUD,QIRUPDFLyQUHOHYDQWHTXHFRQVLGHUHQHFHVDULRGHFODUDU
12 NORMAS LEGALES Viernes 13 de agosto de 2021 / El Peruano
6HFFLyQ5HSRUWHVLPSOLILFDGRGHSXEOLFDFLyQGHOD'-,
'(&/$5$&,Ï1-85$'$'(,17(5(6(6
(-(5&,&,22325781,'$'
'$726/$%25$/(6
&DUJRQLYHORVHUYLFLRTXH
(QWLGDG
SUHVWD
'$7263(5621$/(6
$SHOOLGR3DWHUQR $SHOOLGR0DWHUQR
1RPEUHV
+DELHQGRWRPDGRFRQRFLPLHQWRGHODQRUPDWLYDDSOLFDEOHUHVSHFWRGHOSUHVHQWHIRUPXODULRGHFODUREDMRMXUDPHQWRTXHWRGDODLQIRUPDFLyQ
FRQWHQLGDHQODSUHVHQWHGHFODUDFLyQFRQWLHQHWRGRVORVGDWRVUHOHYDQWHVHVYHUD]\H[DFWD
,QIRUPDFLyQGHHPSUHVDVVRFLHGDGHVXRWUDVHQWLGDGHVS~EOLFDVRSULYDGDVHQODVTXHXVWHG\RVXFyQ\XJHR
6t>@1R>@
FRQYLYLHQWHSRVHDDOJXQDFODVHGHSDUWLFLSDFLyQSDWULPRQLDORVLPLODUFRQVWLWXLGDVHQHOSDtVRHQHOH[WHULRU
120%5(5$=Ï12
'(120,1$&,Ï1
62&,$/ LQFOXLGR
FRQVRUFLRVRJUXSRV
5(*,6752 58&VLQ HFRQyPLFRV 1DWXUDOH]DGHOD 3HULRGR
1~PHUR
58&RWURWLSRGH VRFLHGDGHV SDUWLFLSDFLyQR &RQVLJQDUIHFKDGH 1DFLRQDO([WUDQMHUD
3RUFHQWDMH
UHJLVWUR FRQ\XJDOHV VLPLODU ,QLFLR)LQDODIHFKD
VXFHVLRQHVLQGLYLVDV
SHUVRQDVQDWXUDOHV
FRQQHJRFLRHQWUH
RWURV
(QFDVRGHFRQWDU
2SFLRQHV
FRQ58&HVWHFDPSR
GHVSOHJDEOHV 2SFLRQHV 2SFLRQHV
2SFLRQHVGHVSOHJDEOHV VHOOHQDUi
$FFLRQHV GHVSOHJDEOHV &RQVLJQDUIHFKD GHVSOHJDEOHV
58&681$7 HGLWDEOH DXWRPiWLFDPHQWH
3DUWLFLSDFLRQHV 1~PHUR VHJ~QFDOHQGDULR 1DFLRQDO
2WURV HGLWDEOH (QFDVRGHQRFRQWDU
2EOLJDFLRQHV 3RUFHQWDMH ([WUDQMHUD
FRQ58&HVWHFDPSR
2WURV (GLWDEOH
VHUiHGLWDEOH
,QIRUPDFLyQVREUHODVUHSUHVHQWDFLRQHVSRGHUHV\PDQGDWRVRWRUJDGRVDXVWHGVXFyQ\XJHRFRQYLYLHQWHSRU
6t>@1R>@
SHUVRQDVQDWXUDOHVRMXUtGLFDVS~EOLFRVRSULYDGRV
120%5(5$=Ï12
'(120,1$&,Ï162&,$/
5(*,6752 58&VLQ LQFOXLGRHQWLGDGHVS~EOLFDV
3HULRGR
58&RWURWLSRGH FRQVRUFLRVRJUXSRV 1DWXUDOH]D
&RQVLJQDUIHFKDGH,QLFLR)LQDODIHFKD
UHJLVWUR HFRQyPLFRVVRFLHGDGHV
FRQ\XJDOHVVXFHVLRQHV
LQGLYLVDVHQWUHRWURV
(QFDVRGHFRQWDUFRQ58&
2SFLRQHVGHVSOHJDEOHV
2SFLRQHVGHVSOHJDEOHV R'1,HVWHFDPSRVHOOHQDUi
5HSUHVHQWDFLyQ
58&681$7 HGLWDEOH DXWRPiWLFDPHQWH
3RGHU &RQVLJQDUIHFKDVHJ~QFDOHQGDULR
'1, (QFDVRGHQRFRQWDUFRQ
0DQGDWR
2WURV HGLWDEOH 58&HVWHFDPSRVHUi
2WURV (GLWDEOH
HGLWDEOH
/DSDUWLFLSDFLyQGHXVWHGVXFyQ\XJHRFRQYLYLHQWHHQGLUHFWRULRVFRQVHMRVGHDGPLQLVWUDFLyQ\YLJLODQFLD
FRQVHMRVFRQVXOWLYRVFRQVHMRVGLUHFWLYRVRFXDOTXLHUFXHUSRFROHJLDGRVHPHMDQWHVHDUHPXQHUDGRRQRHQHO 6t>@1R>@
SDtVRHQHOH[WHULRU
120%5(5$=Ï12
'(120,1$&,Ï162&,$/
5(*,6752 58&VLQ LQFOXLGRHQWLGDGHVS~EOLFDV 3HULRGR
1DWXUDOH]DGHO
58&RWURWLSRGH FRQVRUFLRVRJUXSRV &RQVLJQDUIHFKDGH 1DFLRQDO([WUDQMHUD
FXHUSRFROHJLDGR
UHJLVWUR HFRQyPLFRVVRFLHGDGHV ,QLFLR)LQDODIHFKD
FRQ\XJDOHVVXFHVLRQHV
LQGLYLVDVHQWUHRWURV
El Peruano / Viernes 13 de agosto de 2021 NORMAS LEGALES 13
2SFLRQHV
3UHVLGHQWH
6HFUHWDULR
0LHPEUR
(QFDVRGHFRQWDUFRQ58& 5HSUHVHQWDFLyQ
HVWHFDPSRVHOOHQDUi 3RGHU 2SFLRQHV
2SFLRQHVGHVSOHJDEOHV
DXWRPiWLFDPHQWH 0DQGDWR &RQVLJQDUIHFKD GHVSOHJDEOHV
58&681$7 HGLWDEOH
(QFDVRGHQRFRQWDUFRQ 'LUHFWRULR VHJ~QFDOHQGDULR 1DFLRQDO
2WURV HGLWDEOH
58&HVWHFDPSRVHUi &RQVHMRGH ([WUDQMHUD
HGLWDEOH DGPLQLVWUDFLyQR
YLJLODQFLD
&RQVHMRFRQVXOWLYR
&RQVHMRGLUHFWLYR
2WURV (GLWDEOH
(PSOHRVDVHVRUtDVFRQVXOWRUtDV\VLPLODUHVHQORVVHFWRUHVS~EOLFR\SULYDGRVHDUHPXQHUDGRRQRHQHOSDtV
6t>@1R>@
RHQHOH[WHULRU
120%5('(/$ &$5*2326,&,Ï1
58&
(17,'$'3Ò%/,&$ )81&,Ï12%-(72 3HULRGR 1DFLRQDO([WUDQMHUD
(QWLGDGS~EOLFDXRWURV
27526 &2175$&78$
2SFLRQHV
2SFLRQHVGHVSOHJDEOHV (VWHFDPSRVHOOHQDUi &RQVLJQDUIHFKD GHVSOHJDEOHV
(GLWDEOH
58&681$7 HGLWDEOH DXWRPiWLFDPHQWH VHJ~QFDOHQGDULR 1DFLRQDO
([WUDQMHUD
3DUWLFLSDFLyQHQRUJDQL]DFLRQHVSULYDGDVWDOHVFRPRRUJDQL]DFLRQHVSROtWLFDVDVRFLDFLRQHVFRRSHUDWLYDV
6t>@1R>@
JUHPLRV\RUJDQLVPRVQRJXEHUQDPHQWDOHV\RWURV
58&RUHJLVWUR
1$785$/(=$'(/$
VLPLODURHTXLYDOHQWH 25*$1,=$&,Ï135,9$'$ 3HULRGR
3$57,&,3$&,Ï1
HQHOSDtVGHRULJHQ
(VWHFDPSRVHOOHQDUi
2SFLRQHVGHVSOHJDEOHV DXWRPiWLFDPHQWH
58&681$7 HGLWDEOH (QFDVRGHQRFRQWDUFRQ (GLWDEOH &RQVLJQDUIHFKDVHJ~QFDOHQGDULR
2WURV HGLWDEOH 58&HVWHFDPSRVHUi
HGLWDEOH
3DUWLFLSDFLyQHQ&RPLWpVGH6HOHFFLyQGHOLFLWDFLyQS~EOLFDFRQFXUVRS~EOLFRFRQWUDWDFLyQGLUHFWD\
6t>@1R>@
DGMXGLFDFLyQVLPSOLILFDGDIRQGRVSRUHQFDUJR\RWURV
7,32'(
58& 120%5('(/$(17,'$'
&20,7e7,32 3HULRGR
(QWLGDGS~EOLFDXRWURV 3Ò%/,&$27526
'()21'2
2SFLRQHVGHVSOHJDEOHV (VWHFDPSRVHOOHQDUi
(GLWDEOH &RQVLJQDUIHFKDVHJ~QFDOHQGDULR
58&681$7 HGLWDEOH DXWRPiWLFDPHQWH
5HODFLyQGHSHUVRQDVFRQODVTXHWLHQHYtQFXORGHFRQVDQJXLQLGDGKDVWDHOFXDUWRJUDGR\YtQFXORGHDILQLGDG
KDVWDHOVHJXQGRJUDGR/DLQIRUPDFLyQUHVSHFWRGHORVKLMRVPHQRUHVGHHGDGHVSURWHJLGD\H[FOXLGDSDUD 6t>@1R>@
HIHFWRVGHODSXEOLFDFLyQ
$&7,9,'$'(6
$3(//,'26 2&83$&,21(6
'1,&( /8*$5'(
<120%5(6 3$5(17(6&2 8
3$6 75$%$-2
&203/(726 352)(6,Ï1
$&78$/
14 NORMAS LEGALES Viernes 13 de agosto de 2021 / El Peruano
2SFLRQHV
SDGUH
PDGUH
DEXHOR D
ELVDEXHOR D
WDWDUDEXHOR D
KLMR D
QLHWR D
ELVQLHWR D
WDWDUDQLHWR D
WtR D DEXHOR D
WtR D
SULPR D
KHUPDQR D
VREULQR D
FyQ\XJH
(GLWDEOH (GLWDEOH FRQYLYLHQWH (GLWDEOH (GLWDEOH
SDGUHGHO
FyQ\XJH
FRQYLYLHQWH
PDGUHGHO
FyQ\XJH
FRQYLYLHQWH
QLHWDVWUR D SRU
SDUWHGHOFyQ\XJH
FRQYLYLHQWH
KLMDVWUR D
DEXHOR D GHO
FyQ\XJH
FRQYLYLHQWH
\HUQR
QXHUD
FXxDGR D
2WUDLQIRUPDFLyQUHOHYDQWHTXHFRQVLGHUHQHFHVDULRGHFODUDU 6t>@1R>@
6HVXVFULEHODSUHVHQWHFRQFDUiFWHUGH'(&/$5$&,Ï1-85$'$HQHOPDUFRGHO3ULQFLSLRGH3UHVXQFLyQGH9HUDFLGDGSUHYLVWRHQHOQXPHUDO
GHODUWtFXOR,9GHO7tWXOR3UHOLPLQDUGHO7H[WRÒQLFR2UGHQDGRGHOD/H\1/H\GHO3URFHGLPLHQWR$GPLQLVWUDWLYR*HQHUDODSUREDGR
SRU'HFUHWR6XSUHPR1-86VXMHWiQGRPHDODVDFFLRQHVOHJDOHVTXHGHULYHQGHODYHULILFDFLyQSRVWHULRUTXHFRPSUXHEHOD
IDOVHGDG GH OR GHFODUDGR HQ HO SUHVHQWH GRFXPHQWR GH DFXHUGR D OD OHJLVODFLyQ GH OD PDWHULD
/RV QXPHUDOHV \ FRPSUHQGHQ LQIRUPDFLyQ GHQWUR GHO SHULRGR GH FLQFR DxRV DQWHULRUHV D OD SUHVHQWDFLyQ GH OD
'HFODUDFLyQ -XUDGD GH ,QWHUHVHV
/D LQIRUPDFLyQ VHxDODGD HQ HO QXPHUDO FRUUHVSRQGH D DTXHOOD TXH HO GHFODUDQWH FRQR]FD DO PRPHQWR GH OD GHFODUDFLyQ
,QFOX\HD3DGUHPDGUHDEXHOR D ELVDEXHOR D WDWDUDEXHOR D KLMR D QLHWR D ELVQLHWR D WDWDUDQLHWR D WtR D DEXHOR D
WtR D SULPR D KHUPDQR D VREULQR D QLHWR D FyQ\XJH FRQYLYLHQWH SDGUH GHO FyQ\XJH FRQYLYLHQWH PDGUH GHO FyQ\XJH
FRQYLYLHQWH QLHWDVWUR D SRUSDUWHGHOFyQ\XJH FRQYLYLHQWH KLMDVWUR D DEXHOR D GHOFyQ\XJH FRQYLYLHQWH \HUQRQXHUDFXxDGR
D /DLQIRUPDFLyQFRUUHVSRQGLHQWHDORVIDPLOLDUHVGHOWHUFHU\FXDUWRJUDGRGHFRQVDQJXLQLGDGVHFLUFXQVFULEHDDTXHOODTXHFRQR]FD
DOPRPHQWRGHFRPSOHWDUODSUHVHQWH'HFODUDFLyQ-XUDGD(QFDVRGHIDOWDGHFHUWH]DHVWRVHSUHFLVDHQHOQXPHUDOUHIHULGRD2WUD
,QIRUPDFLyQUHOHYDQWHTXHFRQVLGHUHQHFHVDULRGHFODUDU
$QH[R1
)RUPDWRGH5HODFLyQGHVXMHWRVREOLJDGRVDODSUHVHQWDFLyQGH'HFODUDFLyQ-XUDGDGH,QWHUHVHV
1RPEUH\DSHOOLGRGHO
1 7LSRGHGRFXPHQWR 1~PHURGHGRFXPHQWR (QWLGDG )HFKDGHLQLFLR )HFKDGHFHVH &RUUHRHOHFWUyQLFR &DUJR
GHFODUDQWH
El Peruano / Viernes 13 de agosto de 2021 NORMAS LEGALES 15
$QH[R1
)RUPDWRÒQLFRGH'HFODUDFLyQ-XUDGDGH,QWHUHVHVGH&DUiFWHU3UHYHQWLYR
6HFFLyQ'HFODUDFLyQ-XUDGD,QWHUHVHVGH&DUiFWHU3UHYHQWLYR
&2175$/25Ë$*(1(5$/'(/$5(3Ò%/,&$
'(&/$5$&,Ï1-85$'$'(,17(5(6(6'(&$5È&7(535(9(17,92
(-(5&,&,2
'$726'((17,'$'
&DUJRDOTXH
1RPEUHGHOD(QWLGDG
SRVWXODUDWLILFD :
'$7263(5621$/(6
7LSRGHGRFXPHQWRGH '1,&$51(7 1GHGRFXPHQWRGH
LGHQWLGDG (;73$6$3257( LGHQWLGDG :
$SHOOLGRSDWHUQR $SHOOLGRPDWHUQR :
1RPEUHV 'LUHFFLyQ :
1GH&HOXODU &RUUHRHOHFWUyQLFR :
2UJDQL]DFLyQSROtWLFD
SRUODTXHSRVWXOD GH
FRUUHVSRQGHU
+DELHQGRWRPDGRFRQRFLPLHQWRGHODQRUPDWLYDDSOLFDEOHUHVSHFWRGHOSUHVHQWHIRUPXODULRGHFODUREDMRMXUDPHQWRTXHWRGDODLQIRUPDFLyQ
FRQWHQLGDHQODSUHVHQWHGHFODUDFLyQFRQWLHQHWRGRVORVGDWRVUHOHYDQWHVHVYHUD]\H[DFWD
,QIRUPDFLyQGHHPSUHVDVVRFLHGDGHVXRWUDVHQWLGDGHVS~EOLFDVRSULYDGDVHQODVTXHXVWHG\RVX
FyQ\XJHRFRQYLYLHQWHSRVHDDOJXQDFODVHGHSDUWLFLSDFLyQSDWULPRQLDORVLPLODUFRQVWLWXLGDVHQHOSDtVR 6t>@1R>@
HQHOH[WHULRU
120%5(5$=Ï1
2
'(120,1$&,Ï1
62&,$/ LQFOXLGR
FRQVRUFLRVR
3HULRGR
JUXSRV
&RQVLJQDU
5(*,6752 58&VLQ58&RWUR HFRQyPLFRV
1DWXUDOH]DGHOD 1~PHUR IHFKDGH
WLSRGH VRFLHGDGHV 1DFLRQDO([WUDQMHUD
SDUWLFLSDFLyQRVLPLODU 3RUFHQWDMH ,QLFLR
UHJLVWUR FRQ\XJDOHV
)LQDOD
VXFHVLRQHV
IHFKD
LQGLYLVDV
SHUVRQDV
QDWXUDOHVFRQ
QHJRFLRHQWUH
RWURV
(QFDVRGHFRQWDU
FRQ58&HVWH
2SFLRQHVGHVSOHJDEOHV
FDPSRVHOOHQDUi 2SFLRQHV &RQVLJQDU
2SFLRQHVGHVSOHJDEOHV $FFLRQHV 2SFLRQHVGHVSOHJDEOHV
DXWRPiWLFDPHQWH GHVSOHJDEOHV IHFKD
58&681$7 HGLWDEOH 3DUWLFLSDFLRQHV 1DFLRQDO
(QFDVRGHQR 1~PHUR VHJ~Q
2WURV HGLWDEOH 2EOLJDFLRQHV ([WUDQMHUD
FRQWDUFRQ58& 3RUFHQWDMH FDOHQGDULR
2WURV (GLWDEOH
HVWHFDPSRVHUi
HGLWDEOH
,QIRUPDFLyQVREUHODVUHSUHVHQWDFLRQHVSRGHUHV\PDQGDWRVRWRUJDGRVDXVWHGVXFyQ\XJHRFRQYLYLHQWH
6t>@1R>@
SRUSHUVRQDVQDWXUDOHVRMXUtGLFDVS~EOLFRVRSULYDGRV
16 NORMAS LEGALES Viernes 13 de agosto de 2021 / El Peruano
120%5(5$=Ï12
'(120,1$&,Ï1
62&,$/ LQFOXLGR
HQWLGDGHVS~EOLFDV
5(*,6752 58&VLQ58&RWUR 3HULRGR
FRQVRUFLRVRJUXSRV
WLSRGH 1DWXUDOH]D &RQVLJQDUIHFKDGH,QLFLR)LQDOD
HFRQyPLFRV
UHJLVWUR IHFKD
VRFLHGDGHV
FRQ\XJDOHV
VXFHVLRQHVLQGLYLVDV
HQWUHRWURV
(QFDVRGHFRQWDU
FRQ58&R'1,HVWH
2SFLRQHVGHVSOHJDEOHV
2SFLRQHVGHVSOHJDEOHV FDPSRVHOOHQDUi
5HSUHVHQWDFLyQ
58&681$7 HGLWDEOH DXWRPiWLFDPHQWH
3RGHU &RQVLJQDUIHFKDVHJ~QFDOHQGDULR
'1, (QFDVRGHQR
0DQGDWR
2WURV HGLWDEOH FRQWDUFRQ58&
2WURV (GLWDEOH
HVWHFDPSRVHUi
HGLWDEOH
/DSDUWLFLSDFLyQGHXVWHGVXFyQ\XJHRFRQYLYLHQWHHQGLUHFWRULRVFRQVHMRVGHDGPLQLVWUDFLyQ\YLJLODQFLDFRQVHMRV
FRQVXOWLYRVFRQVHMRVGLUHFWLYRVRFXDOTXLHUFXHUSRFROHJLDGRVHPHMDQWHVHDUHPXQHUDGRRQRHQHOSDtVRHQHOH[WHULRU 6t>@1R>@
120%5(5$=Ï12
'(120,1$&,Ï162&,$/
5(*,6752 58&VLQ58&RWUR LQFOXLGRHQWLGDGHVS~EOLFDV 3HULRGR
1DWXUDOH]DGHO 1DFLRQDO
WLSRGH FRQVRUFLRVRJUXSRV &RQVLJQDUIHFKDGH,QLFLR)LQDOD
FXHUSRFROHJLDGR ([WUDQMHUD
UHJLVWUR HFRQyPLFRVVRFLHGDGHV IHFKD
FRQ\XJDOHVVXFHVLRQHV
LQGLYLVDVHQWUHRWURV
2SFLRQHV
3UHVLGHQWH
6HFUHWDULR
0LHPEUR
(QFDVRGHFRQWDUFRQ58& 5HSUHVHQWDFLyQ
HVWHFDPSRVHOOHQDUi 3RGHU 2SFLRQHV
2SFLRQHVGHVSOHJDEOHV
DXWRPiWLFDPHQWH 0DQGDWR &RQVLJQDUIHFKDVHJ~Q GHVSOHJDEOHV
58&681$7 HGLWDEOH
(QFDVRGHQRFRQWDUFRQ 'LUHFWRULR FDOHQGDULR 1DFLRQDO
2WURV HGLWDEOH
58&HVWHFDPSRVHUi &RQVHMRGH ([WUDQMHUD
HGLWDEOH DGPLQLVWUDFLyQR
YLJLODQFLD
&RQVHMRFRQVXOWLYR
&RQVHMRGLUHFWLYR
2WURV (GLWDEOH
(PSOHRVDVHVRUtDVFRQVXOWRUtDV\VLPLODUHVHQORVVHFWRUHVS~EOLFR\SULYDGRVHDUHPXQHUDGRRQRHQHOSDtVRHQHO
6t>@1R>@
H[WHULRU
120%5('(/$ &$5*2326,&,Ï1
58& 1DFLRQDO
(17,'$'3Ò%/,&$ )81&,Ï12%-(72 3HULRGR
(QWLGDGS~EOLFDXRWURV ([WUDQMHUD
27526 &2175$&78$/
2SFLRQHV
2SFLRQHVGHVSOHJDEOHV (VWHFDPSRVHOOHQDUi &RQVLJQDUIHFKDVHJ~Q GHVSOHJDEOHV
(GLWDEOH
58&681$7 HGLWDEOH DXWRPiWLFDPHQWH FDOHQGDULR 1DFLRQDO
([WUDQMHUD
3DUWLFLSDFLyQHQRUJDQL]DFLRQHVSULYDGDVWDOHVFRPRRUJDQL]DFLRQHVSROtWLFDVDVRFLDFLRQHVFRRSHUDWLYDVJUHPLRV\
6t>@1R>@
RUJDQLVPRVQRJXEHUQDPHQWDOHV\RWURV
58&RUHJLVWUR 1$785$/(=$'(
VLPLODURHTXLYDOHQWH 25*$1,=$&,Ï135,9$'$ /$ 3HULRGR
HQHOSDtVGHRULJHQ 3$57,&,3$&,Ï1
(VWHFDPSRVHOOHQDUi
2SFLRQHVGHVSOHJDEOHV DXWRPiWLFDPHQWH
58&681$7 HGLWDEOH (QFDVRGHQRFRQWDUFRQ (GLWDEOH &RQVLJQDUIHFKDVHJ~QFDOHQGDULR
2WURV HGLWDEOH 58&HVWHFDPSRVHUi
HGLWDEOH
3DUWLFLSDFLyQHQ&RPLWpVGH6HOHFFLyQGHOLFLWDFLyQS~EOLFDFRQFXUVRS~EOLFRFRQWUDWDFLyQGLUHFWD\DGMXGLFDFLyQ
6t>@1R>@
VLPSOLILFDGDIRQGRVSRUHQFDUJR\RWURV
El Peruano / Viernes 13 de agosto de 2021 NORMAS LEGALES 17
7,32'(
58& 120%5('(/$(17,'$'
&20,7e7,32 3HULRGR
(QWLGDGS~EOLFDXRWURV 3Ò%/,&$27526
'()21'2
2SFLRQHVGHVSOHJDEOHV (VWHFDPSRVHOOHQDUi
(GLWDEOH &RQVLJQDUIHFKDVHJ~QFDOHQGDULR
58&681$7 HGLWDEOH DXWRPiWLFDPHQWH
5HODFLyQGHSHUVRQDVFRQODVTXHWLHQHYtQFXORGHFRQVDQJXLQLGDGKDVWDHOFXDUWRJUDGR\YtQFXORGHDILQLGDGKDVWD
HOVHJXQGRJUDGR/DLQIRUPDFLyQUHVSHFWRGHORVKLMRVPHQRUHVGHHGDGHVSURWHJLGD\H[FOXLGDSDUDHIHFWRVGHOD 6t>@1R>@
SXEOLFDFLyQ
$&7,9,'$'(6
$3(//,'26 2&83$&,21(6
'1,&( /8*$5'(
<120%5(6 3$5(17(6&2 8
3$6 75$%$-2
&203/(726 352)(6,Ï1
$&78$/
2SFLRQHV
SDGUH
PDGUH
DEXHOR D
ELVDEXHOR D
WDWDUDEXHOR D
KLMR D
QLHWR D
ELVQLHWR D
WDWDUDQLHWR D
WtR D DEXHOR D
WtR D
SULPR D
KHUPDQR D
(GLWDEOH (GLWDEOH VREULQR D (GLWDEOH (GLWDEOH
FyQ\XJH FRQYLYLHQWH
SDGUHGHOFyQ\XJH
FRQYLYLHQWH
PDGUHGHOFyQ\XJH
FRQYLYLHQWH
QLHWDVWUR D SRUSDUWH
GHOFyQ\XJH
FRQYLYLHQWH
KLMDVWUR D
DEXHOR D GHOFyQ\XJH
FRQYLYLHQWH
\HUQR
QXHUD
FXxDGR D
2WUDLQIRUPDFLyQUHOHYDQWHTXHFRQVLGHUHQHFHVDULRGHFODUDU 6t>@1R>@
6HVXVFULEHODSUHVHQWHFRQFDUiFWHUGH'(&/$5$&,Ï1-85$'$HQHOPDUFRGHO3ULQFLSLRGH3UHVXQFLyQGH9HUDFLGDGSUHYLVWRHQHOQXPHUDO
GHODUWtFXOR,9GHO7tWXOR3UHOLPLQDUGHO7H[WRÒQLFR2UGHQDGRGHOD/H\1/H\GHO3URFHGLPLHQWR$GPLQLVWUDWLYR*HQHUDODSUREDGRSRU
'HFUHWR6XSUHPR1-86VXMHWiQGRPHDODVDFFLRQHVOHJDOHVTXHGHULYHQGHODYHULILFDFLyQSRVWHULRUTXHFRPSUXHEHODIDOVHGDGGHOR
GHFODUDGR HQ HO SUHVHQWH GRFXPHQWR GH DFXHUGR D OD OHJLVODFLyQ GH OD PDWHULD
/RVQXPHUDOHV\FRPSUHQGHQLQIRUPDFLyQGHQWURGHOSHULRGRGHFLQFR DxRVDQWHULRUHVDODSUHVHQWDFLyQGHOD'HFODUDFLyQ
-XUDGD GH ,QWHUHVHV
/D LQIRUPDFLyQ VHxDODGD HQ HO QXPHUDO FRUUHVSRQGH D DTXHOOD TXH HO GHFODUDQWH FRQR]FD DO PRPHQWR GH OD GHFODUDFLyQ
,QFOX\HD3DGUHPDGUHDEXHOR D ELVDEXHOR D WDWDUDEXHOR D KLMR D QLHWR D ELVQLHWR D WDWDUDQLHWR D WtR D DEXHOR D WtR D SULPR
D KHUPDQR D VREULQR D QLHWR D FyQ\XJH FRQYLYLHQWH SDGUHGHOFyQ\XJH FRQYLYLHQWH PDGUHGHOFyQ\XJH FRQYLYLHQWH QLHWDVWUR D SRU
SDUWHGHOFyQ\XJH FRQYLYLHQWH KLMDVWUR D DEXHOR D GHOFyQ\XJH FRQYLYLHQWH \HUQRQXHUDFXxDGR D /DLQIRUPDFLyQFRUUHVSRQGLHQWHDORV
IDPLOLDUHVGHOWHUFHU\FXDUWRJUDGRGHFRQVDQJXLQLGDGVHFLUFXQVFULEHDDTXHOODTXHFRQR]FDDOPRPHQWRGHFRPSOHWDUODSUHVHQWH'HFODUDFLyQ
-XUDGD(QFDVRGHIDOWDGHFHUWH]DHVWRVHSUHFLVDHQHOQXPHUDOUHIHULGRD2WUD,QIRUPDFLyQUHOHYDQWHTXHFRQVLGHUHQHFHVDULRGHFODUDU
18 NORMAS LEGALES Viernes 13 de agosto de 2021 / El Peruano
6HFFLyQ5HSRUWHVLPSOLILFDGRGHSXEOLFDFLyQGHOD'-, GH &DUiFWHU3UHYHQWLYR
'(&/$5$&,Ï1-85$'$'(,17(5(6(6'(&$5È&7(535(9(17,92
(-(5&,&,2
'$726'((17,'$'
&DUJRDOTXH
1RPEUHGHOD(QWLGDG
SRVWXODUDWLILFD
'$7263(5621$/(6
$SHOOLGR3DWHUQR $SHOOLGR0DWHUQR
1RPEUHV
2UJDQL]DFLyQ3ROtWLFD
SRUODTXHSRVWXOD GH
FRUUHVSRQGHU
+DELHQGRWRPDGRFRQRFLPLHQWRGHODQRUPDWLYDDSOLFDEOHUHVSHFWRGHOSUHVHQWHIRUPXODULRGHFODUREDMRMXUDPHQWRTXHWRGDODLQIRUPDFLyQ
FRQWHQLGDHQODSUHVHQWHGHFODUDFLyQFRQWLHQHWRGRVORVGDWRVUHOHYDQWHVHVYHUD]\H[DFWD
,QIRUPDFLyQGHHPSUHVDVVRFLHGDGHVXRWUDVHQWLGDGHVS~EOLFDVRSULYDGDVHQODVTXHXVWHG\RVXFyQ\XJHR
6t>@1R>@
FRQYLYLHQWHSRVHDDOJXQDFODVHGHSDUWLFLSDFLyQSDWULPRQLDORVLPLODUFRQVWLWXLGDVHQHOSDtVRHQHOH[WHULRU
120%5(5$=Ï12
'(120,1$&,Ï1
62&,$/ LQFOXLGR
FRQVRUFLRVRJUXSRV
5(*,6752 58&VLQ HFRQyPLFRV 1DWXUDOH]DGHOD 3HULRGR
1~PHUR
58&RWURWLSRGH VRFLHGDGHV SDUWLFLSDFLyQR &RQVLJQDUIHFKDGH 1DFLRQDO([WUDQMHUD
3RUFHQWDMH
UHJLVWUR FRQ\XJDOHV VLPLODU ,QLFLR)LQDODIHFKD
VXFHVLRQHVLQGLYLVDV
SHUVRQDVQDWXUDOHV
FRQQHJRFLRHQWUH
RWURV
(QFDVRGHFRQWDU
2SFLRQHV
FRQ58&HVWHFDPSR
GHVSOHJDEOHV 2SFLRQHV 2SFLRQHV
2SFLRQHVGHVSOHJDEOHV VHOOHQDUi
$FFLRQHV GHVSOHJDEOHV &RQVLJQDUIHFKD GHVSOHJDEOHV
58&681$7 HGLWDEOH DXWRPiWLFDPHQWH
3DUWLFLSDFLRQHV 1~PHUR VHJ~QFDOHQGDULR 1DFLRQDO
2WURV HGLWDEOH (QFDVRGHQRFRQWDU
2EOLJDFLRQHV 3RUFHQWDMH ([WUDQMHUD
FRQ58&HVWHFDPSR
2WURV (GLWDEOH
VHUiHGLWDEOH
,QIRUPDFLyQVREUHODVUHSUHVHQWDFLRQHVSRGHUHV\PDQGDWRVRWRUJDGRVDXVWHGVXFyQ\XJHRFRQYLYLHQWHSRU
6t>@1R>@
SHUVRQDVQDWXUDOHVRMXUtGLFDVS~EOLFRVRSULYDGRV
120%5(5$=Ï12
'(120,1$&,Ï162&,$/
5(*,6752 58&VLQ LQFOXLGRHQWLGDGHVS~EOLFDV
3HULRGR
58&RWURWLSRGH FRQVRUFLRVRJUXSRV 1DWXUDOH]D
&RQVLJQDUIHFKDGH,QLFLR)LQDODIHFKD
UHJLVWUR HFRQyPLFRVVRFLHGDGHV
FRQ\XJDOHVVXFHVLRQHV
LQGLYLVDVHQWUHRWURV
(QFDVRGHFRQWDUFRQ58&
2SFLRQHVGHVSOHJDEOHV
2SFLRQHVGHVSOHJDEOHV R'1,HVWHFDPSRVHOOHQDUi
5HSUHVHQWDFLyQ
58&681$7 HGLWDEOH DXWRPiWLFDPHQWH
3RGHU &RQVLJQDUIHFKDVHJ~QFDOHQGDULR
'1, (QFDVRGHQRFRQWDUFRQ
0DQGDWR
2WURV HGLWDEOH 58&HVWHFDPSRVHUi
2WURV (GLWDEOH
HGLWDEOH
/DSDUWLFLSDFLyQGHXVWHGVXFyQ\XJHRFRQYLYLHQWHHQGLUHFWRULRVFRQVHMRVGHDGPLQLVWUDFLyQ\YLJLODQFLD
FRQVHMRVFRQVXOWLYRVFRQVHMRVGLUHFWLYRVRFXDOTXLHUFXHUSRFROHJLDGRVHPHMDQWHVHDUHPXQHUDGRRQRHQHO 6t>@1R>@
SDtVRHQHOH[WHULRU
120%5(5$=Ï12
'(120,1$&,Ï162&,$/
5(*,6752 58&VLQ LQFOXLGRHQWLGDGHVS~EOLFDV 3HULRGR
1DWXUDOH]DGHO
58&RWURWLSRGH FRQVRUFLRVRJUXSRV &RQVLJQDUIHFKDGH 1DFLRQDO([WUDQMHUD
FXHUSRFROHJLDGR
UHJLVWUR HFRQyPLFRVVRFLHGDGHV ,QLFLR)LQDODIHFKD
FRQ\XJDOHVVXFHVLRQHV
LQGLYLVDVHQWUHRWURV
El Peruano / Viernes 13 de agosto de 2021 NORMAS LEGALES 19
2SFLRQHV
3UHVLGHQWH
6HFUHWDULR
0LHPEUR
(QFDVRGHFRQWDUFRQ58& 5HSUHVHQWDFLyQ
HVWHFDPSRVHOOHQDUi 3RGHU 2SFLRQHV
2SFLRQHVGHVSOHJDEOHV
DXWRPiWLFDPHQWH 0DQGDWR &RQVLJQDUIHFKD GHVSOHJDEOHV
58&681$7 HGLWDEOH
(QFDVRGHQRFRQWDUFRQ 'LUHFWRULR VHJ~QFDOHQGDULR 1DFLRQDO
2WURV HGLWDEOH
58&HVWHFDPSRVHUi &RQVHMRGH ([WUDQMHUD
HGLWDEOH DGPLQLVWUDFLyQR
YLJLODQFLD
&RQVHMRFRQVXOWLYR
&RQVHMRGLUHFWLYR
2WURV (GLWDEOH
(PSOHRVDVHVRUtDVFRQVXOWRUtDV\VLPLODUHVHQORVVHFWRUHVS~EOLFR\SULYDGRVHDUHPXQHUDGRRQRHQHOSDtV
6t>@1R>@
RHQHOH[WHULRU
120%5('(/$ &$5*2326,&,Ï1
58&
(17,'$'3Ò%/,&$ )81&,Ï12%-(72 3HULRGR 1DFLRQDO([WUDQMHUD
(QWLGDGS~EOLFDXRWURV
27526 &2175$&78$
2SFLRQHV
2SFLRQHVGHVSOHJDEOHV (VWHFDPSRVHOOHQDUi &RQVLJQDUIHFKD GHVSOHJDEOHV
(GLWDEOH
58&681$7 HGLWDEOH DXWRPiWLFDPHQWH VHJ~QFDOHQGDULR 1DFLRQDO
([WUDQMHUD
3DUWLFLSDFLyQHQRUJDQL]DFLRQHVSULYDGDVWDOHVFRPRRUJDQL]DFLRQHVSROtWLFDVDVRFLDFLRQHVFRRSHUDWLYDV
6t>@1R>@
JUHPLRV\RUJDQLVPRVQRJXEHUQDPHQWDOHV\RWURV
58&RUHJLVWUR
1$785$/(=$'(/$
VLPLODURHTXLYDOHQWH 25*$1,=$&,Ï135,9$'$ 3HULRGR
3$57,&,3$&,Ï1
HQHOSDtVGHRULJHQ
(VWHFDPSRVHOOHQDUi
2SFLRQHVGHVSOHJDEOHV DXWRPiWLFDPHQWH
58&681$7 HGLWDEOH (QFDVRGHQRFRQWDUFRQ (GLWDEOH &RQVLJQDUIHFKDVHJ~QFDOHQGDULR
2WURV HGLWDEOH 58&HVWHFDPSRVHUi
HGLWDEOH
3DUWLFLSDFLyQHQ&RPLWpVGH6HOHFFLyQGHOLFLWDFLyQS~EOLFDFRQFXUVRS~EOLFRFRQWUDWDFLyQGLUHFWD\
6t>@1R>@
DGMXGLFDFLyQVLPSOLILFDGDIRQGRVSRUHQFDUJR\RWURV
7,32'(
58& 120%5('(/$(17,'$'
&20,7e7,32 3HULRGR
(QWLGDGS~EOLFDXRWURV 3Ò%/,&$27526
'()21'2
2SFLRQHVGHVSOHJDEOHV (VWHFDPSRVHOOHQDUi
(GLWDEOH &RQVLJQDUIHFKDVHJ~QFDOHQGDULR
58&681$7 HGLWDEOH DXWRPiWLFDPHQWH
5HODFLyQGHSHUVRQDVFRQODVTXHWLHQHYtQFXORGHFRQVDQJXLQLGDGKDVWDHOFXDUWRJUDGR\YtQFXORGHDILQLGDG
KDVWDHOVHJXQGRJUDGR/DLQIRUPDFLyQUHVSHFWRGHORVKLMRVPHQRUHVGHHGDGHVSURWHJLGD\H[FOXLGDSDUD 6t>@1R>@
HIHFWRVGHODSXEOLFDFLyQ
$&7,9,'$'(6
$3(//,'26 2&83$&,21(6
'1,&( /8*$5'(
<120%5(6 3$5(17(6&2 8
3$6 75$%$-2
&203/(726 352)(6,Ï1
$&78$/
20 NORMAS LEGALES Viernes 13 de agosto de 2021 / El Peruano
2SFLRQHV
SDGUH
PDGUH
DEXHOR D
ELVDEXHOR D
WDWDUDEXHOR D
KLMR D
QLHWR D
ELVQLHWR D
WDWDUDQLHWR D
WtR D DEXHOR D
WtR D
SULPR D
KHUPDQR D
VREULQR D
FyQ\XJH
(GLWDEOH (GLWDEOH FRQYLYLHQWH (GLWDEOH (GLWDEOH
SDGUHGHO
FyQ\XJH
FRQYLYLHQWH
PDGUHGHO
FyQ\XJH
FRQYLYLHQWH
QLHWDVWUR D SRU
SDUWHGHOFyQ\XJH
FRQYLYLHQWH
KLMDVWUR D
DEXHOR D GHO
FyQ\XJH
FRQYLYLHQWH
\HUQR
QXHUD
FXxDGR D
2WUDLQIRUPDFLyQUHOHYDQWHTXHFRQVLGHUHQHFHVDULRGHFODUDU 6t>@1R>@
6HVXVFULEHODSUHVHQWHFRQFDUiFWHUGH'(&/$5$&,Ï1-85$'$HQHOPDUFRGHO3ULQFLSLRGH3UHVXQFLyQGH9HUDFLGDGSUHYLVWRHQHOQXPHUDO
GHO DUWtFXOR,9 GHO7tWXOR3UHOLPLQDUGHO7H[WR ÒQLFR 2UGHQDGRGHOD/H\ 1 /H\GHO3URFHGLPLHQWR $GPLQLVWUDWLYR *HQHUDODSUREDGRSRU
'HFUHWR6XSUHPR1-86VXMHWiQGRPHDODVDFFLRQHVOHJDOHVTXHGHULYHQGHODYHULILFDFLyQSRVWHULRUTXHFRPSUXHEHODIDOVHGDGGHOR
GHFODUDGR HQ HO SUHVHQWH GRFXPHQWR GH DFXHUGR D OD OHJLVODFLyQ GH OD PDWHULD
/RVQXPHUDOHV\FRPSUHQGHQLQIRUPDFLyQGHQWURGHOSHULRGRGHFLQFR DxRVDQWHULRUHVDODSUHVHQWDFLyQGHOD'HFODUDFLyQ-XUDGD
GH ,QWHUHVHV
/D LQIRUPDFLyQ VHxDODGD HQ HO QXPHUDO FRUUHVSRQGH D DTXHOOD TXH HO GHFODUDQWH FRQR]FD DO PRPHQWR GH OD GHFODUDFLyQ
,QFOX\HD3DGUHPDGUHDEXHOR D ELVDEXHOR D WDWDUDEXHOR D KLMR D QLHWR D ELVQLHWR D WDWDUDQLHWR D WtR D DEXHOR D WtR D SULPR
D KHUPDQR D VREULQR D QLHWR D FyQ\XJH FRQYLYLHQWH SDGUHGHOFyQ\XJH FRQYLYLHQWH PDGUHGHOFyQ\XJH FRQYLYLHQWH QLHWDVWUR D SRU
SDUWHGHOFyQ\XJH FRQYLYLHQWH KLMDVWUR D DEXHOR D GHOFyQ\XJH FRQYLYLHQWH \HUQRQXHUDFXxDGR D /DLQIRUPDFLyQFRUUHVSRQGLHQWHDORV
IDPLOLDUHVGHOWHUFHU\FXDUWRJUDGRGHFRQVDQJXLQLGDGVHFLUFXQVFULEHDDTXHOODTXHFRQR]FDDOPRPHQWRGHFRPSOHWDUODSUHVHQWH'HFODUDFLyQ
-XUDGD(QFDVRGHIDOWDGHFHUWH]DHVWRVHSUHFLVDHQHOQXPHUDOUHIHULGRD2WUD,QIRUPDFLyQUHOHYDQWHTXHFRQVLGHUHQHFHVDULRGHFODUDU
$QH[R1
)RUPDWRGH5HODFLyQGHVXMHWRVREOLJDGRVDODSUHVHQWDFLyQGH'HFODUDFLyQ-XUDGDGH,QWHUHVHVGH&DUiFWHU3UHYHQWLYR
)HFKDGH
)HFKDGH
YHQFLPLHQWRGHO
LQLFLRGHOSURFHVR
1RPEUH\ 7LSRGH 1~PHURGH &DUJRDOTXH SURFHVRGH &RUUHR
1 (QWLGDG GHHOHFFLyQ 1GHFHOXODU
DSHOOLGRV GRFXPHQWR GRFXPHQWR SRVWXODUDWLILFD HOHFFLyQ HOHFWUyQLFR
UDWLILFDFLyQ GH
UDWLILFDFLyQ GH
FRUUHVSRQGHU
FRUUHVSRQGHU
ௗ ௗ ௗ ௗ ௗ ௗ ௗ
ௗ ௗ ௗ ௗ ௗ ௗ ௗ
ௗ ௗ ௗ ௗ ௗ ௗ ௗ
ௗ ௗ ௗ ௗ ௗ ௗ ௗ
ௗ ௗ ௗ ௗ ௗ ௗ ௗ
ௗ ௗ ௗ ௗ ௗ ௗ ௗ
ௗ ௗ ௗ ௗ ௗ ௗ ௗ
ௗ ௗ ௗ ௗ ௗ ௗ ௗ
ௗ ௗ ௗ ௗ ௗ ௗ ௗ
ௗ ௗ ௗ ௗ ௗ ௗ ௗ