Tax measures approved to increase taxpayer base

The Executive Power published this Friday, February 18, in the newspaper El Peruano two legislative decrees that modify the Tax Code. The measures that are part of the delegation of powers granted by Congress are intended to broaden the taxpayer base and provide new tools to the Tax Administration Superintendency (Sunat) to combat evasion and avoidance of tax obligations.

The first provision is about Legislative Decree No. 1523 that modifies the Tax Code in order to optimize the regulation of control powers of the Sunat and adapt them to the digital transformationallowing the use of the remote channel in tax procedures.

Likewise, it modifies various modifications of the Tax Code so that Sunat can determine the presumed domiciles for those individuals or legal entities that did not define a fiscal domicile at the time of their registration in the Single Taxpayer Registry (RUC).

Likewise, acts such as not requesting or verifying the RUC number in the procedures established by the Tax Code, or not recording it in the documentation of commercial offers, will be considered as infractions of the Tax Code.

In turn, the Sunat will have the power to affect the General Regime of Income Tax, to the subjects registered and re-registered ex officio in the RUC, because they were detected carrying out commercial activities.

Modifications to the RUC Law

For its part, Legislative Decree No. 1524 modifies Legislative Decree No. 943 Law of the Single Registry of Taxpayers and other regulations related to said registry, with the aim of making its use more transparent and massive. In this way, for example, every provider that offers a good or service, even through social networks, must post their RUC.

In this sense, the mandatory registration is established for all subjects who carry out economically taxed activities, for which Sunat is empowered to register ex officio the subjects that carry out activities but are not registered in the RUC and therefore do not pay taxes.

Likewise, taxpayers may request ex officio registration in the RUC of those unregistered subjects with whom they have a business relationship. For eventual cases of not corresponding, ex officio registrations may be challenged before Sunat.

While the companies and subjects that offer goods and services will be obliged to enter their RUC numbers in all the documentation used in their offers. This measure includes those offers made via digital platforms such as emails and social networks.

They approve modification to the Ruc law so that internet providers have a ruc