news agency
They propose tax exemption for two years to Mypes affected by the COVID-19 pandemic

They propose tax exemption for two years to Mypes affected by the COVID-19 pandemic

Congresswoman María Córdoba Lobatón, from the Avanza País parliamentary group, presented a bill that proposes the tax exemption for a period of two years to medium and small businesses (Mypes) affected by the COVID-19 pandemic.

The purpose of the law is to encourage economic revival of micro and small enterprises (Mypes)promote the formalization of entrepreneurs and guarantee the return of companies that had to migrate to informality as a result of the crisis and that are economically affected by the pandemic caused by COVID -19″, states the initiative.

Likewise, it specifies that benefits of Tax exemption for all Mypeswhich have reported economic losses to the National Superintendence of Customs and Tax Administration (Sunat), in fiscal years 2020 and 2021, and whose economic income and productivity have been affected by the pandemic.

Among the beneficiaries are also will include entrepreneurs in formalizationwhose process of establishing a micro or small company, and obtaining the corresponding RUC, is carried out in fiscal years 2022 or 2023.

What will be the tax benefits for Mypes?

  • Exemption from Third Category Income Tax for a period of two years.
  • Extension of the deadlines for the payment of income tax referred to in Supreme Decree No. 179-2004-EF, Single Ordered Text of the Income Tax Law included in article 2.
  • Postponement of the date of payment of the entire income tax is postponed from April 2022, and will be in twenty-four equal and readjusted monthly installments.
  • Total or partial remission of the interest applied to the payments of the Income Tax installments within or outside the term, until March 31, 2022.

Requirements to obtain tax benefits

  • Have the RUC active and had.
  • Having reported economic losses before Sunat, in fiscal years 2020 and 2021, duly declared before Sunat.
  • Evidence risk regarding their productivity and profitability.
  • The legal representative must not have a judicial and/or criminal record related to crimes of robbery, theft, fraud and non-fulfillment of obligations of a sum of money.
  • Not having been sanctioned for having committed an infraction, customs offense or tax offense.
  • Not have a history of non-compliance with tax debts before March 2020, the start of the COVID-19 pandemic.
  • Not having a bankruptcy process, in accordance with current legislation.

Entrepreneurs in the process of formalization must have obtained the RUC from Sunat in fiscal years 2022, 2023 or 2024.

Source: Larepublica

You may also like

Hot News

TRENDING NEWS

Subscribe

follow us