MEF proposes to split and apply discounts to outstanding debts with Sunat

As part of the request for economic powers requested from the Congress of the Republic, the Ministry of Economy and Finance (MEF) has proposed applying discounts and installments to outstanding debts that taxpayers have with the Peruvian State.

To support its project, the MEF points out that, in March of this year, Sunat raised a total of S/3,536 million, which registered a decline of -10.4% in the first quarter compared to the same period in 2023. year in which tax revenues fell -6.7%.

For this reason, Minister José Arista will propose to Congress a special division for debts administered by Sunat that constitute income from the Public Treasury payable until December 31, 2023.

“Encouraging the payment of debts by granting a discount voucher based on the level of debt and conditional on compliance with payment, without including a discount on unpaid or advance payments,” says the ministry.

MEF states that there is “a large volume of debt that cannot be collected”, because it is pending resolution in the various instances of the administrative or judicial procedure (especially in the appeal instance before the Tax Court).

Likewise, he considers that Sunat’s “limited resources” prevent it from auditing all taxpayers. Therefore, “it is necessary to allow these [los contribuyentes] to voluntarily regularize their debt”, as well as the correction of the declaration and respective payments.

“In that sense, it is proposed to regulate the Special Fractionation to allow the payment of debts administered by Sunat that constitute income of the Public Treasury, through fractionation and/or postponement,” states Bill 7752/2023-PE.

MEF: discount if the debt with Sunat is paid in cash

This Special Fractionation considers the debts administered by Sunat that constitute income from the Public Treasury payable until December 31, 2023. It does not include withholdings from ONP and EsSalud, nor those debts due to withholding or collection.

“A discount is granted if the payment of the accepted debt is in cash regarding the components of the debt other than the unpaid amount and advance payment,” the initiative states.

In the case of fractional payment, a Discount Bonus would be granted to the debt received (on interest, updating with the CPI, fines and their respective interests and updates), depending on the level of debt.

The maximum term of installment would be between 6 to 10 years, with an initial payment of no less than 5% of the debt subject to placement. The interest rate for the fractionation would be lower than that provided for the fractionation referred to in article 36 of the Tax Code.

Debt splitting does not apply to everyone

Subjects with a conviction, consent or execution for a tax and customs crime, subjects included in the scope of Law No. 30737, subjects in liquidation or bankruptcy proceedings, National Public Sector (with the exception of the business activity).

Likewise, debt whose amount is at the disposal of the Sunat will be excluded, either because there is a firm or consented pronouncement, as well as because an embargo or letter of guarantee or a payment mandate in favor of said entity is in execution. .