In the framework of the National Emergency, this tax entity has established measures to make the contribution of its payers more flexible
The National Superintendency of Customs and Tax Administration indicated that, given the situation due to the presence of the coronavirus in Peru, it has decided to establish certain measures that will help its taxpayers to comply with the payments after the situation in the country stabilizes.
Among the measures found are giving facilities and liquidity to its payers, that is, granting an advance in the funds of detraction, flexibility in the fractions of debts and certain, moderation in the sanctions that should be applied normally.
Sunat notes that the release of funds for companies that request it will be done quickly. This provision has contributed to companies being able to request it from March 23, which is normally done in the first days of April. This first measure will help companies to face this situation until everything stabilizes.
Regarding the subdivision, Sunat maintains that companies that cannot make the payment of their debts this month will not lose the fractionation of their debts. Added to this, the postponement of the delivery of electronic books for approximately one month.
On the other hand, the discretionary power will avoid imposing sanctions on taxpayers who have failed to comply with their tax payments during the state of emergency. However, this regulation will depend on the evaluation of Sunat, who will determine whether or not it is appropriate to sanction.
In the case of the 2019 Annual Income Tax Declaration, the Superintendency has determined to postpone the maturities for three months. In addition, the affidavit of the month of February was also taken into account, as well as other actions for the benefit of MSMEs.