Regulation With Tax Incidence

Superintendence Resolution No. 054-2020 / SUNAT, published on March 13, 2020 (before the entry into force of the State of Emergency). 

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Approves the new maturity schedule for the presentation of the 2019 Annual Income Tax Declaration for taxpayers whose net income in that year does not exceed 2300 UIT - Tax Unit (the UIT in force for that year amounts to S/ 4200), that is S/ 9,660,000.

The new maturity schedule is as follows:

Superintendence Resolution No. 055-2020 / SUNAT, published on March 16, 2020.

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They approve the new timeline for the filing of the Affidavit of February 2020 for taxpayers whose net income in 2019 did not exceed 2300 UIT.

Superintendence Resolution No. 058-2020 / SUNAT, published on March 18, 2020.

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Measures:

• The maturity term corresponding to the March 2020 installment is extended, establishing that the fractionation of the tax debt is not lost if the payment is made until April 30, 2020.
• The free disposition of the account of deductions from the accumulated balance as of March 15, 2020 may be requested from March 23, 2020 until April 7, 2020.
• Records and books can be kept until May 4, 2020.

Resolution of the Deputy National Superintendency of Internal Taxes No. 008-2020 / SUNAT, published on March 20, 2020.

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It is established that SUNAT can apply its discretion and not administratively sanction taxpayers for infractions committed since March 16, 2020.

Superintendence Resolution No. 061-2020 / SUNAT, published on March 24, 2020

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The expiration schedule for the 2019 Annual Income Tax Return is modified for taxpayers who have generated net income of up to 5,000 UIT, that is, S/ 21,000,000.

The new schedule is as follows: 

Law No. 31011, published on March 27, 2020 

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The Congress of the Republic delegated legislative powers to the Executive Power to legislate, among other matters, in matters of fiscal and tax policy. The topics included in this measure are listed below:

• Temporary suspension of current tax rules.
• Extension of the early recovery of the IGV for the acquisition of capital goods.
  • Fractionation and special deferral of tax debt for sectors affected by COVID-19.
  • Modification of payments on account of the Corporate Income Tax.
  • Deduction of donations for Income Tax purposes.
  • Accelerated depreciation of some fixed asset accounts.
  • Extension for SUNAT regarding digital signature.
  • Extension of the tax loss carryover period.
  • Modification of the tax regimes applicable to smaller companies.

Superintendence Resolution No. 065-2020 / SUNAT, published on March 30, 2020.

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The undeniable impact caused on the income level of taxpayers by the emergency measures issued by the Government in the face of the threat of COVID-19, has determined that SUNAT expands the facilities initially granted for compliance with tax obligations.

Measures for taxpayers whose net income in fiscal year 2019 does not exceed 2300 UIT, that is, S/ 9,660,000: 

• The extension of the due dates of the declaration and payment of the monthly tax obligations for the period February 2020 initially planned until April, extends until June, according to the following schedule:

• Some obligations are partially excepted from the extension, taking into account the need to have the resources that enable the provision of the necessary health services for the population, as well as not affecting compliance with labor obligations. In this sense, the PDT Electronic Return - PLAME, Virtual Form No. 0601 corresponding to the period February 2020 must be submitted applying the following schedule:

• The PLAME for the months of March and April 2020 will be presented according to the originally established schedule.

 Measures for taxpayers who have generated a net income in 2019 up to 5,000 UIT, that is, S/ 21,000,000:

• The due dates for the declaration and payment of the monthly tax obligations for the periods March and April 2020 are extended, including the due dates for the declaration and payment in cash or of the ITAN quotas, according to the following schedule:

• Some obligations are partially excepted from the extension. In this sense, the PLAME for the months of March and April 2020 will be presented according to the originally established schedule. 

Other measures:

• The standard also postpones the terms of other formal obligations for in the taxable year 2019, had earned third‐category net  income  between 2,300 to 5,000 UIT, such as the maximum dates of delay of the Sales and Income Registry and the Registry of Electronic purchases, as well as books and records related to tax matters, among others.
• In addition, it is established that the non-compliance with payment of the tax fractionation of the quotas corresponding to the months of March and April 2020, will not be considered as unpaid quotas or as the cause of loss of that tax benefit, provided that they are paid until May 29 2020.

Superintendence Resolution No. 066-2020 / SUNAT, published on March 31, 2020.

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The default interest rates and repayment interest, in national and foreign currency, are modified as of April 1, 2020, as a measure against the temporary effect of contraction of the Peruvian economy as a result of the COVID-19 outbreak.

Measures:

• Default Interest Rate (TIM) applicable to tax debts corresponding to taxes administered and / or collected by SUNAT: 1% monthly for National Currency and 0.50% for Foreign Currency.
• Interest rate applicable to returns made for payments made improperly or in excess: 0.42% monthly National Currency and 0.25% monthly Foreign Currency.

 Superintendence Resolution No. 067-2020 / SUNAT, published on March 31.

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They establish additional measures related to the request for free disposal of the amounts deposited in the accounts referred to in the system of payment of tax obligations that had to be presented in the first days of April 2020.

Measures:

• Considering that the special emergency procedure for the request for the free disposal of the amounts deposited has as its only dates between March 23 and April 7, 2020, it has been chosen to defer the dates of presentation of the requests of the general regime between on April 8 and 16, 2020.

Superintendence Resolution No. 069-2020-SUNAT, published on April 13, 2020: “Superintendence Resolutions No. 055-2020 / SUNAT and 065-2020 / SUNAT are modified to adapt them to the extension of compulsory social isolation (quarantine) "

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Measures:

• Resolutions No. 055-2020 / SUNAT and 065-2020 / SUNAT are amended in order to adapt them to the extension of social isolation provided by Supreme Decree No. 064-2020-PCM, thereby extending the dates of maturity to comply with the monthly declarations and payments of the concepts referred to in Article 7 of Resolution No. 183-2011 / SUNAT and the presentation of the monthly payment sheet that is made using the PDT Form PLAME-Virtual Form No. 0601.
• In this sense, the expiration dates of February are extended for the aforementioned items regarding companies with net income in 2019 of up to 2,300 UIT, that is, S/ 9,660,000, which now expire between May 5 and 12.
• Likewise, the expiration dates of March are extended for the aforementioned concepts related to taxpayers who have generated net income of up to 5,000 UIT, that is, S/ 21,000,000, which now expire between May 15 and 25.

Legislative Decree No. 1462, published on April 17, 2020.

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 Measures: 

• The term of the authorization given to SUNAT to exercise the functions of registration or verification entity for the Peruvian State referred to in the Fourth Complementary, Transitory and Final Provision of Law No. 27269 is extended until December 31, 2021 , Law of Digital Signatures and Certificates.
• In this sense, until that date, SUNAT will have the capacity to provide Digital Certificates free of charge to natural and legal persons that generate annual net income of up to 300 UIT.
• As of January 1, 2022, SUNAT will be able to continue with its functions as a registration or verification entity as long as it has complied with the respective accreditation procedures before INDECOPI, an entity that will have a maximum period of 120 business days to complete it.
• Once accredited as a registration entity for the Peruvian State – EREP, SUNAT may continue to enter into agreements with Certification Entities for the Peruvian State or with Private Certification Entities for the issuance or cancellation of the respective digital certificates.

Legislative Decree No. 1463, published on April 17, 2020.

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Measures:

• The validity of the Special Regime for Early Recovery of the General Sales Tax is extended until December 31, 2023 to promote the acquisition of capital goods, regulated in Chapter II of Law No. 30296, resulting in application to imports and / or local acquisitions of new capital goods made during its term.
• Likewise, the scope of the scheme has been expanded, providing that, exceptionally until December 31, 2021, taxpayers of the General Sales Tax whose annual net income is greater than 300 ITU and up to 2,300 ITU and who are covered by the MYPE Income Tax Tax Regime or the General Income Tax Regime. In this case, the regime will apply to imports and / or local acquisitions of new capital goods carried out from January 1, 2020 to December 31, 2021.

Resolution No. 072-2020 / SUNAT, published on April 20, 2020.

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Measures:

• Resolution N ° 062-2020 / SUNAT is amended to include in the special procedure for inscription in the RUC the domiciled foreign natural persons who are hired to face the outbreak of COVID-19.

Supreme Decree No. 086-2020-EF, published on April 21, 2020.

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Measures:

• Requirements are made more flexible so that taxpayers can deduct expenses for losses, in view of the declaration of National Emergency declared by Supreme Decree No. 044-2020-PCM.
• Certainly, while notary functions are suspended, it is established that when the cost of inventories to be destroyed added to the cost of inventories previously destroyed in the same year is up to ten 10 UIT, SUNAT will accept as evidence the destruction of inventories supported by a report that must contain certain minimum information, provided that the act of destruction is previously communicated within a period of not less than two business days prior to the date on which the destruction of said assets will take place. In order for SUNAT to accept as evidence the destruction of inventories sustained in the aforementioned report, it must be submitted to said Superintendency in the manner, term and conditions established by it.

Supreme Decree No. 088-2020-EF, published on April 22, 2020: “They extend the deadline for the submission of financial information for the automatic exchange of information as agreed in international treaties and in Commission decisions. of the Andean Community ”.

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Measures:

• Supreme Decree No. 256-2018-EF, Regulation that establishes the financial information that must be provided to SUNAT so that it can carry out the automatic exchange of information in accordance with what is agreed in international treaties and in the Decisions of the Commission of the Andean Community, specifies that the presentation is annual during the period between January 2 and May 31 of the year following that corresponding to the information to be declared and that SUNAT will establish the applicable dates.
• Likewise, the Regulation indicates that the financial information relating to the year 2018, corresponding to the pre-existing high-value accounts of natural persons, must be submitted to SUNAT from January 2, 2020 until May 29, 2020.
• In this sense, due to the COVID-19 crisis, it has been decided to extend until July 31, 2020 the period for financial institutions subject to reporting to present to SUNAT the financial information corresponding to the year 2018 and 2019.
• By means of a Superintendency resolution, SUNAT will establish the maximum dates on which the aforementioned presentation must take place.

Superintendency Resolution No. 073-2020 / SUNAT, published on April 28, 2020: "Dates of designation of electronic issuers have been postponed and other facilities have been granted."

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Measures:

• Quarantine prevents the continuity of the implementation processes necessary to comply with the obligation to issue electronic payment vouchers, whether the taxpayer does it directly or hires an electronic service provider to do so, which have also not been considered as essential services.
• Likewise, the implementation of an electronic payment receipt issuance system implies incurring costs that may impact companies recently registered in the RUC and whose activities have been paralyzed as a result of the State of National Emergency.
• In this context, SUNAT has provided facilities for subjects who acquired the status of electronic emitter by determination on April 1, 2020.
• Likewise, new designation dates have been established for: i. Subjects who acquired the quality of electronic issuer by choice in the months of November 2019 to February 2020; ii. Subjects who enrolled or are enrolled in the RUC in the months of February through May 2020.
• Finally, the designation of the AFPs and the supervised companies as electronic issuers in the SEE is postponed.

Legislative Decree No. 1471, published on April 29, 2020: "Legislative Decree amending the Income Tax Law and other provisions."

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Measures:

• Exceptionally, rules have been incorporated into the Income Tax Law for the determination of payments on account of the Income Tax of the third category corresponding to the months of April to July of the 2020 taxable year, with the option that taxpayers can reduce or suspend them; in order to help reactivate the economy and mitigate the impact on the national economy produced as a consequence of the declaration of a State of National Emergency due to the outbreak of COVID-19.

Resolution No. 075-2020 / SUNAT, published on April 29, 2020: "Superintendency Resolutions No. 055-2020 / SUNAT and 065-2020 / SUNAT are modified to adapt them to the new extension of compulsory social isolation (quarantine)" .

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Measures:

• Superintendency Resolutions No. 055-2020 / SUNAT and 065-2020 / SUNAT are modified to adapt them to the new extension of compulsory social isolation (quarantine).
• Thus, the expiration dates for the declaration and payment of the monthly tax obligations of certain taxpayers are extended from February to June 2020, as well as the maximum delay dates of the Sales and Income Registry and the Electronic Purchase Registry of March. to June 2020.

Legislative Decree No. 1481, published on May 8, 2020.

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Measures:

• Provision has been made for taxpayers domiciled in the country that generate third category income that have opted or are opting, as appropriate, to offset their total net loss of third category from a Peruvian source under system a) of compensation for losses provided in the Article 50 of the Income Tax Law, may offset the loss recorded in the 2020 taxable year by allocating it year by year, until its amount is exhausted, to the third category net income obtained in the 5 immediate subsequent years computed from of the taxable year 2021 (that is, until 2025, inclusive).
• The balance that is not compensated after the expected period has elapsed, cannot be computed in the following exercises.
• The rule takes effect on May 9, 2020.

Superintendency Resolution No. 076-2020 / SUNAT, published on May 8, 2020: "The Easy Declare 621 IGV - Monthly Income form is modified and a new version of PDT No. 621 IGV- Monthly Income is approved."

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Measures:

• In order for tax debtors to exercise the option of applying the provisions of the Fifty-Third Transitory and Final Provision of the TUO of the Income Tax Law, incorporated by Legislative Decree No. 1471, to suspend or modify payments On account of the third category of the periods April, May, June and / or July of the taxable year 2020, the Easy Declaration 621 IGV-Monthly Income has been modified, which must be used as of May 11, 2020.
• In addition, version 5.7 of PDT No. 621 IGV - Monthly Income is approved, which must also be used as of May 11, 2020 to present the original, substitute or corrective declarations that correspond, as indicated in the Only Provision Transitional Complementary of the Resolution of Superintendency N ° 335-2017 / SUNAT, except in the case in which the option established by the fiftieth transitory and final provision of the Fifty-third Transitional and Final Provision of the TUO of the Income Tax Law is exercised , assumption in which only the Easy Declara 621 IGV-Monthly Income modified by the mentioned resolution may be used.

Superintendency Resolution No. 077-2020 / SUNAT, published on May 8, 2020: "It is approved the creation of the Virtual Parties Table of the National Superintendence of Customs and Tax Administration."

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Measures:

• The SUNAT Virtual Parts Table (MPV-SUNAT) is created, in order to facilitate the administration of the presentation, in this way, of documents that are presented in person at the dependencies of the aforementioned entity, as well as Your inquiry through this platform that is made available on the SUNAT Portal (www.sunat.gob.pe).
• When the MPV-SUNAT is used, unless otherwise provided, the presentation of documents will be governed by the following: i. Documents submitted between 00:00 and 16:30 on a business day are considered to be filed on the same business day; ii. Documents submitted after 4:30 p.m. until 11:59 p.m. are considered filed the next business day; iii. Documents submitted on Saturdays, Sundays and holidays, or any other non-business day, are considered to be submitted on the first following business day.

Superintendency Resolution No. 078-2020 / SUNAT, published on May 9, 2020: "Superintendency Resolution establishing the additional temporary procedure for registration in the RUC and reactivation of said registry using the SUNAT virtual parts table".

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Measures:

• The additional temporary procedure for registering in the RUC and reactivating said registry has been established using the SUNAT virtual parts table (MPV-SUNAT).
• The provisions of this standard do not apply in those cases in which legal entities, in accordance with current regulations, are established through the Sunarp Digital Intermediation System (SID-Sunarp).

Legislative Decree No. 1487, published on May 10, 2020: "Legislative Decree establishing the Deferral and / or Fractionation Regime of tax debts administered by SUNAT."

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Measures:

• The Deferral and / or Fractionation Regime of the tax debts administered by the SUNAT (RAF), which constitute income from the Public Treasury or ESSALUD, has been established, in order to mitigate the impact of the isolation and compulsory social immobilization measures ordered in the declaration of a State of National Emergency as a consequence of COVID-19.
• The deadline for submitting the foster care application begins on May 11 and ends on August 31, 2020; however, said term may be extended by Supreme Decree in accordance with the evaluation of the economic effects of the pandemic generated by COVID-19.

Legislative Decree No. 1488, published on May 10, 2020: "Legislative Decree establishing a Special Depreciation Regime and modifying depreciation terms".

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Measures:

• A special depreciation regime has been established, exceptionally and temporarily, for taxpayers of the General Income Tax Regime.
• Likewise, the depreciation terms have been modified, by increasing the percentages for certain assets, in order to promote private investment and provide greater liquidity given the current economic situation due to the effects of COVID-19.
• The provisions of this rule will take effect on January 1, 2021.

Superintendency Resolution No. 082-2020 / SUNAT, published on May 13, 2020: "It is  established the maximum dates to present in 2020 the declaration of financial information for the automatic exchange of information."

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Measures:

• It has been arranged that the informative sworn statement referred to in Resolution No. 270-2019 / SUNAT, containing the financial information for the year 2019, will be submitted to SUNAT on July 23 or 24, depending on the last number of RUC of the reporting entity.
• This schedule will also be applicable for the presentation of the Financial Report-ECR declaration corresponding to the year 2018 regarding the pre-existing high value accounts of natural persons that is presented in the year 2020.

Superintendency Resolution No. 086-2020 / SUNAT, published on May 17, 2020: “There are established provisions for registration in the RUC and delivery of the user code and Clave Sol to the subjects that are constituted through the SID-SUNARP” .

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Measures:

• The Resolution of the National Superintendent of Public Registers N ° 045-2020-SUNARP / SN, established that as of May 25, 2020, the notarial parts that contain the constitutive act of corporations, closed corporations, commercial liability companies limited and individual companies with limited liability to register in the Registry of Legal Persons of the Registry Office of Lima and the Registry Office of Callao, are issued with a digital signature and are processed exclusively through the SUNARP Digital Intermediation System (SID -SUNARP).
• In this context, it has been established that, in the case of the subjects constituted through the SID-SUNARP, the provisions of the registration and activation procedure of the RUC number established in Article 5-A and annexes 1B and 1C of Resolution No. 210-2004 / SUNAT (registration through SISEV and activation through SUNAT Virtual), as well as the one referring to obtaining the user code and the SOL Code provided in Article 3-A of the Resolution No. 109-2000 / SUNAT.
• Likewise, it has been provided that, until the end of the term of the Health Emergency established by Supreme Decree No. 008-2020-SA and, if applicable, its extensions, the activation of the number of RUC of the subjects constituted to Through the SID-SUNARP it must be done through SUNAT Virtual, with the respective user code and SOL Key, unless there is any impediment to its use, for example, due to situations of low or no internet connectivity.

Resolution No. 090-2020 / SUNAT, published on May 20, 2020: “Superintendency Resolution establishing a Special Procedure for obtaining the User Code and / or SOL Code through the SUNAT People APP and extending the term for the sending declarations and communications related to the Electronic Emission System ”.

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Measures:

• SUNAT has been adopting various measures not only to facilitate compliance with tax obligations, but also to reduce the actions that the administrators carry out in person. In this sense, it has been determined the need to regulate an additional and totally virtual temporary procedure that, through the use of the SUNAT People APP, allows to acquire the quality of SUNAT Online Operations user and, where appropriate, obtain a new user code and / or SOL code in certain cases in which the applicant or, in the case of subjects other than natural persons, their legal representative, have a national identity document; This procedure also includes verifying your identity through validation questions or through the biometric fingerprint verification service provided by the National Registry of Identification and Civil Status (RENIEC).
• Consequently, a special procedure has been established that will be in force until August 15, 2020, to obtain the user code and / or SOL key through the SUNAT People APP, in certain cases in which the applicant or, In the case of subjects other than natural persons, their legal representative has a national identity document.
• Likewise, the extension until June 9, 2020 of the delivery deadlines - directly or through the SBI - of the informative declarations and communications related to the SEE is planned: i. that originally expired from March 16, 2020 to May 10, 2020, for subjects who in the 2019 taxable year have obtained third category net income of up to 2,300 UIT or have obtained or received income other than that of third category that together do not exceed that amount; or, ii. originally due from March 31, 2020 to May 10, 2020, for subjects who in the taxable year 2019 have obtained third category net income of more than 2,300 UIT up to 5,000 UIT or have obtained or received income other than the third category that when added together do not exceed that amount.

Superintendency Resolution No. 094-2020 / SUNAT, published on May 28, 2020: "Modify Res. No. 058-2020 / SUNAT, regarding the causes of loss of deferrals and / or subdivisions or refinancing."

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Measures:

• Resolution N ° 058-2020 / SUNAT has been modified in order to adapt the causes of loss of subdivision and / or postponement to the extension of the State of National Emergency and the mandatory social isolation (quarantine) provided by Supreme Decree N ° 094-2020-PCM. In this way, you will not lose the installment and / or deferment or refinancing, if the installments or the deferred debt that are due between 03.31.20 and 06.30.20, including the corresponding default interest, are paid until 07.31.20.

Superintendency Resolution No. 098-2020 / SUNAT, published on May 29, 2020: "Dates for designation of electronic issuers postponed."

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Measures:

• The designation as electronic issuers of the following subjects, who had originally been designated as such as of 01.06.20 and 01.07.20: has been postponed:

1. 1. Companies in the financial system, insurance and savings and credit cooperatives not authorized to capture resources from the public, which are under the control of the SBS.
   2. Subjects who have obtained annual income greater than or equal to 75 UIT as of December 31, 2019.
   3. Subjects who have obtained annual income greater than or equal to 23 UIT as of December 31, 2019.
   4. Subjects who have obtained annual income of less than 23 UIT as of December 31, 2019.

• The postponement of the designation of the first ones will be until November 1, 2020. For the other subjects, it will depend on the type of voucher to be issued, from January 1 or July 1, 2021, including January 1, 2022.

Superintendency Resolution No. 099-2020 / SUNAT, published on May 30, 2020: "Modify Superintendency Resolutions No. 271-2019 / SUNAT, 055-2020 / SUNAT and 065-2020 / SUNAT considering the new expansion of insulation mandatory social (quarantine) ”.

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Measures:

• Superintendency Resolutions No. 271-2019 / SUNAT, 055-2020 / SUNAT and 065-2020 / SUNAT have been modified to adapt them to the new expansion of compulsory social isolation provided by Supreme Decree No. 094-2020-PCM.
• In this sense, certain measures have been foreseen that will be applied to the main taxpayers and others that will be applied to subjects other than these.
• Taxpayers who do not qualify as the main taxpayers now have new extensions for the filing of the 2019 Annual Income Tax return, monthly returns, the maximum dates of delay of the sales and purchase records, and for shipping of the informative sworn statements and communications of the SEE.

Resolution No. 0008-2020-SUNAT / 300000, published on June 7, 2020: “Extend the discretionary power provided for in the Resolution of the Deputy National Customs Superintendency No. 006-2020-SUNAT / 300000, during the declared state of national emergency. as a consequence of COVID-19 ”.

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Measures:

• The discretionary power not to determine or sanction the infractions provided for in the General Customs Law, established by Superintendency Resolution No. 006-2020-SUNAT / has been extended from June 10, 2020 until June 30 of the same month. 300,000.
• Likewise, it is specified that there is no refund or compensation for the payments made related to the infractions subject to the discretion extended.

Supreme Decree No. 155-2020-EF, published on June 23, 2020: “Approve the Regulation of the Deferral and / or Fractionation Regime of the tax debts administered by the National Superintendence of Customs and Tax Administration - SUNAT (RAF) "

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Measures:

• The Regulation of the Deferral and / or Fractionation Regime of the debts administered by the SUNAT (RAF) has been approved, approved by Legislative Decree No. 1487.
• It should be noted that the deadline for submitting the foster care application has been extended until September 30, 2020.
• The reception will begin on the effective date of the SUNAT superintendency resolution that establishes the form and conditions for the presentation of said request.

Resolution of the Deputy National Superintendency of Internal Taxes No. 011-2020 SUNAT / 700000, published on July 1, 2020: “They modify the discretionary power in the administration of sanctions for tax infractions incurred during the state of National Emergency declared as a consequence of the COVID-19 ”.

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Measures: 

• It has been established that the provisions of the Deputy National Superintendency of Internal Taxes Resolution No. 008-2020-SUNAT / 700000, which provided for the discretionary power not to apply sanctions for tax offenses, apply to offenses committed or detected, according to corresponds, between March 16 and June 30, 2020.
• The discretionary power not to administratively sanction the tax offenses incurred by tax debtors whose tax domicile as of June 26, 2020 is located in the departments where the mandatory social isolation measure is applied, that is, in Arequipa, Ica, Junín, Huánuco, San Martín, Madre de Dios and Áncash, will be applied from July 1, 2020 until the aforementioned measure is concluded.
• The refund or compensation of the payments linked to the infractions that are a matter of discretion will not proceed.

Superintendency Resolution N ° 113-2020 / SUNAT, published on July 4, 2020: “Norms related to the Deferral and / or Fractionation Regime of the tax debt established by Legislative Decree N ° 1487”.

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Measures:

• The rules have been approved to take advantage of the deferment and / or fractionation of the tax debt established by Legislative Decree No. 1487.
• In this sense, Virtual Form N ° 1704 - “Virtual Fractionation Form - RAF” has been approved, which will be available to interested parties as of July 8, 2020.

Deputy Superintendency Resolution No. 013-2020-SUNAT / 300000, published on July 5, 2020: "Approve discretionary power not to determine or sanction infractions provided for in the General Customs Law during the mandatory social isolation provided in Supreme Decree N ° 116-2020-PCM as a consequence of COVID-19 ”.

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Measures:

• The application of the discretionary power has been approved so as not to determine or sanction the infractions provided for in the General Customs Law committed in the municipalities of Chimbote, Mollendo, Pisco, Puerto Maldonado and Tarapoto, from July 1 to 31 2020, considering that in these municipalities they have jurisdiction in the departments in which compulsory social isolation is maintained, which could lead to non-compliance with customs obligations.

Supreme Decree No. 190-2020-EF, published on July 16, 2020: “Extend the deadline for the presentation of financial information for the automatic exchange of information as agreed in the International Treaties and in the Decisions of the Commission of the Andean Community ”.

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Measures:

• The deadline for reporting financial institutions to submit financial information to SUNAT has been extended to August 31, 2020:
  • From the year 2018 corresponding to the high value pre-existing accounts of natural persons referred to in the first paragraph of the only transitory complementary provision of Supreme Decree No. 256-2018-EF, which corresponds to the high value pre-existing accounts of the natural persons and whose presentation was to be made to SUNAT from January 2 to May 29, 2020.
  • From the year 2019 that must be presented to SUNAT in accordance with the provisions of Article 7 of Supreme Decree No. 256-2018-EF, which provides that financial information must be presented annually, during the period from January 2 to May 31 of the year following that to which the information to declare corresponds.
• By means of a superintendency resolution, SUNAT will establish the maximum dates on which the aforementioned presentation must take place.

Ministerial Resolution No. 205-2020-EF / 40, published on July 17, 2020.

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Measures:

• The “Procedure for the electronic notification of administrative acts issued by the Tax Court and other acts that facilitate the resolution of disputes” has been approved, in order to adopt the use of technological tools in notification proceedings, in the framework of the Sanitary Emergency by COVID-19, and expand the universe of subjects who are required to join electronic notification system, including District municipalities of Lima, Provincial Municipalities and users - administrated who have files pending resolution.
• It is specified that said Procedure will enter into force as of July 30, 2020.

Superintendency Resolution No. 120-2020 / SUNAT, published on July 20, 2020: "Establish new maximum dates to present in 2020 the declaration of financial information for the automatic exchange of information."

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Measures:

• It has been established that the informative sworn statement referred to in the Superintendency Resolution No. 270-2019 / SUNAT, which contains the financial information for the year 2019, must be submitted to SUNAT between August 26 and 27, 2020 , based on the last digit of the RUC.
• This schedule will also be applicable for the presentation of the Financial Report-ECR statement corresponding to the year 2018, regarding the pre-existing high value accounts of natural persons that is presented in the year 2020.

Superintendency Resolution No. 000122-2020 / SUNAT, published on July 23, 2020.

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Measures:

• The entry into force, from July 24, 2020, of numeral 3 of literal D of section VI of the general procedure "Import for consumption" has been provided DESPAPG.01 (version 8), which establishes the assumptions of exception to the mandatory application of advance clearance established as of July 31, 2020.
• The modification is made on the grounds that not assigning the merchandise to the advance clearance modality in cases that are mandatory, constitutes the infraction provided for in the General Customs Law; therefore, it was necessary to advance the entry into force of the exceptions provided for said obligation in order to avoid that in the aforementioned cases the infractions contained in the Table of sanctions applicable to the infractions provided for in the General Customs Law are configured .

Resolution of the Superintendency No. 000016-2020-SUNAT / 300000, published on August 12, 2020.

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Measures:

• The application of the discretionary power has been approved not to determine or sanction the infractions provided for in the General Customs Law committed in the Customs Intendances of Cusco, Chimbote, Ilo, Mollendo, Pisco, Puerto Maldonado, Puno, Tacna and Tarapoto, from August 1 to August 31, 2020, considering that said municipalities have jurisdiction in the departments in which mandatory social isolation is maintained, which could lead to non-compliance with customs obligations.

Superintendency Resolution N ° 138-2020 / SUNAT, published on August 23, 2020.

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Measures:

• The virtual procedure has been approved, on a permanent basis, so that certain natural persons who have a national identity document can register in the RUC and obtain the SOL password.

Resolution of the Deputy National Superintendency of Internal Taxes No. 000016-2020-SUNAT / 700000, published on August 31.

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Measures:

• The application of the discretionary power not to administratively sanction the infraction typified in article 175, numeral 10 of the Tax Code, has been provided for “not registering or recording within the maximum delays, income, income, assets, assets, sales, remuneration or taxed acts, or to register or write them down for lower amounts in the book and / or electronic register that is obliged to keep in this way in accordance with the laws, regulations or Resolution of the Superintendency of SUNAT ”, provided that meet the criteria established in the Annex of the resolution in question.

Superintendency Resolution No. 000019-2020-SUNAT / 300000, published on September 17.

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Measures:

• The application of the discretionary power has been approved not to determine or sanction the infractions provided for in the General Customs Law committed in the Customs Intendances of Cusco, Chimbote, Ilo, Mollendo, Pisco, Puerto Maldonado, Puno, Salaverry and Tacna, from September 1 to September 30, 2020, considering that said municipalities have jurisdiction in the departments in which mandatory social isolation is maintained, which could lead to non-compliance with customs obligations.
• The discretionary power related to the infraction with the code P44 of the Table of Sanctions applies even to the merchandise arrived until September 30, 2020, even when they are destined to the import regime for consumption under the modality of deferred dispatch after from that date, taking into account that the operations related to these goods may also be affected by quarantine.

Resolution of the Superintendency No. 000190-2020 / SUNAT, published on October 31, 2020: "Incorporates electronic claim files into the integrated system of the virtual file."

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Measures:

• Electronic claim files have been incorporated into the integrated virtual file system (SIEV). In this way, SUNAT will be able to manage and keep the electronic files of the claim procedures and taxpayers will be able to submit their claim writing through this means.
• The aforementioned resolution will enter into force on December 1, 2020.

Superintendency Resolution No. 000191-2020 / SUNAT, published on October 31, 2020: “Postpone the appointment of electronic issuers and modify other provisions of Superintendency Resolution No. 252-2019 / SUNAT.

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Measures:

• It has been arranged to postpone the date of designation as electronic issuers of the companies of the Financial and Insurance System, as well as of the cooperatives, in order that they have enough time to complete the implementation processes for the issuance of their payment vouchers through VER.
• Likewise, the exception applicable to the aforementioned companies has been extended until December 31, 2021, to grant the SBS supervised companies voucher, the electronic invoice, the sales slip and electronic notes, when they are issued for the operations carried out with a final consumer.
• Finally, it is allowed, exceptionally, that until June 30, 2021 the Banco de la Nación can issue the authorized documents referred to in literal b) of inc. 6.1 of numeral 6 of article 4 of the Payment Voucher Regulations, since the implementation of the "DNI Account" implies additional developments that impact the processes necessary for the issuance of payment vouchers through the SEE.

Superintendency Resolution No. 000198-2020 / SUNAT, published on November 16, 2020: "Modifies the specific procedure" Valuation of goods according to the WTO Value Agreement "DESPAPE.01.10a (version 6)".

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Measures:

• The specific procedure "Valuation of goods according to the WTO Value Agreement" DESPA-PE.01.10a (version 6) "is modified.
• In this sense, the new parameters are incorporated for the calculation of the reasonable doubt period, the situations that justify its extension and the definition of the price indicator.
• Likewise, the presentation, through electronic means, of documentation, information or communication is regulated due to the reasonable doubt procedure, through the SUNAT Virtual Parties Table.

Superintendency Resolution No. 000016 / SUNAT, published on February 2: "Standards are approved to facilitate compliance with tax obligations in departments with an extreme alert level and a very high alert level."

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Measures:

• Taxpayers with net income of the third category of up to 2300 UIT, or that have obtained or received income other than those of the third category that added together do not exceed the referred amount, with tax domicile on January 27, 2021 in the departments classified with an extreme alert level or a very high alert level, may extend: (i) the declaration and payment of the monthly tax obligations corresponding to the period January 2021, until the expiration dates corresponding to the period February 2021; and, (ii) the maximum delay dates for the registration of purchases and the electronic sales and income registry corresponding to the month of January 2021, up to the maximum delay dates corresponding to the month of February 2021.

Resolution of the Superintendency No. 023-2021 / SUNAT, published on February 14: “Res. No. 000016-2021 / SUNAT is modified in order to adapt it to the new provisions on areas with extreme alert level and very high alert level ”.

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Measures:

• Supreme Decree No. 023-2021-PCM establishes the repeal, as of February 15, 2021, of Article 1 of Supreme Decree No. 002-2021-PCM and modifies paragraph 8.1 of Article 8 of Supreme Decree No. 184-2020-PCM in order to establish alert levels by department and province from that date.
• As a consequence of this, in order to adapt it to the aforementioned modifications, SUNAT has modified Superintendency Resolution No. 000016-2021 / SUNAT, which establishes the expiration dates and special delay periods for tax debtors who, in the taxable year 2020, would have obtained third category net income of up to 2,300 (two thousand three hundred) UIT, or who would have obtained or received income other than third category income that, when added together, does not exceed the referred amount, and whose tax address, at 27 January 2021, is located in those departments and / or provinces classified with Extreme Alert Level or Very High Alert Level.

Superintendency Resolution No. 000044-2021 / SUNAT, published on March 31: "Modify the Default Interest Rate in national currency applicable to taxes administered or collected by SUNAT."

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Measures:

• The Default Interest Rate (TIM) applicable as of April 1, 2021 to tax debts in national currency, corresponding to taxes administered and / or collected by SUNAT, has been set at 0.90% per month.

Supreme Decree No. 066-2021-EF, published on April 15: "Approve the Regulation of the Deferral and / or Fractionation Regime for the Tourism Sector (RAF - TOURISM)".

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Measures:

• The Ministry of Economy and Finance formalizes the Regulation of the deferral and / or division regime for the tourism sector (RAF-Tourism). This document, which consists of five articles, carries the regulatory provisions to apply the RAF-Tourism of the tax debts administered by SUNAT that constitute income from the Public Treasury or the Social Health Security (ESSALUD) established by law.

Supreme Decree No. 106-2021-EF, published on May 13: "Extends the deadline for the presentation of financial information for the automatic exchange of information in accordance with what is agreed in the International Treaties and in the decisions of the Community Commission Andean ”.

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Measures:

• In the framework of the provisions of Supreme Decree No. 256-2018-EF, which approved the Regulation that establishes the financial information that must be provided to SUNAT in order to carry out the automatic exchange of information in accordance with what is agreed with the treaties international and in the Decisions of the Commission of the Andean Community; The Ministry of Economy and Finance decides to extend until July 31, 2021 the deadline for financial institutions subject to report to submit financial information to SUNAT:
  • From the year 2018 corresponding to pre-existing accounts of low value of natural persons referred to in the second paragraph of the Only Transitory Complementary Provision of Supreme Decree No. 256-2018-EF.
  • From the year 2020 that must be presented to SUNAT in accordance with the provisions of paragraph 7.2. of article 7 of Supreme Decree No. 256-2018-EF.
• SUNAT, by means of a superintendency resolution, will establish the maximum dates on which the referred presentations must be made.

Superintendency Resolution No. 000069-2021 / SUNAT, published on May 15: "They establish new maximum dates to present in the year 2021 the declaration of financial information for the automatic exchange of information."

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Measures:

• By means of Supreme Decree No. 106-2021-EF, the deadline for submitting the information related to 2018 was extended until July 31, 2021, referred to in Resolution of the Superintendency No. 270-2019 / SUNAT, corresponding to the pre-existing accounts of low value of natural persons, as well as the deadline for submitting the financial information corresponding to the year 2020 and it was provided that SUNAT, by means of a superintendency resolution, would establish the maximum dates on which the referred presentations must be made.
• The approved resolution complies with establishing the new maximum dates to present the indicated informative affidavit. Thus, according to the new schedule, the data with the financial information corresponding to the year 2020 and that corresponding to the year 2018 regarding the pre-existing accounts of low value of the people must be presented according to the last digit of the RUC: 0, 2, 4, 6 and 8, will correspond to July 22, 2021; 1, 3, 5, 7 and 9, on July 23, 2021.

Resolution of the Superintendency No. 000070-2021 / SUNAT, published on May 16: "They approve norms referring to the deferral and / or fractionation regime of the tax debt for the tourism sector and regulate additional channels to make the payment of the debt subject to acceptance of various postponements and / or divisions ”.

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Measures:

• The First Final Complementary Provision of Law No. 31103 established the Regime of postponement and / or fractionation for the tourism sector (RAF-Tourism) of tax debts administered by SUNAT that constitute income from the Public Treasury or ESSALUD, whose Regulations were approved by Supreme Decree No. 066-2021-EF.
• The approved resolution establishes the form and conditions for the presentation of the request of shelter to the RAF-Tourism and for the withdrawal of the referred request, as well as provisions destined to regulate the characteristics of the guarantees, the form, term and conditions in the that are delivered or formalized and other provisions applicable to these, including their renewal.
• Likewise, to facilitate the payment of the debt subject to various deferrals and / or installments of a general or particular nature, the use of SUNAT Virtual and the SUNAT APP as additional channels to make said payment has been regulated.

Urgency Decree No. 050-2021, published on May 27: “Emergency Decree that establishes measures for the implementation of making the goods or service user available to the purchaser and to the National Superintendency of Customs and Tax Administration ( SUNAT) of the invoice and receipt for electronic fees during the pandemic ”.

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Measures:

• The COVID-19 pandemic affects the growth prospects of the global economy and the Peruvian economy and generates a decrease in sales in many business sectors, for which companies have had to prioritize their income to maintain the continuity of its operations, a fact that has made it difficult to comply with the operational and systems adjustments for the year 2021, as ordered by numeral 6.3 of article 6 of Urgency Decree No. 013-2020, which promotes the financing of micro and small companies (MIPYME), enterprises and "Startups" and that establishes the obligation to make available to the purchaser of the good or user of the service and to the National Superintendence of Customs and Tax Administration (SUNAT), within a maximum period of two calendar days computed since its issuance, the issuance of the invoice and the receipts for electronic fees.
• In this context, to implement the obligation of the aforementioned companies in the current pandemic context, a new deadline has been set for making the invoice and receipts for fees issued electronically available, which includes up to four calendar days computed from its emission.
• The new term will allow the total number of companies in the country economically affected by COVID-19 to carry out operational and system adjustments to comply with the new provisions established in Title I of Emergency Decree No. 013-2020.
• The provisions are valid until December 31, 2021.

Supreme Decree No. 271-2021-EF, published on October 8: "Approves Regulatory standards of Legislative Decree No. 1488 that establishes a special depreciation regime and modifies depreciation terms."

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Measures:

• The regulatory norms are approved to determine the percentage of work progress referred to in Legislative Decree No. 1488, which approved the Special Depreciation Regime given the economic situation due to the effects of COVID-19, with respect to constructions that, Without being completed as of December 31, 2022, they are used to generate taxed income.

Supreme Decree No. 272-2021-EF, published on October 8: "Modifies literal f) of article 3 of Supreme Decree No. 153-2015-EF."

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Measures:

• One of the requirements has been modified to enjoy the Special Regime for Early Recovery of the General Sales Tax (RERA), for the acquisition, renovation or replacement of capital goods.
• In this sense, to enjoy the RERA, among other requirements, the Purchase Register and the Sales and Income Register must be kept electronically through any of the systems, modules or other means approved by SUNAT.
• The rule takes effect on November 1, 2021.

Urgency Decree No. 113-2021, published on December 24: “Urgency Decree that extends the validity of Urgency Decree No. 050-2021, Urgency DECREE that establishes measures for the implementation of making the asset available to the purchaser or user of the service and the National Superintendency of Customs and Tax Administration (SUNAT) of the invoice and receipt for electronic fees during the pandemic ”.

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Measures:

• The validity of Emergency Decree No. 050-2021 is exceptionally extended, which establishes the measures to implement the making available to the purchaser of the good or user of the service and to the National Superintendency of Customs and Tax Administration (SUNAT) of the invoice and receipt for electronic fees during the pandemic. The new date runs until June 30, 2022.
• This provision seeks to avoid harming the economic recovery process of companies due to the cost of operational and system modifications that need to be carried out and that adequately comply with the provisions contained in Title I of Emergency Decree No. 013-2020 , established before the pandemic

Supreme Decree No. 402-2021-EF, published on December 30: "Modifies the Regulations of the Income Tax Law"

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Measures:

• Subparagraph a) of article 21 of the Regulations of the Income Tax Law is modified in relation to the calculation of EBITDA with the following text:

“A) To deduct the expenses provided for in subsection a) of article 37 of the Law, the following must be taken into account:

1. In the case of the limitation to the deduction of interest provided for in numeral 1 of the second paragraph of the aforementioned subsection a):

i) EBITDA is calculated by adding to the net income for the year, after compensation for losses referred to in article 50 of the Law, the net interest, depreciation and amortization that would have been deducted to determine said net income .

In the cases in which in the taxable year the taxpayer does not obtain net income or having obtained this, the amount of the losses of previous years compensable with that is equal to or greater, the EBITDA will be equal to the sum of the net interest, depreciation and amortization deducted in said year.

ii) Net interest is calculated by deducting from interest expenses that comply with the provisions of the first paragraph of subsection a) of article 37 of the Law and that are attributable in the year in accordance with the provisions of the Law and, if applicable, with other regulations that establish special provisions to recognize the expense, interest income taxed with income tax.

Net interest that is not deductible in the taxable year for exceeding the limit of thirty percent (30%) of EBITDA, may be deducted in the four (4) immediately following years, together with the net interest for the corresponding year.

In the previous case, the net interest not deducted must be added to the net interest for the following fiscal year (s) and it will only be deductible in the part that does not exceed thirty percent (30%) of the EBITDA. For the purposes of the aforementioned deduction, the net interest corresponding to the oldest fiscal year is considered first, provided that the term of four (4) years from the fiscal year following the generation of each net interest has not expired.

2. Capital increases that give rise to certificates or any other instrument of readjustment deposits in national currency are included in the compensation rule referred to in numeral 3 of the second paragraph of subsection a) of article 37 of the Law.

3. Banks and financial companies, when establishing the proportion referred to in numeral 4 of the second paragraph of the aforementioned subsection, will not consider dividends, exempt and unaffected interests generated by securities acquired in compliance with a legal norm or Bank provisions. Central de Reserva del Perú, nor those generated by securities that yield an interest rate in national currency not exceeding 50% of the average monthly market active rate in national currency (TAMN) published by the Superintendency of Banking and Insurance and Administrators of Pension funds.

The aforementioned entities will determine the deductible expenses based on the percentage that results from dividing the taxed financial income by the total taxed, exonerated and unaffected financial income.

4. The payment of interest on credits from abroad and the declaration and payment of the tax levied on them is accredited with the corresponding certificates issued by the entities of the Financial System through which said operations are carried out, in accordance with established by SUNAT.

5. In the case of a business reorganization, the limit is calculated based on the EBITDA of the year or the previous year, according to the Third Complementary and Final Provision of Supreme Decree No. 432-2020-EF and number 1 of the second paragraph of subsection a) of article 37 of the Law, as appropriate. "

Law 31556, published on August 12, 2022: "Law that promotes economic reactivation measures for Micro and Small businesses in the restaurant, hotel and tourist accommodation sectors."

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Measures:

• Establishes a special and temporary rate of the General Sales Tax (IGV), called "8% of the IGV to Rescue Employment", for natural or legal persons, micro and small companies dedicated to the activities of restaurants, hotels, lodging tourism, catering services and food concessionaires, in order to support economic reactivation and avoid the closure of these activities.
• This measure is in force from September 1, 2022 to December 31, 2024.