Deadline for the filing of annual tax returns and payment of Income Tax (IR) of individuals and MYPEs is extended.- Law N° 31940, published on November 22, 2023, extends the aforementioned deadline, in the following terms:
1. Individuals and MYPEs under the general IR regime and the MYPE tax regime may avail themselves of the benefit.
2. It does not apply to MSEs that qualify as an economic group, according to the definition provided by Law N° 31112, Law that establishes the prior control of business concentration operations.
3. The referred subjects may file the annual IR affidavit and pay such tax until June of the year following the year of the tax return.
4. The due date for filing the DJ will be published by SUNAT.
5. Individuals and MSEs that do not avail themselves of the benefit, will receive incentives that will be established by SUNAT by means of a Superintendence Resolution.
The communication of stock destruction is regulated.- Through Superintendence Resolution N° 237-2023/SUNAT, published on November 12, 2023, it is established:
1. The requirements to be contained in the communication submitted to SUNAT in relation to the destruction of the stock clearance (Address and location of the place of destruction; date and time; identification of the stock and its unit of measurement; unit and total computable cost of the stock; reason for the destruction; full name or company name of the person in charge of the destruction; full name and RUC of the notary, etc.).
2. Likewise, it is stated that such communication must be submitted -within 2 business days prior to the destruction- through the Clave SOL, Procedures and Consultations (in the menu “Other declarations and requests” locate the option “Desmedros” and enter the information indicated in Article 4 of the Resolution).
3. On the other hand, there is also an obligation to submit to SUNAT the notarial act certifying the destruction within 10 ten working days following the date of destruction. Said presentation will also be made through the Clave SOL, Procedures and Consultations (in the menu “Other declarations and requests” locate the option “Desmedros” and enter the information indicated in Article 12 of the Resolution).
4. From November 13, 2023 until December 1, 2023, taxpayers may file the Communication, the Report, the Minutes or the Proof, indistinctly, at the SUNAT offices, at the Taxpayer Service Centers, through the Virtual Desk or at SUNAT Online Operations. For such purpose, they must take into consideration the term established in the aforementioned regulation.
Discretionary power of not sanctioning infractions related to the use of the Integrated System of Electronic Records (SIRE): By means of the Resolution of the National Deputy Superintendence of Internal Taxes N° 039-2023-SUNAT/700000, published on November 10, 2023, it has been decided to apply the discretionary power of not sanctioning administratively the infractions typified in numbers 2 and 10 of Article 175 of the Tax Code, to those taxpayers that:
1. That the electronic document with digital signature is an alternative means to the physical format containing the information of the beneficial owner.
2, The legal entities registered in the Single Taxpayers Registry until June 30, 2024 and that are not deregistered at the date they are required to file the return, are the ones who must file it until the due dates established for the compliance of the obligations of return and/or payment of the taxes administered and/or collected by SUNAT corresponding to the period June 2024 or, as the case may be, of their extensions.
Designation and exclusion of IGV collection agents.- Supreme Decrees N° 249-2023-EF and N° 250-2023-EF, published on November 22, 2023, provide for the designation and exclusion of collection agents of the IGV Collection System applicable to taxed sales operations and to operations for the acquisition of liquid fuels derived from oil, in order to update the list of agents of said System.
The availability of Virtual Form N° 0601 – PLAME Web is modified.- With Superintendence Resolution N° 240-2023/SUNAT, published on November 26, 2023, the use of Virtual Form N° 601 – PLAME Web, which was approved as an alternative means for the filing of the monthly payroll and monthly returns of employers with up to 10 workers and/or 10 service providers, is postponed until January 31, 2024.
The forms for registration in the Registry of Mining Producers or in the Registry of National Jewelry Manufacturers are approved.- Through Legislative Decree N° 1552, published on May 5, 2023, the Value Added Tax Law was amended in order to consider as export of goods, the sale of metal made by mining producers in favor of national jewelry manufacturers destined for export. For such purposes, among other requirements, the mining producer and the national jewelry manufacturer must be registered in the registers established in its Regulations.
Thus, by means of Superintendence Resolution N° 232-2023/SUNAT, published on October 31, 2023, virtual forms N° 3174 (Application for Registration of Mining Producers – Legislative Decree N° 1552) and N° 3175 (Application for Registration of National Jewelry Manufacturer – Legislative Decree N° 1552) were approved. Both forms are available in SUNAT Virtual since November 1, 2023.
Commissions paid to Banco de la Nación for the commercialization of insurance products.- Report No. 109-2023-SUNAT/7T0000 states that the commissions paid by insurance companies to Banco de la Nación for the commercialization of insurance products, within the framework of insurance banking, regulated by SBS Resolution N° 1121-2017, are within the scope of the tax exemption provided for in Article 2 (r) of the IGV Law.
Power not to sanction the infraction contained in numeral 1 of Article 176 of the Tax Code (RTF of Mandatory Observance N° 09086-1-2023).- The following precedent of mandatory observance is established:
“The Operational Deputy National Superintendence Resolution N° 006-2016/SUNAT/600000 constitutes a tax regulation of general scope that may be invoked by the administered party.”
“If subsequent to the notification of the resolution that determines the penalty for the infraction typified in numeral 1 of Article 176 of the Tax Code, the taxpayer files a rectifying affidavit that has taken effect, in which it consigns amounts of purchases and sales that do not exceed half (½) UIT, modifying the original affidavit in which the purchases and sales exceeded said limit, the Operative Deputy National Superintendence Resolution N° 006-2016/SUNAT/600000 is applicable.”
The aforementioned rule provided for the application of the discretionary power of not sanctioning administratively the infractions typified in numerals 1) and 2) of Article 176 of the Tax Code, to taxpayers whose amount of their sales, as well as their purchases, for each one of them, do not exceed ½ UIT.
Deduction of compensation for late performance (Cassation N° 36244-2022, Lima).- The Fifth Constitutional and Social Transitory Chamber of the Supreme Court establishes that the payment of compensation for late performance of a contract is deductible.
In this case, the taxpayer entered into a contract with PERUPETRO SA, obliging to sell all the oil of its production to such company, however, it breached the agreement by selling its production to another company and PERUPETRO demanded an indemnity amount for economic compensation. In this regard, the Supreme Court has stated that such payment corresponds to the fulfillment of a contractual clause and therefore, it is not only necessary but mandatory and is directly linked to the generation of income.
Beginning of the statute of limitations period for the additional income tax rate (RTF N° 0601-1-2023).- The Tax Court establishes that the computation of the statute of limitations period for the additional income tax rate applicable to the indirect provision of income not subject to subsequent tax control, begins on January 1 of the following year, pursuant to the provisions of paragraph 2 of Article 44 of the Tax Code, since such additional rate is due as from the month following the month in which the indirect provision of income was made.
