Participation in the increase of the value of the land.- Through Law Nº 31313, Sustainable Urban Development Law, the “participation” in the increase of the value of the land is created. The main characteristics of this new tax are as follows:
I. The “increase of the value of the land” is understood as the additional commercial value arising from positive externalities, direct or indirect, that generate projects, urban development works, urban renewal or regeneration, public investment in infrastructure, expansion of public services networks and roads executed by the State.
II. The owners of the benefited properties must pay an amount ranging between 30% and 50% of the increase in the commercial value per square meter.
III. The facts giving rise to this tax are:
o The execution of plans for the change of land classification from urban to developable land or from rural to developable land.
o The allocation or updating of land zoning due to an increase in the roofed area or greater building rights.
o The execution of projects for the improvement of public spaces, improvements in the Cultural Heritage of the Nation and others determined by the Local Governments.
IV. The participation in the increase of the value of the land shall be required at the time the owner of the property requests the reception of the urban habilitation works or the conformity of the corresponding building work, or performs acts involving the transfer of ownership of the property.
V. The payment may be in cash, contributions or any other form of payment established by the corresponding Local Government.
VI. The resources obtained from this tax shall be applied: to the financing of works for the provision of water and sanitation; to the construction and maintenance of urban and community equipment; to the creation and maintenance of public spaces and green areas; to the promotion of social interest housing programs and projects and to the protection and promotion of cultural, natural and landscape heritage.
Provisions for the request for subscribing of the balance of the deferral and/or installment regime (RAF) of Legislative Decree Nº 1487.- As reported in our June 2021 Newsletter, through Supreme Decree Nº 144-2021-EF it was established that if a tax debt subscribed to the RAF is the subject of a resolution of loss of the regime, the balance of that debt may be eligible until December 31, 2021 to a new deferral and/or installment.
In this context, by Superintendence Resolution Nº 111-2021/SUNAT, published on July 28, 2021, the provisions for submitting the request for the subscribing of the RAF balance to the deferral and/or installment provided for in Article 36 of the Tax Code have been adopted:
I. The request shall be made through Virtual Form Nº 689 – “Request for Refinancing of the balance of the tax debt” in SUNAT Online Operations.
II. The following are not eligible for this refinancing: the balance of the RAF that is the subject of bankruptcy or legal proceedings; or, the balance of the RAF that, independently or together with other balances, is less than 5% of the UIT.
III. To access the refinancing of the RAF balance, a Pre-qualification Report and personalized debt must be submitted.
Generation of electronic books and records during the temporary suspension of activities.- Report Nº 0052-2021-SUNAT/7T0000 states that the taxpayer who generates electronic books and records in the System for Keeping the Record of Sales and Income and Purchases electronically in SUNAT Online Operations (SLE-Portal), is not obliged to generate such books and records during the period that it is in temporary suspension of activities.
Contributions to ESSALUD of agricultural activity workers.- By Report Nº 0063-2021-SUNAT/7T0000, SUNAT states that the taxable base for ESSALUD contributions for agricultural activity workers, payable by the employer, is constituted by the “basic remuneration”, being this one of the concepts that make up the remuneration and that includes all types of “main remuneration” understood as the remuneration that directly rewards the provision of the service, whether fixed, variable or vague (such as piecework or payment per task).
Taxable Base of the Temporary Tax on Net Assets (ITAN).- Report Nº 0054-2021-SUNAT/7T0000 states the following:
I. The taxable base of the ITAN includes the right-to-use assets derived from assets received under operating leases.
II. To determine the taxable base of the ITAN, the value of the right-to-use assets derived from assets received under operating leases recorded in the balance sheet must be added the value of depreciations calculated in accordance with accounting rules and principles; not corresponding to subtract any tax amortization or depreciation.
Sanction for the infraction of number 13 of Article 177 of the Tax Code (RTF Nº 1011-9-2020).- In the framework of an audit for third category income tax – SUNAT imposed a fine on the taxpayer for the infraction provided for in number 13 of Article 177 of the Tax Code, for omission in the withholding of non-resident income tax.
In deciding on the appeal, the Tax Court stated that the imposition of the aforementioned fine was not valid since, in the framework of the taxpayer’s audit (for third category income tax), SUNAT was not empowered to verify the non-resident income tax. Therefore, since the established legal procedure had been violated, the Tax Court declared the fine and the contested decision null and avoid, pursuant to paragraph 2 of Article 109 of the Tax Code.
COVID-19: Suspension of the coercive collection procedure (RTF Nº 1168-Q-2020).- Within the framework of the National Emergency Declaration by Covid-19, Emergency Decrees Nº 026-2020 and 029-2020 were issued in order to establish, exceptionally, the suspension until June 10, 2020 of the deadlines for the processing of administrative procedures subject to positive and negative silence.
Regarding the above, the Tax Court has specified, through RTF Nº 1168-Q-2020, that the suspension provided for in the aforementioned emergency decrees does not constitute grounds for suspension of a coercive collection procedure followed by SUNAT. Even more so when Emergency Decrees Nº 026-2020 and 029-2020 refer to certain procedures, which do not include the coactive collection procedure, since the latter is not subject to a term of duration.
Complaint: Information prior to the requested issued under Article 75 of the Tax Code (RTF Nº 0048-Q-2021).- By this resolution, the Tax Court states that the Tax Administration, before issuing the requirement of Article 75 of the Tax Code, must notify a requirement informing the objections or observations and infractions attributed to the taxpayer. Otherwise, the legally established procedure is violated and the requirement of Article 75 of the Tax Code must be annulled.
