Congressmen Hernando Guerra García and Ángel Héctor José of the Fuerza Popular bench presented a legal initiative that proposes to establish in an extraordinary way the free disposition of funds from drawdown accounts and improves the general procedures of the drawdown system for micro and small companies (Mypes)
The objective of the measure is to support the economic reactivation of this business segment, given the impact of the COVlD-19 pandemic.
Thus, Bill 2035/2021 presented on May 13, states that the law is applicable to Mypes, natural persons or legal entities, whose annual sales meet the maximum limits established in article 5 of the TUO of the Law of Promotion of Productive Development and Business Growth, approved by Supreme Decree 013-2013-Produce.
Likewise, it establishes that in order to determine these limits, total sales at the end of fiscal year 2020 or at the end of the fiscal year prior to the date of publication of the law for those Mypes registered in fiscal year 2021 onwards are considered.
For the release of deduction accounts
The legal proposal specifies that the Mypes release request is submitted only once, from the first day of the month following the publication of the law, until the last day of the third month following its publication.
In addition, it states that the request is submitted to the National Superintendence of Customs and Tax Administration (Sunat), through Sunat Online Operations and includes the accumulated balance in the withdrawal account up to the date of the request for release of funds.
Finally, the bill indicates that the beneficiaries of the law will only be able to dispose of this fund to pay tax debts managed or collected by Sunat.