Recently, important changes to the Works for Tax (OxI) regime were introduced by Supreme Decree N° 011-2024-EF. Based on this, it is already possible to apply the Certificates of Regional and Local Public Investment (CIPRL) and Certificates of Public Investment National Government – Public Treasury (CIPGN) for the payment of other taxes whose collection constitutes an income to the Public Treasury and is administered by SUNAT.
In February this year, the Ministry of Economy and Finance published in the Diario Oficial El Peruano the Supreme Decree N° 011-2024-EF, by which the Tax Works Regulations were amended to bring them into line with the changes introduced by Acts N° 31735 and N° 31912, among which the application of ICRP and CIPGN was expanded.
In accordance with the provisions of the First Final Supplementary Provision, the entry into force of the amendments to articles 7°, 10°, 12°, 13° and 15°, only in respect of the application of CIPRL or CIPGN for the payment of taxes other than Third Category Income Tax, The deadline for the submission of proposals was 10 May 1998.
Therefore, the companies holding CIPRL or CIPGN are already entitled to use them for the payment of the advance and regularization of their Income Tax of Third Category, as well as for the payment of other taxes whose collection constitutes an income to the Public Treasury and is administered by SUNAT.
For further information, please contact Diana Briones (dbriones@estudiorodrigo.com), Sebastián Heudebert (sheudebert@estudiorodrigo.com) and/or Sebastián Velarde (svelarde@estudiorodrigo.com)
