IGV - Sales General Tax, according to the article 1 of Supreme Decree no. 055-99-EF, levies on:
- Sales of assets in the country;
- Provision or use of services in the country;
- Construction Contract;
- The first sales of real state (by builders).
Tax withholding for products or services of companies characterized as a Withholding Agent is calculated, withholding voucher is issued when the bill is written off, and tax perception is controlled when bills receivable are written off. For products and services of companies characterized as a Perception Agent, IGV depreciation is controlled and IGV Depreciation bill is generated at the moment of write-off per payment order.
The voucher of tax withholding is printed in 3 copies: Supplier, Issuer, and SUNAT. It is printed when a bill payable that calculates IGV withholding is written off and when an advance with IGV
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