Tax Newsletter – March 2019



New version of the Online Tax Return Preparation Program (PDT) – Form No. 617 is approved. By virtue of Superintendency’s Order No. 030-2019/SUNAT, PDT – Other Tax Withholdings – Online Form No. 617 version 2.6 is approved and mandatory as of February 13, 2019.

Electronic Invoicing System – Electronic Service Operator (SEE-OSE). In October 2018, it was established that the electronic invoice issuer as Main Domestic Taxpayer using the Taxpayers’ Electronic Invoicing System (SEE-Taxpayers’) shall migrate to SEE-OSE, on a mandatory basis, as of March 1, 2019.

Pursuant to Superintendency’s Order No. 044-2019/SUNAT: i) it is added as a requisite for the use of SEE-OSE that the taxpayer surpasses 300 Tax Base Unit (UIT) of annual income; and ii) it is permitted the extraordinary use of SEE-Taxpayers’ up to June 30, 2019.


Accrual to ore sales revenues. As per Report No. 010-2019-SUNAT/7T0000, it is established that the accrual to ore sales revenues yielded in January 2019 cannot be deferred as the consideration is subject to verification adjustment of quality, weight and content since such consideration does not constitute a “future fact or event” referred in Section 57 of the Income Tax Act that enables deferring revenue recognition for taxing purposes.

Amazon benefits. As per Report No. 018-2019-SUNAT/7T0000, it is established that taxpayers enjoying benefits and tax incentives set forth in the Act No 27037 – Amazon Investment Promotion Act are simultaneously eligible for the additional deduction for expenses in scientific research, technological development and innovation pursuant to the Act No. 30309, provided that requirements pursuant to both regulations are being enforced.

The National Superintendency of Tax Administration (SUNAT) notes that the beneficiary shall choose between the income tax exemption, in compliance with Item 12.3 of Act No. 27037, and the determination of tax basis depreciation plus 75% or 50% of its value, in compliance with Act No. 30309, being applicable one of them only.

International Fiscal Transparency System. As per Report No. 097-2018-SUNAT/7T0000, it is established the following:

  1. Under the International Fiscal Transparency System, net passive income attributable to a taxpayer domiciled in the country means that of foreign and domestic sources set forth in Item 114 of the Income Tax Act. That is, that income earned by a Non-Domiciled Controlled Entity (ECND) as a result of operations conducted together with an individual/legal entity domiciled in the country.
  2. In the event that an individual domiciled in the country will be a shareholder of an ECND that, in turn, is a holding of other ECND:
    1. Passive income results of the ECND may not be consolidated in order to be attributable to taxpayers domiciled in the country being indirect shareholders thereof.
    2. Attributable net passive income may be determined independently by each ECND.


Refund amount from garnished money [Tax Court Order (RTF) of Mandatory Compliance No. 00460-Q-2019]. The following mandatory compliance criterion is established:

“It is order, under complaint proceeding, to refund amounts from garnished money when the petitioner objects to statute of limitations under such proceeding, and this is admitted in that extent.

The enforceable payments to be refund are those from charges made upon completion of counting statute of limitations term, although this statute of limitations is opposed to the coercive collection after the charge.”

Suspension of statute of limitations for losing the installment agreement benefit [Tax Court Order (RTF) of Mandatory Compliance No. 1065-10-2019]. The following mandatory compliance criterion is established:

“When the resolution of losing the installments agreement benefit granted pursuant Section 36 has not been notified in compliance with the law, the suspension of counting statute of limitations term stops upon cause of losing such benefit, in compliance with the provisions regarding to the aforementioned resolution.”


European Union: Tax Abuse Concept (Judgment of the Court N° 90/435/EEC). By virtue of this Judgment of the Court, the European Union (EU) Court reaffirmed that it exists a General Principle that may not possible to apply the law for abusive or fraudulent ends. In this sense, a taxpayer may not use a legal benefit when the related transaction is designed to avoid law enforcement.

The Court asserted that the evidence of an abusive practice requires: i) a series of objective circumstances so that the purpose of the regulation has not been fulfilled; and ii) a subjective element consisting in the intention to obtain an advantage from the regulations by creating artificial conditions to achieve the benefit.


If you wish, you can contact members of the team of tax lawyers of Rodrigo, Elías & Medrano Abogados.

This newsletter contains the objective description of legal provisions, institutional reports of the National Superintendency of Tax Administration (SUNAT), jurisprudence of the Tax Court and tax-related news. It does not contain the opinion of Rodrigo, Elías & Medrano Abogados on the matter, thus it cannot be considered as a source of interpretation or response to consultations.