Through Supreme Decree No. 052-2022-EF, the Government approved the list of entities that may be exempted from receiving the General Sales Tax (IGV).
The rule, published today in El Peruano, states that said list will be published on the page of the Ministry of Economy and Finance (MEF), no later than the last business day of March 2022 and is effective as of the first calendar day of the month following the date of its publication.
On the other hand, the document indicates that the entity in charge of making said list will be the National Superintendency of Customs and Tax Administration. (Sunath).
“The aforementioned article 11 provides that it will be approved by means of a supreme decree endorsed by the Minister of Economy and Finance and indicates the entities that may be included in it; likewise, it indicates that Sunat will draw up the list of such entities and details the conditions that must be verified for this purpose”.