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:
However, for certain transactions, the withholding agent does not withhold IGV:
Withholding calculation example:
Supplier 000001/01 | Invoice | Installment (single) | Payment date | Withholding value |
0001 | S/.500 | 15-Mar-2012 | No withholding since 500 < 700. | |
0002 | S/.400 | 25-Mar-2012 | Considering the value of this invoice, there is not withholding, but considering the payments in the period: Invoice 0001 + invoice 0002 = 500 + 400 = 900 > 700. Thus, the value to withhold is 400 x 6% = 24. |
Supplier 000001/01 | Invoice | Installment (single) | Payment date | Withholding value |
0001 | S/.350 | Single payment in 15-Mar-2012 | Individually, for each invoice, there is no withholding. However, considering the payment total: 350 + 550 = 900 > 700. Thus, the amount to withhold is: 900 * 6% = 54. | |
0002 | S/.550 |
Supplier 000001/01 | Invoice | Installments | Payment date | Withholding value |
0001 | S/.350 | Payment of the S/.350 installment | Individually, for each invoice, there is no withholding. However, considering the invoice total: 350 + 600 + 550 = 1500 > 700. Thus, the amount to withhold is: 350 * 6% = 21. | |
S/.600 | ||||
S/.550 |
Supplier 000001/01 | Documents | Installment (single) | Payment date | Withholding value |
0001 (invoice) | S/.600 | 15-Mar-2012 | No withholding since 600 < 700. | |
0002 (debit note referring to invoice 0001) | S/.150 | 25-Mar-2012 | Considering the debit note value only, there is no withholding, but considering the original invoice: Invoice 0001 + DN 0002 = 600 + 150 = 750 > 700. Thus, the value to withhold is 150 x 6% = 9. |
Supplier 000001/01 | Invoice | Installment (single) | Payment date | Withholding value |
0001 (in dollars) | USD 500 | 03-Mar-2012 (Conversion rate Dollar = S/.3,5) | Converting the amount to currency 1 = USD500 x S/.3.5 = S/.1750 > S/.700. Thus, the amount to withhold is: 1750 x 6% = 105. |
Supplier 000001/01 | Documents | Installment (single) | Payment date | Withholding value |
0001 (invoice) | S/.800 | Single payment in 15-Mar-2012 | According to the invoice value, there would be withholding, however, considering the credit note: Invoice 0001 - CN0002 = 800 + 250 = 650 > 700. Thus, there is no IGV withholding. |
In IGV Withholding System the following parameters are used:
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:
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
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:
Withholding data import:
To generate the magnetic file, IGV withholding:
Requirements
Important: The file names must follow the standard established by SUNAT - National Superintendence of Taxation Administration |