Starting this Saturday, July 1, all person that offers a good or service through social networks must enter their RUC number and company name in the aforementioned advertising. At the beginning of 2022, the Executive Branch issued Legislative Decree No. 1524 that modified the Single Taxpayer Registry Law with the objective of expanding the tax base and incorporating more people and businesses in the field of formality.
This measure also includes influencers and youtubers that are dedicated to promoting products or services of companies through networks such as Instagram, Facebook, TikTok, among other digital platforms. In this context, it is necessary to know that any violation of this regulation will generate not only tax sanctions in charge of Sunatbut also fines for unfair competition from indecopi.
RUC in social networks: How much is the fine that Sunat can impose?
Failure to comply with this obligation is regulated as an infraction in article 173 of the Tributary Code, which will be in force from July 1, 2023.
“Do not record the number of RUC in the documentation through which goods or services are offered in accordance with what the tax regulations establish”, says article 9. The infringement by companies will generate a fine of 30% of the ITU (S/1,485), according to the value of the current ITU, which for this 2023 is S/4,950.
As of July 1, all businesses that sell through social networks must enter their RUC. Photo: composition LR/Sunat
RUC on social networks: how much is the fine in Indecopi?
However, entrepreneurs or influencers must take into account that they can not only be fined from the tax field. indecopi has the power to penalize them if they do not respect the norms of the legal system that apply to advertising activity regarding its content, dissemination or scope, according to article 17 of Legislative Decree No. 1044.
Thus, the Oversight Commission of the unfair competition may initiate an administrative sanctioning procedure against those providers who violate this specific provision.
For said infraction, Indecopi has the power to file a fine ranging from a reprimand to 700 UIT (S/2 million 765,000).
Fines for violating consumer protection
In addition, the regulatory body may also order a sanction in consumer protection matter when the user is affected as a result of the fact that the advertising of a good or service has not included the information referring to the RUC and corresponding company name.
Pursuant to articles 13 and 17 of the Consumer Protection and Defense Code, sanctions on suppliers They can range from a reprimand to a fine of 450 UIT (S/2 million 227,500).
Reaction from Congress: Avanza País seeks to repeal the norm
On Wednesday June 21, Congresswoman Adriana Tudelafrom the Avanza País bench, presented bill No. 5434 that seeks to repeal the Sunat measure that obliges all shops to place the RUC number and company name in advertising in the social networks. What is he arguing?
As read in the document, placing this information violates the freedom of business and blurs the main objective of advertising, which affects the reputation of the brand.
“The need to stipulate the RUC number and the company name or name within the digital advertising material constitutes a denaturation of the same, which has the sole purpose of offering products and services, creating relationships between them and the brand”, indicates the project that seeks to roll back the original text of article 3 of Legislative Decree No. 943.
Project is in the Economic Commission for analysis and voting. Photo: Capture/Congress
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