Press Release No. 183-2010
rate is 5%
CONSTRUCTION CONTRACTS SYSTEM WILL BE ASSIGNED TO DECREASE FROM DECEMBER
In order to reduce the high tax evasion in the construction sector, SUNAT approved include construction contracts with the VAT levied on the system of derogations, in a manner that would ensure the payment of obligations tax for those taxpayers that activity.
According to the Superintendency Resolution No. 293-2010/SUNAT, the rate of decrease of construction contracts is 5% and is valid from the first of December.
is important to note that the main construction contract covers the construction of entire buildings and parts of buildings and design of buildings, civil engineering and site preparation. It is also considered a construction contract to produce sub contracts from the outsourcing of part of a construction contract, which is why the sub contracts will also be subject to segregation.
The rule states that contracts that consist solely of the lease, sublease or assignment for the use of construction equipment with operator, are not considered construction contracts for that reason these contracts will be subject to segregation leasing service assets of 12%.
has also been found using non-existent tax credit or sustained with no real proof of payment for the purchase of goods and services using informal providers. Likewise, the use of tax credits from foreign costs to the business or are not required to produce and maintain source generating income.
At December 31, 2009 the total debt of the taxpayers enforced collection of the construction sector amounted to S /. 3.009 million and the number of taxpayers involved exceeded 11,000. In the case of the GST, the debt exceeds S /. 654 million.
Finally, it should be clear that what is stated in the resolution shall apply to contracts for construction which will produce the birth of the GST tax liability from that date, even if the contract had been made previously the entry into force of this rule .
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