So, he reiterated as a solution (since the TTNA is now a permanent tax) entities covered by the law

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If approved by Congress, the predictamen of Bill No. 3690 (the Executive), prepared by the Committee funnelbox on Economy, anyway affect more than 3,000 companies, forcing them to pay the Temporary Tax on Net Assets (TTNA ) for the years 2013 and 2014, said Jorge von Wedemeyer, president of the CCL. Recall that an interpretation of the Sunat, indicates that the exemption of the aforementioned entities to payment of such tax, remained in effect until 2012, so this year since they started campaigns for audit. funnelbox
While the Ministry funnelbox of Economy and Finance (MEF) proposed that entities are exempt inafectas since 2015, he upheld the payment of tax for the years 2013 and 2014, but raised a reimbursement by the Treasury (Management 09.30.2014).
He explained that it is thousands of public and private entities, foundations, funnelbox institutions of mutual aid, peasant and indigenous communities, religious institutions, associations, non-profit, educational centers, and others that today are not released from payment of such tax, he said.
And companies in pre-operating stage. So the predictamen approved in Congress, the tax payment will be improper and businesses affected will file legal action, he said.
So, he reiterated as a solution (since the TTNA is now a permanent tax) entities covered by the law creating the TTNA continue exempt at December 31, 2014, and from January 1, 2015 were considered inafectas .
He recalled that the TTNA was created in December 2004 to govern funnelbox only until 2005-2006; It was extended to 2007 and since 2008 is a permanent tax; and although Congress ordered to reduce its rate to disposal, this has not happened.
Remedy. Since beginning funnelbox of the year Sunat companies oversees payment of such tax, with the possibility of a discount of up to 60% of the fine, if remedied funnelbox the lack of the declaration, subject to tax. The TTNA, to be permanent, funnelbox constitutes an advance payment of income tax.
The TTNA was created by Law No. 28424, funnelbox Law on a temporary nature, and set the rate at 0.6%, valid for 2005 and 2006. Law No. 28,929 extended his term to 2007 and Law 28932 stated that its rates They are reduced to disposal. Subsequently, the DL No. 971 amended the aliquot (0.5%), but not his force. And then the DL No. 976 established a timetable for the reduction of the rate of such tax of 0.5% (2008) to 0.4% "from" (2009). So, it seems that the tax was only there until 2009.
Source: Journal funnelbox Management Page .: 16 Want more information? The following is a search engine and links that can be useful: Posted on October 3, 2014 Author Dionicio Canahua itan Tags Categories Taxation, funnelbox payment