Refund of the General Sales Tax (IGV) to foreign tourists.- Legislative Decree Nº 1548, published on April 16, 2023, amends Article 76 of the IGV Law in order to make this procedure more flexible. To this end, it is provided that the request for refund may be filed before SUNAT or collaborating entities of the Tax Administration.
In order to develop this rule, on April 26, 2023, Superintendence Resolution Nº 091-2023/SUNAT was published, which establishes the following:
III. Registration in the REA came into effect on April 27, 2023.
Exemptions provided for in Article 19 of the Income Tax Law (LIR) are extended.- Legislative Decree Nº 1549, published on April 22, 2023, extends until December 31, 2026 the term of exemptions provided for in Article 19 of the LIR.
It is also provided that SUNAT will publish annually in its institutional website, the list of religious societies or institutions, affected foundations and non-profit associations exempted from Income Tax of the third category, as well as the sum of the exempted net income of the group of entities grouped according to the type of taxpayer.
The information referred to in the preceding paragraph corresponding to taxable years 2024, 2025 and 2026 shall be published up to 120 calendar days after the last due date for filing the annual income tax return for each of said years.
Electronic notification of acts issued by the Tax Court.- With Ministerial Resolution Nº 137-2023-EF/40, published on April 12, 2023, the Tax Court modifies its notification procedure in order to adapt it to the provisions of paragraph b) of Article 104 of the Tax Code, as amended by Legislative Decree Nº 1523.
Thus, it is established that the notification of the acts issued by the Tax Court made by electronic means shall be deemed to have been made on the date of deposit of the document and shall take effect on the following business day.
Section Two of the Regulation of Organization and Functions (ROF) of SUNAT.- By means of Superintendence Resolution No. 081-2023/SUNAT, published on April 14, 2023, Section Two of SUNAT’s ROF was approved, which contains SUNAT’s organizational structure and organization chart, the classification of internal tax offices, customs offices and dependent organizational units, as well as the administrative support organizational units according to hierarchical dependence and administrative jurisdiction at the national level.
This regulation will come into effect on June 1, 2023, date as of which Superintendence Resolution No. 122-2014/SUNAT and Superintendence Resolution No. 042-2022/SUNAT will be repealed.
Maximum amount of Selective Consumption Tax (ISC) refund is determined for those who provide land transportation services.- Through Superintendence Resolution Nº 083-2023SUNAT, published on April 14, 2023, the percentage to determine the maximum amount of ISC refund referred to in the Regulation of Emergency Decree Nº 012-2019 is approved:
| ISC participation percentage (%) | ||
| January 2023 | February 2023 | March 2023 |
| 9.03% | 9.08% | 9.37% |
Loss carry forward and application of the balance in favor of consortiums with independent accounting.- In Report Nº 030-2023-SUNAT/7T0000, SUNAT establishes that consortiums with independent accounting that enter into successive contracts with third parties for the execution of projects, may offset the total net loss of third category and apply the balance in favor of the IGV in the following periods, with respect to the execution of the subsequent successive contracts.
Foreign company capitalizes credits granted in favor of a Peruvian company.- Through Report Nº 047-2023-SUNAT/7T0000, it is stated that the computable cost of the shares issued, as a result of such capitalization, may include the interest of the capitalized credit, even when such interest is not deductible for the determination of the Peruvian company’s income tax.
Binding Precedent of the Supreme Court on payments on account and capitalization of interest (Case No. 6619-2021 Lima).- The Fifth Constitutional and Social Transitory Chamber of the Supreme Court establishes as Binding Precedent the following rules:
