He vehicular tax It is a mandatory tax that must pay the vehicle owners in Peru. Its purpose is to contribute to the maintenance of road infrastructure and the financing of municipal services. This tax applies to cars, trucks, station wagons, trucks, buses and buses that are up to three years old since their first registration in the Vehicle Property Registry.
He Payment of this tax It is annual and is regulated by provincial municipalities throughout the country. In the specific case of Lima, the entity in charge of collection is the Tax Administration Service (SAT). Next, the deadlines and sanctions established for the fulfillment of this tax obligation are detailed.
How long should the owners pay the vehicular tax in Peru
He vehicular tax payment must be done for a period of three consecutive yearscounted from the year following the registration of the vehicle in the Vehicle Property Registry. This means that if a car was registered in 2023, its owner must pay the tax in the 2024, 2025 and 2026.
The taxpayer responsible for the payment is the person or entity that appears as owner of the vehicle as of January 1 of the current year. The obligation is maintained even if the vehicle is sold during the period subject to imposition, unless the declaration of transfer within the established period is made.
How to calculate the amount to be paid and where to pay the vehicle tax
The vehicle tax amount is equivalent to 1% of the original acquisition value, import or entry to vehicle assets. However, this amount cannot be less than 1.5% of the Tax Tax Unit (UIT) in force in the year of payment, as provided by the Ministry of Economy and Finance (MEF).
The payment is made in the provincial municipality corresponding to the taxpayer’s domicile. In Lima, the declaration and fertilizer are made before the SATeither in its offices, you would notar affiliated or through its virtual platform. Municipalities can establish payment facilities, allowing quarterly fees with maturities in February, May, August and November.
Fines and penalties for not paying the vehicular tax within the established period
The owners who do not comply with the vehicular tax payment Within the established period they will be subject to economic sanctions. The fine varies between 30% and 100% of a UITdepending on the delay time and whether the taxpayer has correctly declared his vehicle.
Likewise, the accumulation of debts can generate moratorium interests and restrictions on vehicular procedures, such as the transfer of property or obtaining new documents. In case of theft of the vehicle, the taxpayer must submit a affidavit to suspend the tax obligation from the year following the incident.
Source: Larepublica
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