Consultation:
If a company inadvertently made the deposit on account of decrease after the final payment to your provider, what would be the penalty? Is there any difference if the deposit is made within one month of depreciation to the supplier?
Solution:
Starting from the premise that the transaction subject to SPOT is one of the services described in Annex 3 of Resolution No. 183-2004/SUNAT Superintendency, your company as a user of Service had to make the deposit within the period specified in article 16 of that resolution, that is, at the time of partial or full payment, or within the fifth working day following completion of a registration in the register of purchases .
However, assuming that the company had made partial payment of the amount of the transaction and had failed to deposit the full of the drawdown, there will be guilty of the offense under Article 12, paragraph 12.2 of Legislative Decree No. 940-Norma under SPOT it is liable to a fine corresponding to 100% of the amount not deducted.
The said fine shall be allowed a gradual regime regulated by Superintendency Resolution No. 254-2004/SUNAT, which provides rebates 100%, 70% and 50% if it meets remedy the default, ie the amount not deducted empoce at the times set forth in the standard.
also proceed the reduction 100% compared to the fine, are met fill the tank between the first and fifth business day after the expiration of the deadline for deposit, the rebate of 70 % if remedy the breach between the sixth and fifteenth business day and 50% from the sixteenth business day prior to any notice from the SUNAT.
should be noted finally, that must be added a fine resulting from the interest earned from the day after was for the deposit until the day of payment.
