CAPT 08 2b LIQUIDACION DE TRIBUTOS PARTE 2 MI,AV,ISC,etc LOGIND diapos

Estructura de la Liquidación de Tributos

Monto Imponible

• El monto imponible es fundamental en la estructura tributaria, compuesto por el valor FOP más el flete y seguro. Esto se conoce también como SIF.

• La base imponible incluye todo lo que se importa desde el exterior, ya que los productos producidos fuera del país están sujetos a tributos.

Componentes del Monto Imponible

• El flete internacional y el seguro son parte integral del monto imponible; ambos también están gravados con tributos.

• Si no se contrata un seguro, SUNAT calculará un "seguro ficticio" para evitar una disminución en la base imponible y, por ende, en los impuestos recaudados. Esta práctica implica firmar una declaración jurada.

Impuesto a Valores

• El impuesto a valores se calcula como un porcentaje del monto imponible y grava las mercancías importadas. Puede tener descuentos si proviene de países con tratados de libre comercio con Perú.

• Para acceder a estos descuentos, es necesario presentar un certificado de origen al momento de la importación, demostrando que la mercancía está negociada dentro del tratado correspondiente.

Derechos Específicos e Impuestos Selectivos

Derechos Específicos

• Los derechos específicos son impuestos aplicables a ciertos productos agropecuarios para proteger a los productores locales frente a precios internacionales bajos que podrían perjudicar su competitividad.

Impuesto Selectivo al Consumo

• Este impuesto grava bienes considerados suntuarios o de lujo, como licores y vehículos; las tasas varían significativamente según el tipo de producto (ej., 1% - 250%).

Impuestos Antidumping

Concepto de Antidumping

• Se activa cuando un producto entra al país por debajo de su costo real; esto puede dañar la industria local al permitir competencia desleal.

Proceso para Aplicar Impuestos Antidumping

• Los productores locales deben demostrar que sufren daños significativos debido a precios dumping presentando un expediente ante INDECOPI, representando al menos el 80% de la producción nacional afectada.

Understanding Anti-Dumping and Countervailing Duties

The Role of Producers and Importers

• Producers in Peru organize to present cases against imports, while importers defend their interests to avoid anti-dumping taxes. This creates a conflict where local producers seek protection through these taxes, while importers aim to minimize costs.

Definition of Anti-Dumping and Countervailing Duties

• Anti-dumping duties are imposed when products are sold below cost by a company. In contrast, countervailing duties apply when foreign governments subsidize exports, allowing them to sell at lower prices. This distinction is crucial for understanding trade regulations.

State Intervention in Pricing

• The concept of countervailing duties highlights the role of state intervention; foreign governments can influence market prices through subsidies, which affects local industries negatively by enabling unfair competition. Thus, both private sector actions and state policies play significant roles in pricing strategies.

Examples of Countervailing Duties

• A historical example involves Ecuadorian boots being subsidized for exportation, leading to competitive pricing that undermines Peruvian producers. The Peruvian government responded with a $10 countervailing duty per imported boot to protect local production from this subsidy-induced price advantage.

Characteristics of Anti-Dumping and Countervailing Duties

Nature as Penalties

• Both anti-dumping and countervailing duties function as penalties rather than traditional taxes; they do not include IGV (General Sales Tax) or IPM (Municipal Promotion Tax), emphasizing their punitive nature against unfair trade practices rather than revenue generation for the state.

Introduction to Perceptions

Purpose of Perceptions

• Perceptions serve as a tax mechanism aimed at combating informal commerce by preemptively collecting future sales taxes (IGV/IPM) during the import process, ensuring compliance from businesses that may evade taxation upon selling locally.

Formal vs Informal Conduct

• Importers exhibit formal conduct when paying taxes during importation but often revert to informal practices when selling goods locally without proper invoicing or tax declaration, leading to significant revenue loss for the state through tax evasion.

Mechanism Behind Perception Collection

Advance Tax Collection Strategy

• To mitigate potential losses from unreported sales tax revenues, SUNAT collects anticipated IGV/IPM amounts at the time of product importation based on expected future sales transactions within the domestic market—this is termed "perception." This strategy ensures that even before actual sales occur, some level of tax revenue is secured for the government.

Rates Applied in Perceptions

Percentage Rates Based on Import Sequence

• For first-time imports, perceptions are set at 10% of total value; subsequent imports incur a reduced rate of 3.5%, while used goods attract a perception rate of 5%. These rates reflect an effort to regulate different categories within international trade effectively while addressing potential evasion issues among non-compliant entities like non-tax agents.