Peruvian Taxpayer Consults

SUNAT Records (Reducted Record Detail)

* Padrón SUNAT (Detalle Reducido)

- Fiscal Name

- Status

- Fiscal Address (UBIGEO)

*Good taxpayer

*Retention Agents

*Authorized Printing Companies

The source of information for this app is public and is provided by SUNAT at the following link: "https://www.sunat.gob.pe/descargaPRR/mrc137_padron_reducido.html"

This app does not represent any entity of the Government of Peru nor replace any of its services.

Introduction

Peruvian Taxpayer Consults provides a comprehensive overview of Peru's tax system, guiding individuals and businesses through the complexities of tax laws and regulations. This guide offers clear explanations, practical examples, and up-to-date information to help taxpayers navigate the Peruvian tax landscape effectively.

Tax Administration

The guide provides an in-depth understanding of Peru's tax administration system, including the roles and responsibilities of the National Superintendency of Customs and Tax Administration (SUNAT). Taxpayers will learn about registration procedures, tax return filing requirements, and audit processes.

Income Tax

The guide covers the various types of income tax applicable in Peru, including personal income tax, corporate income tax, and withholding taxes. It explains the tax rates, exemptions, deductions, and credits available to taxpayers.

Sales and Use Tax

Peruvian Taxpayer Consults provides a detailed explanation of the General Sales Tax (IGV), which is a value-added tax levied on the sale of goods and services. The guide discusses the tax base, exemptions, and the process for filing IGV returns.

Other Taxes

The guide also covers other taxes imposed in Peru, such as excise taxes, property taxes, and municipal taxes. It provides information on the tax rates, taxable events, and filing requirements for each type of tax.

Tax Planning and Compliance

Peruvian Taxpayer Consults emphasizes the importance of tax planning and compliance. It offers strategies for minimizing tax liability while remaining compliant with tax laws. The guide also provides guidance on how to handle tax audits and disputes.

International Taxation

The guide addresses the tax implications of cross-border transactions and investments. It covers topics such as double taxation agreements, transfer pricing rules, and the taxation of foreign income.

Case Studies and Examples

To illustrate the practical application of tax laws, Peruvian Taxpayer Consults includes numerous case studies and examples. These examples help taxpayers understand how tax concepts are applied in real-world situations.

Updates and Resources

The guide is regularly updated to reflect changes in tax laws and regulations. It also provides links to relevant resources, such as tax forms, online portals, and contact information for tax authorities.

Conclusion

Peruvian Taxpayer Consults is an invaluable resource for individuals and businesses navigating the Peruvian tax system. Its clear explanations, practical examples, and up-to-date information empower taxpayers to understand their tax obligations, plan effectively, and comply with tax laws.