The costs of fines applied to companies would rise in 2025, after the Ministry of Economy and Finance (MEF) increased by S/200, to S/5,350, the value of the Tax Tax Unit (ITU).
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EY Peru Tax Partner, Álvaro Arbulú, explained to Peru21 that there are two important fronts that have to be considered regarding the impact on companies. On the one hand, there is the one referring to tax penalties, and on the other hand, there is the Income Tax (IR).
Regarding the sanctions, he explained that when a company incurs an infraction, such as information not presented to the tax administration, errors in the calculation of taxes, among others, fines are applied that are in accordance with the amount of the UIT.
“Although the infractions have a range depending on the severity or amount, sometimes, they put some Tax Units as sanctions, or limits in which they indicate that the sanction cannot exceed the amount of the determined UIT. That is why for companies it is It’s important to know that,” he added.
On the other hand, he pointed out that there are deductible expenses to determine the IR, which are subject to the UIT limit, for example, those that are made to represent the company, which today reaches 40 UIT.
“We also find the famous financial expenses that you can deduct as expenses, which are subject to a limit of 30% of the company’s tax DELEBITDA. The rule does not apply if you do not exceed 2,500 UIT of net income,” he said.
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