The deadline for applying for the Deferral and Fractionation Regime of Tax Debts is extended (RAF-SUNAT).- Supreme Decree No. 285-2020-EF, published on September 28, 2020, extends the deadline for submitting the application for the RAF-SUNAT adopted by Legislative Decree No. 1487 until December 31, 2020.
The submission of the informative affidavit Country by Country Report for fiscal year 2019 is extended in certain cases.- Through Superintendence Resolution No. 155-2020/SUNAT, published on September 28, 2020, is extended until the last working day of the month following that in which SUNAT publishes on its website that Peru has approved the evaluation of the standard of confidentiality and security of the information required by the OCDE, the submission of the affidavit to which the taxpayers are obliged, detailed in sections 1 to 3 of paragraph b) of Article 116 of the Income Tax Act Regulations.
The scope of notifications via SUNAT Online Operations (SOL) is extended.- Superintendence Resolution No. 154-2020/SUNAT, published on September 26, 2020, establishes that SUNAT may notify through the SOL System all administrative acts and communications related to taxes or non-tax concepts whose administration and/or collection is in its charge.
Income Tax Regime applicable to Private Educational Institutions (IEPs).- Report No. 075-2020-SUNAT/7T0000 establishes that the IEP referred to in Legislative Decree No. 882 is not eligible for the MYPE Regime but that the General Income Tax Regime applies to them.
Tax exemption for universities, colleges and other educational establishments.- Report No. 072-2020-SUNAT/7T0000 states that the unaffected status provided for in Article 19 of the Political Constitution of Peru is not lost in the event that universities, colleges and other educational establishments use goods, carry out activities and/or provide services other than those for their educational and cultural purposes, in which case only the goods, activities or services not intended for educational and cultural purposes shall be affected by direct or indirect taxes.
Scope of the amending affidavit.- Report No. 071-2020-SUNAT/7T0000 specifies that the power of Tax Administration has the authority to issue a statement regarding the truthfulness and accuracy of the data contained in the amending affidavits that reduce tax obligations:
(i) It is not included within the scope of the verification process referred to in the last paragraph of section 88.2 of Article 88 of the Tax Code.
(ii) It is governed by Article 62 of the Tax Code and other applicable tax regulations and, in addition, by the principles established in the Single Ordered Text of the General Administrative Proceeding Act.
Attribution of income in Investment Funds.- Report No. 066-2020-SUNAT/7T0000 establishes that if an Investment Fund obtains passive income and business income, both from Peruvian sources, it shall allocate to its members natural persons second-class income and third-class income on a differentiated basis.
Mortgage loans acquired by Investment Funds.- Through Report No. 044-2020-SUNAT/7T0000, SUNAT states that income derived from mortgage loan portfolios acquired by national investment funds to local financial entities through the assignment of loans without recourse, which are attributed to their shareholders, domiciled and non-domiciled individuals, constitute third category income.
Discount on the invoice value for the acquisition of explosives (RTF No. 5632-4-2019).- The taxpayer signed contracts for the execution of mining work with several contractors to supply them with explosives whose value would be discounted from their monthly valuations. The Tax Administration stated that this discount involved the sale of the explosives, therefore, it must have been invoiced.
The Tax Court lifted the objection because SUNAT did not properly substantiate that the delivery of explosives was taxed with the IGV. Likewise, it was clear from the contractual clauses that the taxpayer would deliver in certain cases the materials necessary for the execution of the work and that the contractor undertook to contract an all-risk insurance policy to cover. Therefore, it could not be affirmed that the explosives had been transferred in property, for good and valuable consideration.
Support for the application of the 15% rate on royalties (RTF No. 5934-5-2019).- The taxpayer paid invoices issued by a Chilean company for royalties and withheld Income Tax applying the 15% rate according to the CDI signed with Chile. The company supported this rate with two Residence Certificates, which were rejected by SUNAT because they were not in force during the periods in which the obligation to pay the amount equivalent to the withholding arose; therefore, SUNAT stated that the 30% rate must have been applied.
The Tax Court confirmed the Administration’s objection because the certificates were issued after the month in which the obligation to withhold the tax arose. It was also pointed out that if the certificate is issued earlier, it must be in force and include the month in which the obligation arises.
Coercive collection against a conjugal company (RTF No. 0256-Q-2020).- The Tax Court declared a complaint to be founded after finding that SUNAT followed a coercive collection proceeding against a conjugal company despite the fact that one of the spouses had died. As a result, SUNAT was ordered to definitively suspend the coercive execution proceedings and to lift the precautionary measures that had been blocked.
