CP Tax Newsletter – September 2021



Account credit for refund of undue or excess payments.- Supreme Decree Nº 225-2021-EF, published on September 7, 2021, amends Supreme Decree Nº 066-2006-EF so that the refund of undue or excess payments may be made by a credit to a current or savings account.

This rule shall be applicable from the entry into force of the Superintendence Resolution that establishes the form and conditions for the communication of the applicant’s interbank account code and the procedure for its validation.

Electronic Remittance Guides for Controlled Goods.- Superintendence Resolution Nº 00142-2021/SUNAT, published on September 29, 2021, adopts amendments to Superintendence Resolution Nº 271-2013/SUNAT, which created the Electronic Issuance System of the Electronic Remittance Guide for Controlled Goods (BF):

(i) The sections on the recipient’s information in the System, the reason for the shipment, the entry of an authorization code issued by the SCOP if the sale of liquid fuels is involved, and the mode of confirmation of the recipient and carrier are amended. 

(ii) It is established that when the electronic waybill BF-Remitente or BF transporter is issued, the corresponding tax route must be selected. Only in the case of the former, in the case of shipment of controlled goods considered as hazardous material, the class of hazardous material and the number of the list of dangerous goods in the United Nations Orange Book must be included.

(iii) It is established that a Complementary BF electronic waybill must be issued when, for reasons not attributable to the sender or the carrier, the driver of the transport unit is amended. In this case, the amendment must be made for another driver previously registered in the Control Registry of Controlled Goods.

Amendment of the list of products subject to the Selective Consumption Tax.- Supreme Decree Nº 266-2021-EF (published on September 30, 2021) modifies the list of products subject to the rates of 17% and 25% of the New Appendix IV of the Law of IGV and ISC, establishing, in both cases, that the total sugar content of the products may be equal or higher than 5g/100ml (previously 6g/100ml).


Purchase option in financial leasing.- Report Nº 000077-2021-SUNAT/7T0000 states that if, within the framework of a financial leasing contract, the lessee decides to exercise the purchase option in advance and, as a result, the financial institution (lessor) settles an amount that includes both unmatured installments and the value of the purchase option, the portion corresponding to the lease of the asset that is the subject of the contract shall be taxed with the IGV.

As regards the amount of the purchase option, whether it is taxed, not taxed or exempt from VAT shall depend on the nature of the asset to be transferred.

Provision of Financial Information to SUNAT.- Report Nº 000074-2021-SUNAT/7T0000 specifies aspects on the provision of financial information provided for in Supreme Decree Nº 430-2020-EF and Superintendence Resolution Nº 000067-2021-SUNAT:

(i) To determine the “balance” for the period January 2021, the financial system company must consider the debits and credits made to the account in that month, excluding transactions or operations carried out until December 31, 2020. Likewise, for the period February 2021 onwards, the debits and credits made from January 1, 2021 until the last day of the period being reported or until the last day in which the account exists in said period must be considered.

(ii) To determine whether it is appropriate to provide the information, when the holder has more than one account in a company of the financial system, the amounts corresponding to the balances of all the accounts must be added together. For this purpose, the amount resulting from the difference between the debits and credits of each account must be considered in absolute value, that is, without assigning a sign (positive or negative) to the result.


Remedies: Suspension of deadlines imposed by the declaration of national emergency by COVID-19 (RTF N° 8370-2-2020).- Within the framework of the National Emergency Declaration by Covid-19 declared by Supreme Decree Nº 044-2020-PCM, Emergency Decree Nº 026-2020 was issued, which exceptionally suspended the computation of deadlines for the processing of administrative procedures subject to positive and negative silence from March 16, 2020 until June 10, 2020; and, Emergency Decree Nº 029-2020 which declared the suspension of the computation of the start and processing periods of the procedures not included in the scope of the first Emergency Decree, from March 21, 2020 until June 10, 2020.

In this regard, the Tax Court specifies that the deadlines for filing appeals were suspended between March 16, 2020 and June 10, 2020.

Disregard of compensable losses from previous years in a partial audit (Ruling Nº 07219-4-2020).- SUNAT initiated a partial audit on the market value of transactions between related parties or with countries with low or no taxation, and by virtue of this, it disregarded the amount of compensable losses from previous years in the determination resolution.

The Tax Court ruled that the Tax Administration must not have disregarded the aforementioned carryforward since it limited the exercise of its audit authority to a specific element and if it wished to make an observation unrelated to such element, it must have extended its action to other elements or communicated the performance of a definitive audit.