The tax revenue net of Central Government They reached S/ 130,224 million between January and September of this year, which meant S/ 16,251 million more in relation to the result obtained in the same period last year, which was S/ 113,972 million.
This result represents a cumulative growth of 12.5%.
In September, tax revenues reached S/ 13,123 million. With this, the collection for the month experienced a growth of 3.3% compared to the same month in 2024. This result confirms the positive trend in the evolution of tax revenues.
The positive result in September collection was mainly based on the following factors:
The favorable performance that economic activity would have recorded in August and, in particular, domestic demand, generating tax obligations that were mostly paid during September.
In addition, the growth of CIF imports during September (8.3%) stood out despite the contraction of the exchange rate by 7.2% (S/ 3.50 x US$). According to the type of good, the import of consumer goods increased by 9.9%, that of capital goods and construction materials grew by 11.3% and that of raw materials and intermediate products by 5.7%.
The higher coefficients used to determine the monthly payments on account of the Income Tax and the reduction of the balances in favor of the taxpayer, as a consequence of the favorable business results obtained in 2024, which is added to the higher income of this year in the context of growth in economic activity and high prices of metals, particularly copper and gold.
The intensification of the actions of facilitation, control, inspection and recovery of tax obligations carried out by SUNAT, which allowed an increase in collection for an amount of almost S/ 300 million to which was added the execution of payments for favorable rulings of administrative and judicial instances.
The favorable effect generated by the application of the following standards:
Legislative Decree No. 1634, which approved a special division for tax debts administered by SUNAT, which was regulated by Supreme Decree No. 184-2024-EF. In this regard, in the month of September the payment of monthly installments for S/ 16 million was received, a flow that will continue in the following months, although the amount will depend on the payment schedule of said installment.
Legislative Decree No. 1623 refers to the application of VAT to digital services, having collected S/ 64 million in September.
Law No. 31557 and Legislative Decree No. 1644 refer to the establishment of the Tax on Remote Gaming and Remote Sports Betting and the application of the ISC to these activities, which together made it possible to collect S/ 44 million in September. It should be noted that since July (paid in August) the ISC rate applied to this activity is 1%.
On the other hand, some previously approved regulations continued to have a negative impact on September collections, among which the following can be mentioned:
Law No. 31903 that provides for the free disposal of funds from the withdrawal accounts of MYPE companies, which has been affecting collection flows and Income as Collection – ICR.
Law No. 32219 that modified Law No. 31556, extending the validity of the reduced rate of 8% of the General Sales Tax (IGV) for micro and small businesses in the activities of restaurants, hotels and others, until DEC 31, 2026 to become 12% in 2027.
Law No. 31962, which modified the application of interest both in refunds and in the updating of fines.
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