In a context in which the State needs to attract more resources to serve the low-income population that continues to be affected by the ravages of COVID-19 and by the rise in the prices of basic products, the experts consulted agree that An alternative would be to charge companies that have a tax debt with Sunat.
According to the latest available data, as of May of this year there was a registered tax debt that exceeded S/27,693 million, of which 100 companies accounted for 93.11% of the entire amount owed to the State.
Among the firms that owe the most are Telefónica, Backus, Las Bambas mining company, Scotiabank, among others (see infographic).
In this regard, the economist Armando Mendoza points out that, although the great bulk of the debt corresponds to interest or arrears for the years that it is in litigation, no government has sought a solution to make this collection effective.
In this sense, it indicates that an alternative would be to form a group to dialogue with the companies that owe the State and get them to pay off their debt.
“It is a negotiation, which should be made very transparent, clear, validated and with significant political consensus and support, because we are talking about billions of soles,” the expert noted.
For his part, Leonardo López, president of the Tax Commission of the Lima Chamber of Commerce (CCL), proposes that an alternative dispute resolution mechanism be created —a kind of transaction—, which would allow companies to make the payment total or partial of your tax debts, regardless of their collection status, corresponding to periods due until 2018.
“The application of this mechanism could allow Sunat to collect up to S/12,000 million; It would also free up resources for the basic needs of the country and would substantially reduce the administrative and judicial burden of the State,” says the expert, who says that it is necessary to insist on the search for a mechanism to resolve tax disputes that encourages taxpayers to desist from their processes.
Projection. Non-compliance with the IGV for 2021 was estimated at around S/22,926 million, Sunat reported.
Figures. The CCL points out that in 2021 more than S / 5,000 million in disputes became doubtful debt collection; that is, uncollectible.