Consultation:
A withholding agent of the GST, we see these tax contingencies that are generated by failing to conduct the respective retention of its customers in the month of December 2008. Also wished to know whether it is possible to regularize the payment thereof.
Solution:
If a taxpayer is designated by the SUNAT as withholding agent shall make the same whenever the transaction is including a pay stub to deduct expenses and / or cost or tax credit and is charged with the VAT in addition to the total amount is greater than S /. 700 Nuevos Soles. The rate is 6%.
it had not made the retention and have paid the full bill the supplier will set the offense under section 13 of article 177 of the Tax Code, which punishes failure to withhold against which was required. Thus, it is for a fine equivalent to 50% of the amount not withheld.
If regulates the payment of retention in the period in which the obligation was declare the same, the fine shall be reduced by 100%.
So, if he was obliged to retain a specified amount in the month of December 2008 and not performed, paying 100% to the supplier, may avoid the penalty if you pay 6% not retained in the period in December 2008 declaring the month of January 2009. Thus the tax authorities will not impose the fine specified above.
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