ADDITIONAL TAX MEASURES ARE ISSUED TO BENEFIT TAXPAYERS DURING THE COVID-19 HEALTH EMERGENCY PERIOD
In order to mitigate the effects of the declaration of a State of National Emergency and provide resources to taxpayers, the following provisions have been published in the Special Edition of El Peruano on March 18, 2020:
Tax deferrals and/or installments.- Through Superintendency Resolution No. 058-2020/SUNAT, it is available to all tax debtors with deferrals and/or installments granted and in force until March 15, 2020 (includes large taxpayers), that the quota that expires on March 31, 2020 shall not be counted for the loss of deferral and/or splitting if it is paid until April 30, 2020 with the corresponding default interest.
Free disposition of the balances of the SPOT account.- The same Superintendency Resolution No. 058-2020/SUNAT provides that all taxpayers may request, for one time, the free disposition of the amounts deposited in their account by application of the SPOT . The application shall include the balance accumulated in the account until March 15, 2020 and shall be submitted through SUNAT Online Operations between March 23, 2020 and April 7, 2020.
Discretionary power not to sanction the infringements provided for in the Tax Code.- Through the Resolution of the National Deputy Superintendency of Internal Taxes No. 008-2020-SUNAT/700000, it is established not to administratively sanction the tax infringements incurred by tax debtors in general during the State of National Emergency declared by the COVID-19 including those committed or detected between March 16, 2020 and the date of issuance of this resolution.
It is specified that the return or compensation of the payments that have been made for sanctions shall not proceed until March 17, 2020. Given the scope and purpose of the standard (applicable to all taxpayers, regardless of their annual income or the type of income they receive or generate), it may be concluded that it includes all types of infringements that are committed or incurred during the national emergency period related to the taxes administered by SUNAT. The provision does not include the exemption of default interest related to the failure to pay the corresponding taxes. The maximum delay periods for books and/or records related to tax matters are extended.- The Supplementary Amendment Provision of Superintendency Resolution No. 058-2020/SUNAT extends until May 4, 2020 the maximum delay periods for the aforementioned books and/or records for micro, small and medium-sized companies (with income not exceeding 2,300 tax units (UIT) during fiscal year 2019) which originally expired between March 18 and April 6, 2020.
