Article 1.- Object
The purpose of this Supreme Decree is to modify the Regulation of the General Sales Tax and Selective Consumption Tax Law, approved by Supreme Decree No. 29-94-EF, in relation to the provisions on the document that must support the credit fiscal.
Article 2.- Modification of numeral 2.1 of article 6 of the Regulation of the General Sales Tax and Selective Consumption Tax Law
Modify numeral 2.1 of article 6 of the Regulation of the General Sales Tax and Selective Consumption Tax Law, approved by Supreme Decree No. 29-94-EF, in the following terms:
“Article 6.- The application of the rules on the Tax Credit established in the Decree, is limited to the following:
DOCUMENT THAT MUST SUPPORT THE TAX CREDIT
2.1 The right to tax credit is exercised with:
a) Proof of payment issued by the seller of the good, builder or service provider, in the acquisition in the country of goods, construction orders and services, or the purchase settlement, which must contain the information established by subsection b) of article 19 of the Decree, the information provided for in article 1 of Law No. 29215 and the minimum requirements and characteristics provided for in the regulations regarding payment vouchers in force at the time of their issuance.
In the case of cases in which purchase settlements are issued, the right to tax credit is exercised with the document evidencing the payment of the respective Tax.
b) The Customs Declaration of Merchandise or the Simplified Declaration, as well as the payment settlement, collection settlement or other documents issued by SUNAT that prove the payment of the Tax, in the importation of goods.
c) The proof of payment in which the value of the service provided by the non-resident is recorded and the document where the payment of the respective Tax is recorded, in the use of services in the country.
In the cases in which, due to dealing with operations that, in accordance with international uses and customs, payment vouchers are not issued, the tax credit is supported by the document evidencing the payment of the Tax.
d) Receipts issued in the name of the lessor or sublessor of the property for public services for the supply of electricity and water, as well as for public telecommunications services. The lessee or sublessee may make use of the tax credit as a user of said services, provided they comply with the conditions established in the Payment Voucher Regulations or in the regulations on the electronic issuance of payment vouchers, as appropriate.
When the payment vouchers referred to in subparagraphs a) and d) are issued electronically in accordance with the rules on electronic issuance of payment vouchers, the right to tax credit is exercised with a copy of the electronic payment voucher, except in those cases in which the aforementioned regulations provide that what is granted to the purchaser or user is its printed, digital or other representation, in which case the tax credit is exercised with the latter, owing both the copy and its printed, digital or other representation contain the information and meet the requirements and characteristics mentioned in subparagraph a), as appropriate.
In the event that the rules on electronic issuance of payment vouchers allow the payment vouchers included in subparagraphs a) and d) not to be issued electronically, the right to tax credit is exercised with the original of the payment voucher. In this case, the theft or loss of the payment receipt does not imply the loss of the tax credit, as long as the taxpayer complies with the applicable rules for said cases established in the Payment Receipts Regulation.
Modifications in the value of sales operations, provision of services or construction contracts, are supported with the debit or credit note, as appropriate, the provisions referred to in the previous paragraph and the preceding one being applicable to them. For their part, changes in the value of imports are supported by the collection statement or other documents issued by SUNAT that prove the higher payment of the Tax.
When the subject of the Tax rectifies an omission in the determination and payment of the Tax with the subsequent payment through the corresponding rectifying statement and transfers said Tax to the purchaser, the latter can use it as a tax credit. For this purpose, the purchaser supports with the debit note, taking into account the provisions of the previous paragraph, and with the document of payment of the Tax that is the subject of the correction.
The right to tax credit is exercised in the period corresponding to the page of the Purchase Register in which the proof of payment or respective document is entered, provided that the entry is made on the pages of the Purchase Register indicated in numeral 3. of article 10.
The tax credit used prior to the annotation of the proof of payment or respective document in the Purchase Registry is not lost, if it is made -on the sheet that corresponds to the period in which said tax credit was deducted and that is one of those indicated in numeral 3 of article 10 – before SUNAT requires the taxpayer to display and/or present said record.”
Article 3.- Endorsement
This Supreme Decree is endorsed by the Minister of Economy and Finance.
Source: The Peruvian