The National Superintendency of Customs and Tax Administration (Sunat) published the list of 78 Subjects without Operational Capacity (SSCO) that have issued 455,000 invoices; 23,000 credit notes and 66 debit notes to 57,804 clients.
The amount generated of VAT tax credit, expense and cost for Income Tax that will not be recognized by Sunat is greater than 3,195 million soles.
It should be noted that SSCOs are those taxpayers who, although they can issue payment receipts, do not have the economic, financial, material, human and/or other resources, or these are not suitable, to carry out operations for which said documents are issued.
Regarding the tax regime, 39,177 of these clients belong to the Mype Tax Regime, 12,355 to the Special Regime and 5,509 to the General Regime.
Regarding the economic sector, more than 16,000 belong to commercial activity; 24,351 from the services sector; 7,811 from manufacturing and 7,347 from the construction sector, among the main ones.
According to current regulations, these companies will not be able to issue payment receipts for a period of four years, in addition to documents that allow exercising the right to tax credit and/or supporting 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 sales receipts.
This procedure seeks to reduce the risk of Non-Real Operations (ONR) and discourage evasive behavior to confront tax evasion and improve the collection of VAT and IR.
Peru needs us informed to make decisions. Subscribe for free to the Perú21 newsletter: THE TOP 5 NEWS YOU SHOULD KNOW TODAY. Click on the next link.
RECOMMENDED VIDEO:
