Taxes 2023: 32 districts of Lima and Callao will raise their rates due to inflation, what will they be?

In inflation, everything goes up. The Chamber of Commerce of Lima (CCL) He pointed out that the 2023 taxes in 32 municipalities of Metropolitan Lima and Callao will have an increase of between 3% and 15% compared to the previous year. This is based on the adjustment of the Consumer Price Index – inflation produced last year.

Excise taxes are taxes (rates) for public cleaning services, parks and gardens, and serenazgo, charged by municipalities to the neighborhood. The same ones that are determined according to the cost structure that has been approved by the district municipality and ratified by the provincial municipality, in this case by the Tax Administration Service – SAT of Lima.

“According to the Municipal Taxation Law, no later than December 31 of each year, the municipalities of Lima must publish their respective ordinances in the official newspaper El Peruano, in which the effective costs demanded by the public service according to the number of taxpayers of their respective jurisdictions are stated”, stated the manager of the CCL Legal Center, Álvaro Gálvez.

Likewise, the municipalities of Lima and Callao have approved a notification mechanism of the amount of excise taxes that must be paid by district taxpayers, either monthly or quarterly; Considering in some cases discounts for cash payment, through coupon books sent to the respective addresses.

Taxes 2023: Which municipalities will raise rates?

The municipalities that will increase the excise taxes 2023 based on the inflation produced in the year 2022 are Carmen de la Legua Reynoso (5.64%), Pucusana (4.44%), Carabayllo (3.21%), San Juan de Miraflores (10%), La Victoria , (4.44%), La Perla (6.13%), Villa María del Triunfo (3.21%), Jesús María (4.44%), Lurigancho – Chosica (3.21%), Santa María del Mar (4.44%), Comas (5%), Los Olivos (5.42%), and Callao (6.68%).

Similarly, an increase was reported in Chaclacayo (6.13%), Independencia (4.44%), El Agustino (4.44%), San Luis (6.68%), Pachacamac (6.13%) , La Punta (6.68%), San Juan de Lurigancho (5%), Puente Piedra (5%), Bellavista (6.68%), Ate (10%), Chorrillos (15%), Punta Hermosa (6 68%), San Isidro (2.55%), San Martin de Porres (15%), Santa Anita (4.44%), Santa Rosa (6.13%), Surquillo (6.13%), Mi Peru (7.05%), and Ancón (4.44%).

Taxes 2023: which districts will not raise rates?

The CCL reported that only the districts of cieneguilla, Lynx Y San Miguel They will charge the same amount for excise taxes in 2023 compared to last year.

It should be noted that excise taxes are fees paid for the provision or maintenance of public cleaning services, public parks and gardens, and serenagewhich are approved by ordinance, the same one that establishes the amounts of the rates that must be paid by the taxpayers of the Cercado de Lima.

When are the 2023 taxes paid?

According to information from the Lima Tax Administration Service (SAT), the excise taxes for public cleaning, public parks and gardens, and serenading are monthly and their collection is quarterly.

According to the norm, the payment can be made by quarterly installments or in cash; If the cash payment of the total taxes to be paid is made before the expiration of the 1st quarter, there will be a 5% discount. The discounts do not include the emission right.

Where to pay the municipal taxes?

Municipal excise taxes can be paid at any branch of BCP, BBVA, Interbank, Scotiabank, Banbif, Western Union and Caja Metropolitana. In the same way, they can be canceled at the SAT offices.

The municipal authority puts all the necessary facilities for the payment of this tax. Payments can be made with cash, debit or credit card, and certified or cashier’s checks.

Excise taxes 2023: can I split my debt?

The SAT explains that citizens will be able to access the installment of their overdue debt in years prior to this year, therefore, in accordance with the Regulations for the Installment of Tax and Non-Tax Debts, approved by Agreement of the Board of Directors No. 51-2007-CD- SAT, you must meet the following requirements:

1. Show identity document.
2. Submit a duly completed application.
3. Update the address registered with the administration, whether fiscal, real or legal, if it has changed.
4. Pay the first installment of the corresponding subdivision.
5. In the case of representation, present a simple and specific power of attorney that certifies the quality of representative.
6. Grant in favor of the SAT, when appropriate, any of the guarantees established in Title IV of the aforementioned regulation.
7. In the event that the debt subject to fostering registers a challenge or non-contentious requests before a body other than the SAT, a certified or authenticated copy by a notary of the SAT must be attached, of the receipt of the writ of withdrawal of the claim presented before the corresponding body. If the process is followed before the SAT, it must be expressly stated in the application that the foster care implies the acceptance of the debt subject to fractionation, by virtue of this, the procedures in process will be considered concluded in accordance with the provisions of numeral 2 of article 186 of the General Administrative Procedure Law. This provision does not cover the fractioning request submitted by the legitimate third party.