During 2021, tax collection reached S / 139,952 million, an amount that exceeds by more than S / 13,000 million that estimated in the Multiannual Macroeconomic Framework, reported the National Superintendency of Customs and Tax Administration (Sunat).
In addition, the tax pressure in our country would reach 16.1%; therefore, the highest levels in the last seven years would be reached (see infographic).
Sunat added that the results for 2021 represent an increase of 44.4% compared to 2020, and 19.2% compared to the prepandemic level of 2019.
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By sectors, significant growth was observed in the contribution of mining (217%), construction (+ 39%), commerce (+ 34%), manufacturing (+ 29%) and, to a lesser extent, services, (+11 %). All these items also registered significant growth compared to 2019.
Factors behind the rebound
The tax lawyer Miguel Angel Carrillo He explained that the increase in collection gained strength since July, since with the change of government – a fact that coincided with the rise in the exchange rate above S / 4.00 – companies such as Buenaventura, Cerro Verde, Telefónica and Scotiabank, among others, they took advantage of paying their tax debts even while in litigation, taking advantage of the dollar peaks and so that no default interest is generated in case they lose in the judicial instance.
To this, he added that the economy became more dynamic after the second wave and also because Sunat’s procedures were digitized, such as obtaining the RUC, SOL code or submitting writings at the virtual party table.
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“It has also contributed that the Debt Deferral and Fractionation Regime was extended until December 31, even for companies that had joined in 2020 and that for some reason had lost the fractionation,” Carrillo noted.
Obstacles for this year
The tax reform proposed by the Executive would have allowed to increase the collection in S / 12,000 million annually; however, Congress gave him the green light with heavy restrictions.
The tributary David Bravo He recalled that the initial proposal of the MEF was to raise rates as in the mining tax scheme, deductions in the first and second category income tax, tax digital platforms or those who earn more than S / 300,000 a year, but now a package is left “with very limited modifications that, strictly speaking, do not have any major impact on collection.”
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Inspection will increase collection
David Bravo pointed out that the collection during 2022 will respond to what Sunat does in terms of control, as well as in the rapid resolution of conflicts from the same tax administration, the Tax Court or the Judiciary, but nothing from the regulatory side.
For Miguel Carrillo, the collection in local governments will increase with the modification of the Municipal Tax Law, since it will be required to verify that the person does not have an outstanding debt from any previous period.
The word
Miguel Ángel Carrillo, tax lawyer
“Since July, with the change of government, many companies have taken advantage of making the payment of debts that are even in dispute, as a result of the rise in the exchange rate and so that default interest is not generated in case they lose.”
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Collection improved during the second year of the pandemic
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