Tax reform would include 2.5 million new taxpayers

Within the framework of the delegation of powers requested to the Congress of the Republic, the Executive plans to implement a series of regulations that aim to increase collection, expand the tax base and combat non-compliance.

And it is that the tax reform that the Government has in mind would aim to incorporate around 2.5 million new taxpayers. This goal would be accomplished by strengthening Sunat. “The measures of extension of base [tributaria] they are gradual, it would have to be seen in time. We hope that in a margin of two or three years these results can be obtained, “the general director of public income of the Ministry of Economy and Finance (MEF), Marco Camacho.

What the Executive proposes to expand the tax base is that the Sunat can register ex officio in the RUC as long as the collecting entity detects that a natural person carries out movements similar to that of a company.

In dialogue with this medium, the Deputy Minister of Economy, Alex Contreras, explained that it has been detected that there are companies that, despite having good economic capacity, continue to be informal. “There is a group of companies that live in informality, but that have the economic capacity to be formal companies,” said Contreras.

It is also proposed that certain private and public entities request the RUC on a mandatory basis when carrying out a commercial transaction with a company. “What he found with Reactiva is that there were 150,000 individuals who carry out business activity who received credits from Reactiva. They had commercial debt with the banks and did not have RUC. This is going to be established as an obligation ”, he noted.

Tax non-compliance

Another axis of the reform is the fight against tax non-compliance, since Peru has one of the highest levels in Latin America. In this sense, it will seek to combat ‘false invoices’. For this, the condition of “subject without operational capacity” will be created and attributed to those who issue proof of payment that lack the resources and economic and financial capacities, among others.

In addition, A compliance profile will be created for each taxpayer, in order to provide benefits to those who have good tax behavior.

“If you have good tax compliance, you will have some benefits such as postponement of the payment and declaration deadline, some flexibility in the procedures. And if it has poor compliance, it will probably have a restriction in some of the procedures it has with Sunat, ”Camacho said, adding that the control of the unjustified increase in assets will also be strengthened.

According to MEF estimates, the measures they are proposing would help reduce tax non-compliance by between 1 and 2 percentage points per year, both in VAT and income tax.

Small company

Currently, There are up to four tax regimes for companies (RUS, RER, RMT and general regime), which is complex for MSEs and at the same time it generates that companies are subdivided so that they can take advantage of the one with the lowest tax payment.

For this, the MEF proposes that there be only two regimes, the general and the RUS. In addition, smaller companies are call You will make your statements to them, which will reduce the cost of compliance.

In addition to this, incentives will be increased to promote the formalization of 300,000 workers who today work in formal companies, but are not declared.

Data

Inclusion. It is proposed that the aquaculture and forestry sectors have tax benefits so that they can be promoted.

Figure. As of September, Sunat had 10.8 million taxpayers registered with RUC.

Use of financial means of payment

Nowadays, those transactions that are higher than US $ 1,000 or S / 3,500 are required to bank, but Sunat has observed that by this threshold, transactions are being carried out with lower amounts. Therefore, they will reduce the minimum figure.

“It will no longer be US $ 1,000, it will be a little less, US $ 500 or US $ 600, We have not finished the evaluation yet and the threshold of soles is also going to be reduced ”, Camacho said.