This Thursday, the Executive published a legislative decree that modifies the Tax Code, with which they seek to optimize the procedures that allow litigation to be reduced through regulatory measures. These changes revolve around the prescription of tax debts, appeals, claims and appeals. To continue; the details: Statement of prescription. This will only be declared […]
Tag: Sunat
Changes to the IR law: with what documents can capital increases be supported?
Yesterday, the Executive Branch approved amending the Income Tax Law in order to establish which documents may be used by taxpayers to support their equity increases from 2023. This, within the framework of the delegation of powers granted by the Congress of the republic. Currently, equity increases It can be justified with simple documents, without […]
Tax collection for February reached S/ 10,644 million, a growth of 5.1%
The National Superintendence of Customs and Tax Administration (Sunat) reported that, in February of this year, the collection amounted to S/ 10,644 million of Net Central Government tax revenues (discounting tax refunds). tax). This result represents an increase of 5.1% compared to the same month last year. Among the factors that affected collection was the […]
Executive strengthens mechanisms to detect unjustified increase in assets
The Government of President Pedro Castillo published the Legislative Decree No. 1527which seeks to strengthen the mechanisms for detecting unjustified capital gains, by amending the Income Tax Law. Onwards, donations may not be used to justify an increase in assets if they are not previously recorded in a public deed (in the case of the […]
Mype: how to issue electronic invoices in April with the Digital Tax Certificate?
The National Superintendence of Customs and Tax Administration (Sunat) recalled that micro and small businesses (Mypes), which from April will have the obligation to issue electronic invoices, can implement their issuance systems at a lower cost using the Digital Tax Certificate, which is delivered free of charge from the 2020. This certificate, which is valid […]
Sunat promotes automatic registration of electronic purchases to facilitate monthly declarations
The National Superintendence of Customs and Tax Administration (Sunat) will execute an automatic proposal for the Electronic Purchase Registry to facilitate timely and voluntary compliance with tax obligations for those taxpayers who issue electronic payment receipts (CPE). This tool —which will be implemented progressively from October of this year— will make companies no longer have […]
RUC will be required for network sales from July 2023
Yesterday, the Executive made official the two legislative decrees on tax matters that make changes to the Tax Code and make modifications to the Law of the Single Taxpayer Registry (RUC). Both measures aim to broaden the taxpayer base and generate higher revenues. In order to make the use of the RUCit will be mandatory […]
BCRP: VAT collection grew 23.8% in the first month of the year
The Central Reserve Bank of Peru (BCRP) reported that the collection by General sales tax (IGV) increased by 23.8% in January 2022 compared to the same month in 2021 (22.9% compared to the first month of 2020), mainly due to the VAT on imports. This way, a growth of twelve consecutive months in the collection […]
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 […]
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 […]