Changes to the RUC law would increase collection by S / 400 million

Last Wednesday in Minister council Three legislative decrees were approved framed in the delegation of powers granted by the Parliamentbeing two of these measures related to the tax issue.

A) Yes, Changes will be made to the RUC law and the Tax Code to adapt them to the digital transformation, which are intended to gradually expand the tax base and generate an additional collection of S / 400 million per year, according to estimates of the Executive that La República was able to know.

expand base

To expand the tax base, the Executive will establish the obligation for all suppliers of goods or services to have the Single Taxpayer Registry (RUC).

In addition, It will be mandatory to record the RUC number, together with the name or business name of the publicized subject, in all documentation through which goods and/or services are offered. This also applies to sales through digital platforms such as social networks or other e-commerce channels, among others. If they don’t, they will be penalized.

In this regard, tax attorney David Bravo indicated that this measure will not only allow the base to be extended but also encourages formalization.

“The fact that it is now mandatory does encourage these providers to formalize,” he said.

In the legislative decree, which could be published today, the National Superintendence of Customs and Tax Administration (Sunat) will also be empowered to automatically register suppliers in the RUC.

What’s more, it will be established that third parties can register the “obligated subjects” in the RUC with whom they have contact due to the functions or activities they perform.

It will also strengthen the Sunatsince when said entity detects that business activity is being carried out, it will be authorized to register them or reactivate the RUCand thus affect them to the General Income Tax Regime (IR).

In the case of providers registered in the RUC but that do not register affectation to third category income, the collecting entity will proceed to affect them to the General Income Tax Regime.

Tributary Code

Among the changes that are being made in the Tax Code are the new presumed domiciles when the natural or legal person does not establish a fiscal domicile, as reported to entities in procedures related to authorizations, licenses, permits or the like or in contracts with private entities; the one declared before Immigration and the one declared before the Ministry of Foreign Affairs.

Likewise, adaptations will also be made to the Tax Code focused on digital.

In this way, Sunat will have access to the accounting operations that are recorded in electronic data processing systems. For this, the entity may require access profiles to said systems; Failure to provide the data will constitute an infringement.

It is also established that the notification is considered made with the deposit of the data message or document, or electronic notification in the case of virtual files.

Finally, the processes of appearance of tax debtors may be carried out virtually or in person.

The data

Attribution. The taxpayer’s right to request and obtain from Sunat the information to access electronic, telematic or other systems on the occasion of remote actions will be established.