Catalog section · LEGAL
20 planned items in Legal, Retention & Deletion Policy (Peru first; not legal advice).
Policy layer that decides what may be tossed and when, and what the person must acknowledge first. It never gives legal advice; it ships a DRAFT_UNREVIEWED retention table until a Peruvian lawyer or contador reviews it
Each tax-relevant table declares a retention kind (books or tax support) and the column that dates a record; the app computes the earliest toss date from the record's own date, never from a typed-in setting
Depends on: LEGAL-0001
The clock runs from 1 January of the year after the annual declaration is due (Codigo Tributario art. 87.7 and 44); uncertain points are listed for the lawyer
Depends on: LEGAL-0001
Default 6 years, 10 years when the business is a retention or perception agent, never shorter than the floors compiled into the code; UNVERIFIED defaults a lawyer must confirm
Depends on: LEGAL-0001
A longer floor so records that prove a contract are not tossed before civil actions prescribe (Codigo Civil art. 2001: 10 years for personal actions); UNVERIFIED
Depends on: LEGAL-0001
Accounting books are kept for as long as the business lasts and for 5 years after the recorded liquidation (Codigo de Comercio art. 49); until a liquidation is recorded the books can only be kept (archived)
Depends on: LEGAL-0001
The business records its liquidation once; the 5-year clock counts from the later of the claimed date and the day it was recorded, and a claim earlier than the newest book entry is refused
Depends on: LEGAL-0001
Whether the business is a retention or perception agent is a setting; if unset the longer 10-year period applies
Depends on: LEGAL-0001
The periods live in a signed data pack (simca.retention-table.v1) a lawyer can edit and an issuer can sign; the app imports it offline
Depends on: LEGAL-0001
A table that tries to shorten a period below the code floors is refused at signing and at import
Depends on: LEGAL-0001
An older version, or the same version with different content, is refused at import
Depends on: LEGAL-0001
The app and the removal screen show DRAFT_UNREVIEWED or REVIEWED with the reviewer's name; a draft is a warning, not an approval
Depends on: LEGAL-0001
A toss of tax-relevant data is refused by the app before the retention period ends and the earliest date is shown; keep (archive) is the only option until then
Depends on: LEGAL-0001
Keep (read-only archive) is the default and is never blocked by retention, legal hold or a broken audit
Depends on: LEGAL-0001
Data that is not tax-relevant (for example delivery addresses) can be tossed at any time with the acknowledgement; tax-relevant tables are separated from personal data by design
Depends on: LEGAL-0001
A record whose date is missing or unreadable is treated as dated at the moment of the decision, so the clock can only get longer
Depends on: LEGAL-0001
Offline there is no trusted time source: a person who sets the clock forward can unlock a toss. The gates protect against accidental and uninformed deletion and leave a trail; they are not a control against the owner
Depends on: LEGAL-0001
The dry-run removal plan can print the earliest toss date for each retention-bound element given the newest record, the agent flag and the liquidation
Depends on: LEGAL-0001
Archived data and exports stay in open formats and the app can still open them for the whole period (Codigo Tributario art. 87.8: systems in operating condition)
Depends on: LEGAL-0001
A screen explains that loss or destruction of books must be reported to SUNATPeru’s national tax authority. Simca’s first fiscal pack targets its electronic documents (planned, not built). Glossary within 15 business days and that SUNAT sets the period to redo them; the app does not file anything
Depends on: LEGAL-0001