REGULATIONS OF INTEREST
Electronic issuance of invoices to foreign tourists is regulated.- By means of Superintendence Resolution No. 005-2023/SUNAT, published on January 10, 2023, several rules on payment vouchers are modified in order to allow the issuance of invoices, as well as credit and debit notes, to non-domiciled foreigners who enter the country as tourists and who do not have a RUC (Taxpayer Identification Number). This, within the scope of the implementation of the procedure for VAT refund to tourists.
The aforementioned regulation will enter into force together with Supreme Decree No. 226-2020-EF, which will be applicable when the first enabled control post is operational.
Maximum amount of Selective Consumption Tax (ISC) refund is determined for those who provide land transportation services.- Through Superintendence Resolution No. 006-2023-SUNAT, published on January 11, 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 (%) | ||
| October 2022 | November 2022 | December 2022 |
| 8.41% | 8,32% | 8.89% |
The Regulations of the General Sales Tax (IGV) Law are adjusted.- Legislative Decree No. 1540, published on March 26, 2022, amended the IGV Law to adapt it to the use of technological tools. Therefore, through Supreme Decree No. 008-2023-EF, published on January 27, 2023, paragraph 2 of Article 6 of the Regulations of the IGV Law is amended to adjust the formal requirements of the supporting documents of the tax credit issued electronically in accordance with the aforementioned Legislative Decree.
New version of the PDT Electronic Payroll – PLAME, Virtual Form Nº 601.- By means of Superintendence Resolution No. 021-2023/SUNAT, published on January 31, 2023, version 4.2 of PDT Electronic Payroll – PLAME is approved and its use is mandatory as of February 1, 2023.
Table of Reference Values for the Tax on Recreational Vessels.- Ministerial Resolution No. 032-2023-EF/15, published on January 31, 2023, approves the Table of Reference Values to determine the taxable base for the Tax on Recreational Vessels, corresponding to fiscal year 2023.
NATIONAL CURRENT ISSUES
Services rendered in the Tacna Free Trade Zone (ZOFRATACNA).- In Report No. 003-2023-SUNAT/7T0000, SUNAT states that services rendered to the ZOFRATACNA Administration Committee by individuals domiciled in the rest of the national territory do not qualify as exports of services for VAT purposes.
CASE LAW
Invalid audit procedure does not suspend the statute of limitations (Cassation No. 7698-2019 Lima).- In this case, it is analyzed whether the filing of a claim against a Resolution of the Intendancy that declared the audit null and void, suspends or not the statute of limitations period of the action to determine the debt.
In this regard, the Fifth Chamber establishes that the claim did not suspend the statute of limitations period since it referred to an invalid audit procedure (since the taxpayer was not duly notified of the initiation of such procedure). To affirm the contrary violates the Principle of Legal Certainty, therefore, the Chamber affirms that Article 46 of the Tax Code cannot be interpreted in isolation, but within the framework of respect for due process.
Non-application of late payment interest due to procedural inactivity (Cassation N° 9426-2020 LIMA).- The Fifth Constitutional and Social Transitory Chamber of Constitutional and Social Law establishes that the non-application of late payment interest, provided for in Article 33 of the Tax Code, is applicable when it is proven that the administrative authority exceeds the legal term due to causes attributable to it and not due to dilatory actions of the administrative authority. In the analyzed case, the Tax Court should have resolved the appeal in 2007 and the R.T.F. was only issued in 2012. The Chamber validates that in those years there was no procedural activity on the part of the taxpayer and, in addition, the Tax Court has not justified its unreasonable delay.
Birth of the IGV tax liability (RTF N° 2936-5-2021). – The Tax Court points out that the birth of the IGV tax obligation is not disproved when, within the framework of a construction contract, the corresponding payment voucher is not issued, since according to paragraph e) of Article 4 of the IGV Law, the tax obligation is originated on the date on which the payment voucher is issued, in accordance with the regulations established by the tax authorities, The tax liability arises on the date on which the payment voucher is issued in accordance with the provisions of the regulations or on the date of receipt of the income, whichever occurs first, which means that once the income is received, the tax liability arises, even if the respective payment voucher has not been issued.
