PDT - PER (MATA950 - SIGAFIS)

This routine enables the generation of text format files with income tax withholding data of 4th Category for PDT 601 import.

IGV withholding system

For complying with Peruvian law, the treatment for controlling Withholding of IGV (Impuesto General a las Ventas - General Sales Tax). SUNAT (Superintendencia Nacional de Aduanas y Administración Tributaria - National Superintendency of Customs and Tax Administration) establishes a system for IGV withholding in which the taxpayers assigned as withholding agents must take on part of the IGV forwarded by their suppliers. Currently, this is a monthly system, requiring taxpayers to hand in statements about withholdings carried out.

The assignment of taxpayers as withholding agents is done through resolutions published by SUNAT communicating the inclusion of taxpayers in the withholding system. Likewise, a taxpayer stops being a withholding agent only after a resolution is published to exclude the taxpayer from the list of withholding agents.

According to the withholding system, it must occur only on transactions of the withholding agents which incur IGV:

• withholding is done at payment time.
• it is calculated taking the total value of the transaction incurring IGV:
• the total value of the transaction is what the taxpayer must pay, including the IGV itself and other taxes.
• the withholding rate in effect is 6%.
• for calculating withholding, the values in other currencies must be converted to the national currency (currency 1 – nuevos soles) according to the rate on the day of payment.
• a withholding receipt referring to the payment must be issued and handed to the supplier.
• the total value of withholdings in the period must be declared and the respective payment must be done using the PDT-Agentes de Retención, Virtual Form No. 626:
• PDT – Programa de Declaración Telemática.

However, for certain transactions, the withholding agent does not withhold IGV:

• for buenos contribuyentes:
• Buenos contribuyentes are those who comply with their obligations associated to taxes collected or managed by SUNAT.
• for other withholding agents.
• when flight slips, public service receipts for power, plumbing, etc.
• for detracción del IGV:
• basicaly, detracción is a "deduction", carried out by the purchaser him/herself, of a percentage of the transaction value which is then deposited in the Banco de la Nación, on a current account in the name of the supplier who, in turn, uses these deposited funds to pay his/her tax obligations.
• for payments equal to or less than S/.700 and the sum of the involved documents, adjusted by the corresponding debit/credit notes is not higher than this:
• also consider other payments in the period (month).
• for partial payments, the total value of the invoice is to be considered and not only that of the bill.
• for debit notes, also consider the value of the original invoice.
• credit notes which allow reducing the payment value of the involved documents.

Withholding calculation example:

In IGV Withholding System the following parameters are used:

• MV_NRETIGV: indicates the payment receipts for which IGV withholding is not calculated.
• MV_TITRET: defines the creation of bills payable for the tax withholdings generated in the payments made: .T. generates bills; .F. does not generate.

Requirements

Before generating the Magnetic File, you must generate the file with data of the Suppliers that provided the services.

Only the registered suppliers as 4th category income (field 4ª cat. Income = Yes of Suppliers Record) are selected to the import file.

Procedures

Generating the magnetic file:

1. In Magnetic Files, enter the following parameters:

• Normative Instruction: the file PS4ACAT.
• Directory: folder where the file must be generated.

1. Confirm it.

Two files are generated:

xxxxxxxxx.t00 – service providers personal data and address.

xxxxxxxxx.t03 – data on the 4th category.

Where xxxxxxxxx = taxpayer RUC.

For the files generation with the data of the withholding

1. Pay, withholding the income tax.
2. In Magnetic Files, enter the following parameters:

• Normative Instruction: file RET4ACAT.
• Directory: folder where the file must be generated.
• Initial and Final date: enter the period for withholding performed selection.

1. Confirm it.

The file 0601aaaammxxxxxxxxx.4ta. is generated.

Where:

Xxxxxxxxx = taxpayer RUC.

yyyy = year of the period to be indicated (corresponds to the final date year).

mm = month of the period to be indicated (corresponds to the final date month).

For the use in PDT

Service providers data import:

1. Select Social Security Beneficiaries and click Import.
2. Select the items Personal Data, Address and Service Providers Data - 4th Category.
3. Select the directory where the files xxxxxxxxx.t00 and xxxxxxxxx.t03 are (previously generated) and click

Withholding data import:

1. Select Electronic Spreadsheet. A window with the statements are opened.
2. Select Statement/New.
3. Fill out the identification initial data and select the folder Statement Detail.
4. Select the folder PS 4th category and click Import.
5. Select the directory where the withholding data file is.
6. Click Accept.

To generate the magnetic file, IGV withholding:

Requirements

• Configure the company as an withholding agent, changing the first position of the MV_AGENTE parameter to S.
• Change the MV_TITRET parameter to T so as to indicate the generation of bills referring to the withholdings.
• In the MV_NRETIGV parameter, indicate the types of receipt, separated by "|", for those for which there is no IGV withholding. Example: 05|12. These types must be the same which are in the Receipt Types register (Tax Records module) and which are used in the inbound/outbound invoices.
• In the Financials module, access Auxiliary Table Maint.:
• Select the PE4 table and change it, indicating the due dates for the withholding bills.
• In the Key field, indicate the period in the mmaaaa format;
• In the M1 Description, enter the due date in the dd/mm/aaaa format.
• After adding the documents (inbound invoices, debit notes, etc.), pay the bills via payment order, checking the IGV withholding when it occurs.

1. In Magnetic Files, access the parameter screen.
2. In Normative Instruction, input the RETIGV file.
3. In Directory, enter the folder in which file is created.
4. Enter the period (start and end date) for selection of practiced withholdings.
5. Confirm it.
6. The 0626xxxxxxxxxxxmmaaaa.txt file is generated.

• Xxxxxxxxx = taxpayer RUC
• aaaa = year of period to be entered (corresponds to year of end date)
• mm = month of perido to be entered (corresponds to month of end date)