The vehicle tax, an annual tax, is required to vehicle owners in Peru and is regulated by the municipalities provincial nationwide. Its main purpose is to support the maintenance of road infrastructure and finance municipal services. This tax applies to a variety of vehicles, which include cars, trucks, station wagons, trucks, buses and buses.
The tax in question is paid annually and is under the regulation of provincial municipalities nationwide. In Lima, the Tax Administration Service (SAT) assumes the responsibility for collection. Next, we tell you the deadlines, amounts and sanctions that are applied to guarantee compliance with this Tax obligation.
When should vehicle owners pay the vehicle tax?
He vehicular tax It must be paid for a period of three consecutive years, so it starts from the year following the registration of the vehicle in the vehicle property registry. For example, if a car is registered in 2023, the owner will be obliged to pay this tax in the 2024, 2025 and 2026.
He owner Forced to pay the tax is the person or entity that appears as owner of the vehicle as of January 1 of the current year. This responsibility remains in force even if the vehicle is sold during the taxed period, unless the transfer declaration within the stipulated period is made.
How is the amount of the vehicle tax calculated and where is the payment made?
The vehicle tax is established at 1% of the original purchase value, import or income to the equity of the vehicle. However, the amount to be paid cannot be less than 1.5% of the Tax Tax Unit (ITU) in force in the year in which the payment is made, in accordance with what is indicated by the Ministry of Economy and Finance (MEF).
The payment process is carried out in the provincial municipality that corresponds to the taxpayer’s home. In Lima, both the statement and the subscription are managed before SATeither in its offices, in affiliated notaries or through its virtual platform. The municipalities They have the power to offer payment facilities, which allows taxpayers to opt for quarterly fees with maturities scheduled for the months of February, May, August and November.
What is the sanction for not paying the vehicle tax within the established period?
The owners of vehicles that do not make the payment of the vehicle tax within the stipulated period will face economic sanctions. The fine can range between 30% and 100% of an ITU, which will depend on the delay time and the correct statement of the vehicle by the taxpayer.
The accumulation of debts can lead to moratorium interests and limit certain procedures related to vehiclessuch as the transfer of property or obtaining new documents. In the case of a car theft, the taxpayer is obliged to submit an affidavit, which will allow the suspension of the tax obligation from the year following the incident.
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Source: Larepublica
Alia is a professional author and journalist, working at 247 news agency. She writes on various topics from economy news to general interest pieces, providing readers with relevant and informative content. With years of experience, she brings a unique perspective and in-depth analysis to her work.
