The tax revenue of the Central Government in June, including net of tax refunds, reached S/ 11,038 million. The result is higher by S/ 1,243 million (3.6%) than that registered in the same month last year, reported the National Superintendency of Customs and Tax Administration (Sunat).
According to the entity, the results of the collection in June continue to reflect, mainly, the increase in payments of the Third Category Income Tax (26.6%). Thus, the mining and hydrocarbon sectors are the ones that stand out the most, in a context of high prices for metals, oil and gas, among other factors such as the increase in imports.
Results for taxes in June 2022
In June, S/ 4,406 million were collected for Income tax. The figure represents an additional S/ 757 million in revenue compared to what was obtained in June 2021 (+11.0%)
As detailed by Sunat, the result was mainly driven by higher payments on account of the Third Category Income Tax (General Regime and Mype Tax Regime), which grew 26.6%; as well as payments from non-domiciled subjects, which grew 69.9%, due to the extraordinary payment of S/ 92 million for the sale of shares of a company in the airport sector.
The higher payments for the Special Income Regime (6.6%) also stood out. In contrast, lower admissions were recorded in the second (-50.7%), fifth (-7.7%), fourth (-6.1%) and first category (-1.6%).
In what corresponds to General sales tax, The collection for this concept reached S/ 6,906 million, an amount that represents an increase of 2.9% compared to what was registered in June 2021 and that considers S/ 736 additional million of collection.
The Internal VAT increased by 2.3% and collected S/ 3,680 million, an amount that exceeded by S/ 374 million what was collected in June 2021. For its part, the VAT corresponding to imports amounted to S/ 3,226 million , an amount that represents a growth of 3.5% and an additional S/ 361 million.
As for the Excise tax, ISC collection registered a fall of 28.2%, reaching S/ 531 million. Said result was mainly explained by the decrease in the import ISC (-61.3%) and, to a lesser extent, the Internal ISC (-2.0%).
This result reflected the impact of the exclusion of the application of the ISC to fuels, with the exception of those with high octane rating; which explained the strong decrease registered in the ISC fuels both imports (-82.4%) and internal (-88.8%).
Finally, the collection associated with other income amounted to S/ 1,211 million, an amount that is equivalent to a drop of 3.4% compared to June of the previous year. Said result was mainly due to lower payments for income from withdrawal accounts (-40.5%) and fines (-28.2%).