Legal basis: Decreto Legislativo N°1634
Date of publication Diario oficial el peruano:August 30, 2024
Effective Date: August 31, 2024
The purpose of this Legislative Decree is to regulate a special installment payment until December 20, 2024, for tax debts administered by SUNAT that constitute income of the public treasury, being applicable both for companies and individuals.
Ø DEBTS ELIGIBLE FOR SPECIAL PAYMENT BY INSTALLMENTS
Debts that constitute income of the Public Treasury (such as IR, IGV, ISC, ITAN, ITF, among others), payable until 12/31/2023, and that are contained in determination resolutions, payment orders, fine resolutions, among others, including the balances of fractionations in force or with cause for loss, contested debts (claimed or on appeal) or in coercive collection.
Ø DEBTS EXCLUDED FROM THE SPECIAL INSTALLMENT PAYMENT.
The debts excluded from the special fractionation are: (i) Taxes withheld or collected (ESSALUD, ONP, among others), (ii) Taxes included in bankruptcy proceedings, (iii) Taxes that as of August 31, 2024 have a final judicial resolution and a letter of guarantee, (iv) Debts for surcharges referred to in Article 2 of the General Customs Law.
Ø DISCOUNT VOUCHER
When a special installment payment is made, a discount bonus is applied to interest, updates and capitalized interest, fines and interest thereon. In no case shall the discount bonus be applied to the unpaid tax.
The bonus is applied as follows:
- Debt from 0 to 100 UIT: 100% discount.
- Debt from 100 to 2000 UIT: 90% discount.
- Debt from 2000 to 5000 UIT: 70% discount.
- Debt over 5,000 UIT: 50% discount.
Ø PAYMENT METHODS.
- Cash payment: debtors may choose to pay the debt in full until December 20, 2024.
- Summary Payment: Consists of an initial payment of 25% of the debt and the balance can be paid in up to 3 monthly installments.
- Installments: Allows an initial payment of 10% of the debt and the rest up to 72 monthly installments, providing greater flexibility.
If you would like to learn more about this tax regulation, our team of experts is available to answer any questions you may have about the impact on your business.
At MCG Consultores, we are committed to excellence and transparency.