Sunat seeks to make it mandatory from January 1, 2024 to place the RUC and name or company name in any advertising of goods and services on digital platforms in order to increase collection and formalization; Otherwise, sanctions would be applied. However, the Congress of the Republic intends to prevent it.
In one of the last sessions of the Plenary, PL n° 5434-2022 was approved by majority, which eliminates the changes established by the tax administration in the Single Taxpayer Registry Law in its article 3.
Adriana Tudela, author of the initiative, alleges that the forced inclusion of this information could go against the rules of some social networks that do not allow the presence of extensive numbers or personal data in advertising.
Furthermore, he adds, more costs than benefits would be generated given that an informal person will not stop being informal because a rule calls for recording their RUC; and therefore, it would only impact the formal ones, generating “new unfair barriers” that would complicate them in the market.
“It is an absurd demand (…) This rule distorts the competence of the Sunat which is only competent to supervise taxation when income is generated. Does advertising generate income?: No,” Tudela mentioned in X.
It’s not just influencers
The Sunat modifications — which should have come into effect in June of this year, but were postponed for six months — reach anyone who advertises in spaces such as social networks: from influencers to startups.
The tax law expert Miguel Ángel Carrillo considers that the Congressional bill has been created “under pressure” and they sell a misleading idea that entrepreneurs will be made less competitive, since the rule that promotes Sunat Applies to any media.
“Registering the RUC provides predictability about the RUC status of the person offering goods and services. It does not affect any fundamental right of the supplier, but rather promotes formality and compliance with the tax obligation,” he commented to La República.
Consequently, for the lawyer, it would be taking a step back on the path of reducing informality and compromising criteria applied by member countries of the Organization for Economic Cooperation and Development (OECD), a bloc to which Peru intends to join.
What will happen?
Tudela urged Executive power to “publish the law as quickly as possible” considering the few days remaining for the changes promoted by Sunat to come into effect and thus consolidate the State “as an ally of the entrepreneur.”
For his part, Carrillo believes that Sunat can extend again until July 2024 the non-application of sanctions while the Executive does not pronounce itself.
Do streamers also pay taxes?
The Sunat determined a year ago that the influencers They are not independent workers and, therefore, they must pay third category income tax: at a rate of 29.5%, and in some cases, at Mype Tax Regime, gradually 10% up to 15 UIT; and if it exceeds, it would be 29.5%.
Carrillo recalls that streamers – people who transmit content linked to video games or opinions on social networks, for the most part – start from the same assumption as influencers for their income: on digital platforms to disseminate a product or service.
“Considering that Sunat already said that the influencer generates third-party income, the same fate applies to streamers. “It is third-category income because there is a combination of capital and labor,” he said.
Source: Larepublica
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