The Economy Commission of the Congress of the Republic approved bill 1814/2021-CR, which proposes establishing an exceptional regime of incentives – including forgiveness – for the prompt payment of tax debts maintained by micro and small businesses with Sunat.
The initiative, supported by the congressman of Acción Popular, Pedro Martínez Talavera, originally benefited all companies (no distinction was made between large, medium-sized or mypes) that maintain tax debts with Sunat corresponding to periods expired until 2018, and that make partial or total payments of these. Finally, it could be changed so that it only reaches micro and small ones.
For example, a 100% discount will be granted on default interest, fines and administrative and/or coercive collection costs, regardless of the current status of its collection, in the event that a “cash payment of the total tax debt is made.” accumulated for all taxes”, within a period of 30 calendar days following the notification of the debt registry required by Sunat.
If the cash payment of the total tax debt is made in two equal installments, the first within a period of 30 calendar days and the second up to a maximum period of 180 calendar days, a “discount of 50% of the amounts” will be applied. default interest, fines and administrative and/or coercive collection costs, regardless of the current status of its collection.
“The Sunat, ex officio or at the request of a party, notifies each contributing company included in the scope of this Law, of its respective debt record, during the period of 30 calendar days computed from its entry into force, after which it is not applicable. no shelter,” the document states.
Another benefit? The project, which was approved with 17 votes in favor, 1 against and 1 abstention, determines that the Payment of the debt with incentives is exclusive and independent of any tax benefit that the company received from Sunat had.
That is not all, because in the event that the tax debt is contested through administrative or coercive and judicial means, the incentives will be accepted, after formal withdrawal of the administrative claim or the corresponding judicial action, without admitting any opposition from Sunat.
“The aforementioned benefits reach both private companies and public companies and entities at different levels of government,” the device states.
Source: Larepublica
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