Companies must issue sales tickets for the delivery of baskets, turkeys and panettone for Christmas

According to the Lima Chamber of Commerce (CCL), the delivery of baskets of groceries, turkeys, Panettone, among others, is subject to certain tax and labor obligations that must be assumed by the companies that grant them to their workers on the occasion of the Christmas and end of the year holidays.

The business union recommended companies to issue a sales ticket for these presents, because “it is a free delivery of goods, in accordance with the eighth article of paragraph 8 of the Payment Voucher Regulations.”

“Similarly, the delivery of goods to workers is taxed with the General Sales Tax (IGV) since it involves the removal of goods, therefore, this payment may be deducted as a tax credit, in accordance with article 18 of the IGV Law ”, indicated the manager of the CCL Legal Center, Víctor Zavala, through a press release.

In addition, the National Superintendency of Customs and Tax Administration (call) considers the gifts given as tax expenses for the company, since they comply with the principles of causality, reasonableness and generality (article 37 of the Income Tax Law).

Also, the value of the goods delivered is considered fifth category income for the worker, according to art. 34 °, subsection A, of the Income Tax Law.

Along the same lines, the organization mentions that gifts of baskets, turkeys, panettones, and others are not taxed with contributions and social contributions (AFP; ONP; ESSALUD) inasmuch as they do not qualify as “remuneration” for these purposes, in accordance with art. 19, subsection D, of the Law of CTS, by reference of article 7 of the Labor Productivity and Competitiveness Law.

Zavala also pointed out that such concepts must be considered in the worker’s compensation payroll, under the heading of “non-remunerative” concepts, as dictated by art. 19, subsection D. of the CTS Law, and article 7 of the Labor Productivity and Competitiveness Law DS 003-97-TR.