Within the framework of the legislative powers conferred by the Congressthe Executive Branch approved measures to encourage voluntary compliance with tax, customs and non-tax obligations of taxpayersas well as combat evasion.
“In the Council of Ministers we have approved these measures that will promote timely compliance with SUNAT, as well as allow us to incorporate more Peruvians into the taxpayer base in Peru,” said Oscar Graham, Minister of Economy and Finance.
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Compliance
The first measure approved by the Council of Ministers deals with the creation of the system of compliance profiles through which SUNAT will assign a rating to each taxpayer taking into account aspects such as frequency and amounts of their tax payments, timeliness in the presentation of information, and if he maintains coercive debts, etc.
“The best qualified taxpayers will have access to advantageous tax conditions, such as not presenting guarantees in case they request installments, and access to special schedules for their declarations and payments, among others. On the other hand, the worst qualified taxpayers will be required greater guarantees, and will face periodic controls and inspections”, he stated.
Once this mechanism is implemented, SUNAT will notify taxpayers of the ratings. This information will also be accessible by third parties through the institutional portal of the collecting entity. Likewise, in the eventual case of being in disagreement, the taxpayers will have 10 working days to present their defenses.
expected improvement
The head of the MEF indicated that this initiative will establish conditions that will favor taxpayers who promptly comply with their tax obligations. “Although SUNAT used various mechanisms to generate risk for those who fail to comply with their obligations (for example, applying sanctions) and granted some facilities to good taxpayers, in recent years no improvements in compliance levels have been observed,” he pointed.
In this regard, he specified that the current incentives for tax compliance were not sufficient because a differentiated treatment was not foreseen for those taxpayers with a low level of compliance, taking into account that they merit greater control. Therefore, the compliance profile system will make it possible to optimize the use of SUNAT resources in its audit work.
fight against evasion
On the other hand, the Executive Branch implemented a procedure to identify taxpayers who issue proof of payment or tax documents, but who do not show they have economic, financial or material resources to justify it.
“There is a large number of non-real operations that occur under current legislation. However, the efforts of the tax administration to combat this practice of evasion are insufficient”, explained the Minister of Economy and Finance.
According to this initiative, these taxpayers will be attributed the condition of “subject without operational capacity” and under such condition, the payment receipts they issue may not be used to generate tax credits or any other benefit derived from the IGV in favor of their clients. , nor can they be used as part of the costs and expenses for income tax purposes.
returns
Likewise, the Executive Power approved establishing that, as a general rule, that, when appropriate, the tax refunds that SUNAT makes to taxpayers be made by means of payment in current or savings account in national currency, in the entities of the national financial system or in the Bank of the Nation.
“This measure will allow both SUNAT and taxpayers not to assume the high costs generated by the use of the modalities in force until today for tax refunds, such as issuance processes and interbank transfers,” Minister Graham explained.
