Consumption tax on plastic bags rises to S / 0.40

As of today, Saturday, January 1, the tax on the consumption of plastic bags rises to S / 0.40, that is, S / 0.10 additional to the amount in force in 2021. This according to Law No. 30884, which regulates the plastic single-use and containers or containers disposable, approved in 2018 by the Congress.

In addition, the National Superintendency of Customs and Tax Administration (Sunat), reported that the application of this tax has been in force since August 2019 and is gradual, since article 12 of the said law specifies that the application of the The consumption tax on plastic bags from 2023 and subsequent years will be S / 0.50.

As is known, the objective of this regulation is to discourage citizens from using plastic bags to contribute to the conservation of the environment and sustainable development, so this tax is levied on the purchase of plastic bags in establishments. commercial or services that are affected by General Sales Tax (IGV)such as supermarkets and department stores.

For this, the commercial and service establishments must include in the payment receipt that they issue the number of bags delivered and the total amount of the consumption tax received that is not part of the VAT application base.

This tax collected by the service centers must be declared and paid to Sunat on a monthly basis, and they must adapt their systems to make effective the collection for the increase to S / 0.40 that will be in force from January 2022.