This year, the National Superintendence of Customs and Tax Administration (Sunat) restarted in-person visits to commercial premises to corroborate compliance with tax obligations. Thus, until the month of August, it has carried out 7,421 verifications throughout the country, mainly in the commercial sectors, to promote the formalization of its activities.
The controls are part of a set of assistance and facilitation measures that have been carried out preventively by the entity to verify registration. in the Single Taxpayer Registry (RUC), acceptance of the tax regime – which corresponds, according to activities and income -, the delivery of payment receipts, among others.
The city of Lima led the controls with 3,603 commercial establishments visited (49% of the total), followed by Ica with 660 establishments (9%), Arequipa with 301 (4%), Cajamarca with 300 (4%), Huánuco with 282 (3.8%), Ucayali with 262 (3.5%) and Cusco with 256 (3.4%).
Closing penalties do not apply
The assistance and prevention actions implemented by Sunat seek to raise awareness among business owners about the benefits of formalization and tax compliance. This seeks to prevent taxpayers from committing violations and applying sanctions, such as the closure of commercial establishments.
The Comprehensive Verification of Compliance with Tax Obligations, better known as VICOT, is a preventive tool that is applied using the new risk management model, a modern support that allows managing the information received by Sunat to implement more efficient controls, aimed at to combat informality.
Source: Larepublica

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