In the case of services subject to the system for which partial payments are made, does the deduction of the total amount or the amount indicated on the proof of payment apply? It is based on the assumption that reference is made to an unfinished service for which payment is made in instalments, with proof of payment of the amount received being issued in accordance with Article 5(5) of the Payment Receipts Regulation after that payment has been verified before one of the cases covered by this Standard. 7.4.-What if I am obliged to deduct in my capacity as a customer, but my supplier has not acceded to the request to open his current account via distractions with Banco de la Nación? Once the payment is made, you will receive a certificate of deposit that you can print or email to the company. With regard to improper distractions, it should be noted that Superintendence Resolution No. 183-2004/SUNAT did not establish a specific procedure in this regard; However, sunat`s ELECTRONIC portal may find instruction “to follow the procedures to request SUNAT to authorize the repayment of funds corresponding to inappropriate or excess deposits in the distraction account.” [3] As we know, the taxpayer will exercise the tax credit in accordance with the formal and essential requirements set out in Articles 18 and 19 of the TUO of Legislative Decree No. 055-99-EF of the TUO of the RSI. However, in addition to these requirements, in the event that the process is subject to distraction, the purchaser must make the payment of the deduction as an additional condition for the use of the tax credit. 2.1 The system of payment of tax obligations with the central government, which regulates this standard, aims to provide funds for the payment of: In the event that the tax credit has been misused, since the customer has used the tax credit of an invoice issued in his favor for a transaction subject to the distraction system, without the corresponding deposit of the deduction having been made. In that sense, it is necessary to make appropriate redress for the tax credit and, at the same time, to impose a fine for the infringement under Article 178(1) of the Tax Code. These services were paid for on April 12, with a 10% reduction for entertainment. However, the beginning of the same thing did not take place until May 11 after a notification by SUNAT.
It is known that the payment of the fine was made on May 26, 2018. What are the effects? The system of distractions consists in deducting or discounting at the expense of the person making the purchase of a good or the user of a service included in the system, for this a percentage is applied, which is determined by the standard, taking into account the price of the supplier (seller of the goods or suppliers of services) as a basis. then pay the deposit to the Banco de la Nación to a current account in the name of the supplier. a.5) The day of withdrawal or the day on which proof of payment is issued, whichever comes first, in the case of the return of goods considered a sale within the meaning of Article 3(a) of the IHR Act. The amount of the deduction is obtained by separating (deducting) a percentage of the total sales amount based on the percentages of distractions set by Sunat. Distractions are deposits from the buyer that help the seller generate funds to meet their tax obligations. If they sell you or provide services subject to the Sunat disparagement system, you must make the deposit to the current account of the distractions of the provider or service provider. The buyer pays a percentage of the total price of the good or service to the deduction bank account of the company from which he purchased, and the balance will be delivered to him in the manner convenient to him. This percentage is the deduction and can only be used by the company to pay its tax obligations.
In this sense, you can exercise the tax credit during the period in which you pay the full payment of the deduction. It should be noted that this is not a restriction on the existence of the right to a tax credit, but on its exercise, which has been confirmed by the Tax Court in repeated decisions[1]. For this reason, in some cases, the user of the service or the buyer of the goods must postpone the use of the tax credit, because in some circumstances a deduction is not possible[2], simply does not comply with this obligation within the time limit set by the diversion rule or has paid 100% of the sale price to the service provider. In that case, it is required to exercise the tax credit only later in the period in which it actually deducts input VAT or makes the service supplier or self-deduction. (12) 5. Toll managers who do not comply with the verification of the payment of the deposit referred to in Article 2 in the form, deadlines and conditions set by SUNAT. In the event that the tax debtor has abused expenses and / or costs or they become inappropriate, he must correct his return and make the payment of the corresponding tax.
