What are the tax changes that companies must take into account in 2023?
From January 1, 2023 there will be a series of changes in the regulations and readjustments in tax matters. These measures include new deadlines for sending the invoice or electronic note, as well as the entry into force of Legislative Decree 1532.
Entry into force of Legislative Decree 1532
On January 1, 2023, Legislative Decree 1532 will enter into force, which will regulate the procedure for attributing the status of subject without operational capacity (SSCO). In other words, its purpose is to avoid the issuance of payment vouchers in cases of non-real operations.
ITU rise to S/4,950
Another change to take into account next year is the increase in the tax unit (UIT) to S/ 4,950 (this year it is S/ 4,600). This will affect the calculation of taxes and fines, as well as the parameter for other tax, labor and judicial issues (Mivivienda Fund subsidies, sales ceiling to be considered mype, etc.).
Less time to deliver invoices to Sunat
The Sunat reported that, as of January 1, 2023, the issuer must send the invoice or the electronic note linked to it until the calendar day following the date of issue. This provision involves the electronic issuer that is using the SEE – Taxpayer, SEE – Sunat Biller and the SEE – OSE.
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