The Sunat reported that the collection for September reached S/ 12,928 million of Net Central Government tax revenues (discounting tax refunds). This amount is S/ 1,572 million higher than that achieved in September 2021.
With this result, the accumulated collection between January and September amounted to S/ 121,233 million, registering a growth of 10.5% compared to the same period in 2021 and an additional S/ 19,237 million so far this year.
The collecting entity indicated that a determining factor in the result of September’s collection was due to the higher payments on account of the Third Category Income Tax (10%), especially from the mining and hydrocarbon sectors.
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It should be noted that this result is achieved despite the downward adjustment in the monthly payment coefficients by some companies and the decline in the international price of copper, which has a negative impact on the income of mining companies.
Also due to the favorable performance that the economic activity would have registered during the month of August, with increases both in the GDP and in the internal demand.
On the other hand, Sunat mentioned that September imports would have increased by around 18%. This scenario allowed obtaining favorable results in the IGV and in the collection of customs taxes, despite the 5% contraction experienced in the exchange rate.
The facilitation actions, as well as control and collection actions implemented by Sunat that allowed recovering pending tax obligations and providing services to streamline all procedures.
Income tax
Sunat specified that S/ 4,367 million were collected for Income Tax in September, a figure that represents a growth of 2.3% compared to the same month of 2021, representing an increase of S/ 433 million in nominal terms.
This result mainly reflects the higher payments for Third Category Income Tax (General Regime and RMT) that grew 10%, as well as Fifth Category (3.1%), Non-residents (45%), Regularization (34.2%) and RER (2.5%); attenuated by lower payments in First Category (-2.6%), Second (-60.4%), Fourth (-8.9%) and other income (-6%).
In the case of income collected from non-domiciled subjects, the reported increase is due to extraordinary payments received in the month, of the order of S/ 100 million.
Likewise, between January and September, S/ 55,910 million were collected from this tax, registering a growth of 27% and S/ 14,935 million of higher income.
General sales tax
VAT collection reached S/ 7,879 million, an amount that represented a gain of 5.8% compared to what was registered in September 2021, which in monetary terms means an increase of S/ 1,016 million. Between January and September, S/ 65,973 million were collected for VAT, registering an increase of 8.9% and S/ 9,710 million of higher income.
The Internal IGV in September advanced by 8.6% and collected S/ 4,048 million, an amount that exceeded by S/ 614 million what was collected in September 2021. On the other hand, the imported IGV amounted to S/ 3,831 million, an amount that represented a growth of 2.9% and an additional S/ 402 million.
Excise tax
The collection of the ISC registered an increase of 4.7%, with payments for S/ 843 million. Said result was mainly explained by the growth of the Imported ISC (15.1%), attenuated by the fall of the internal ISC (-2.5%).
In this regard, it is pertinent to mention that the results obtained reflect the performance of internal demand and the recovery in collection, after the end of the validity of Supreme Decree No. 068-2022-EF, which excluded fuels with less than 95 octane and Diesel. from the list of goods subject to the ISC and whose impact operated until last July.
Other income
The collection associated with this item amounted to S/ 1,309 million, an amount that is equivalent to a contraction of 2.4% compared to September 2021. This result is mainly explained by lower payments of the Special Mining Tax (-11%), ITAN (-4.8%) and subdivisions (-1.5%), despite the higher collection of fines and the tax on casino games and slot machines.
returns
Tax refunds made during the month of September amounted to S/ 1,652 million, an amount that represented a decrease of 2.8% compared to September 2021.
