The National Superintendency of Customs and Tax Administration (Sunat) has ignored more than S/1,256 million in invoices issued by 42 “ghost companies” to 53,000 clients.
This has been reported by the collecting agency through its list of Subjects Without Operational Capacity (SSCO)taxpayers who can issue payment receipts, but do not have resources.
In the aforementioned list, updated as of November 30 of this year, in detail, 35 SSCOs located in Lima, 2 in Chimbote, 2 in La Libertad, 1 in Huánuco, 1 in Ica and 1 in Piura are included.
Of the 42 “ghost companies”39 belong to the Mype Tax Regime, and 3 to the General Regime. Regarding the economic sector, 39 are from commercial activity, 2 from manufacturing and 1 from services.
These taxpayers have issued 399,000 invoices, 21,000 credit notes and 72 debit notes to 53,609 clients for a total amount of S/1,256 million, which will not be recognized by the Sunat.
According to current regulations, after the publication of the SSCO listfor a period of four years, these companies will not be able to issue payment receipts to access the tax credit.
They will also not be able to support cost or expense for Income Tax purposes, as well as credit and debit notes, with the exception of purchase settlements. They can only issue electronic tickets.
With this procedure, Sunat seeks to reduce the risk of Non-Real Operations (ONR), deter tax evasion behavior and improve the collection of VAT and IR efficiently.
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