The Ministry of Economy and Finance (MEF) approved this Thursday the Regulation of Law No. 31556, which promotes economic reactivation measures for micro and small businesses (mypes) in the categories of restaurants, hotels and tourist accommodation.
This law regulates a special and temporary rate of the tax called “8% of the IGV to rescue employment”, for the mypes that have said activities.
The measure established by Supreme Decree No. 237-2022-EF, which was published today in Legal Standards of the newspaper El Peruano, will come into force on Friday, October 14.
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It should be noted that companies, natural or legal persons, with annual sales of up to 1,700 tax units (UIT), which is equivalent to S / 7,820,000, are called mypes.
In the event that the mype has less than 12 months of economic activity, the income is considered, as appropriate, from the month in which it began until the month preceding the previous one for which the calculation is made.
The proper application of the special VAT rate, as well as compliance with the requirements established by law and the provisions of this regulation, is subject to subsequent verification or inspection by Sunat, without prejudice to preventive or control actions. concurrent that it can carry out.
Once the improper application of the special VAT rate is detected, Sunat, in accordance with the provisions of the Tax Code, collects the omitted tax and applies the corresponding sanctions for the infractions caused by the improper application of the special VAT rate.
This supreme decree is endorsed by the Minister of Economy and Finance, Kurt Burneo.
