lOMoARcPSD|18056763

Informe Academico - Ingles - Tributacion - Salome Gutierrez

Inoñan
Tributación (Universidad César Vallejo)

Studocu is not sponsored or endorsed by any college or university

Downloaded by CARMEN ALBERCA JIMENEZ (aalbercaji98@ucvvirtual.edu.pe)
 lOMoARcPSD|18056763

FACULTY OF BUSINESS
ACCOUNTING SCHOOL

ACADEMIC REPORT

Issue:

El IGV

Author:

Gutierrez Inoñan Esteysi Salome

Teacher:

Jorge Collahua Enciso

Course:

Tributación

Lima Este – Perú

2023– I

Downloaded by CARMEN ALBERCA JIMENEZ (aalbercaji98@ucvvirtual.edu.pe)

 lOMoARcPSD|18056763

INDEX
I. INTRODUCTION ................................................................................................... 3
II. DEVELOPMENT ................................................................................................... 3
2.1 IGV..................................................................................................................... 3
2.2 VAT level ........................................................................................................... 4
2.3 Operations affected by the IGV ....................................................................... 4
2.4 Birth of the obligation to pay IGV.................................................................... 4
III. CONCLUSION ................................................................................................... 6
IV. BIBLIOGRAPHIC REFERENCES ..................................................................... 7

Downloaded by CARMEN ALBERCA JIMENEZ (aalbercaji98@ucvvirtual.edu.pe)

 lOMoARcPSD|18056763

I. INTRODUCTION
The General Sales Tax (IGV) is a fundamental concept in the field of economy
and taxation. In many countries, the IGV is one of the main sources of income for
the State, allowing it to finance public expenses and promote economic
development.
The IGV is an indirect tax that is applied to the value added at each stage of the
production and marketing chain of goods and services. Although its name may
vary in different countries (such as VAT in some places), its main objective is to
tax consumption and generate resources for the State.
In this introduction, we will explore the basics of the IGV, its importance for the
economy and the effects it can have on different sectors and social groups. We
will also discuss how the tax is calculated and collected, as well as the potential
benefits and challenges of implementing it.
The IGV is a relevant issue for both citizens and businessmen and those
responsible for fiscal policy. Their understanding is crucial to making informed
decisions and contributing to the debate on how to design a fair and efficient tax
system.
Throughout this exploration, we will see how the IGV affects the national
economy, how it is linked to other taxes and how it can influence the behavior of
consumers and companies. Likewise, we will examine the different policies and
reforms related to the IGV that are being implemented in various countries to
adapt to current needs and challenges.
In short, the study of the IGV will allow us to better understand the functioning of
the tax systems and their impact on the economy, as well as reflect on the political
and social implications that their application entails.

II. DEVELOPMENT

2.1 IGV
This is a tax that you must pay when you buy a mobile property or when the
company provides its services, either as a natural or legal person. IGV is applied
to the amount agreed to pay, resulting in "the total amount to pay", also called the
"sale price".

Downloaded by CARMEN ALBERCA JIMENEZ (aalbercaji98@ucvvirtual.edu.pe)

 lOMoARcPSD|18056763

2.2 VAT level

The fee is 16%, which is included in the 2% for city promotion tax, giving a total
of 18% applied to the agreed amount. Example: Luis sells computer products and
agrees with Mary on the sale of accessories for the amount of S/. More than 2,000
IGV. Therefore, S/ 2,000 must be added s/. 360 of IGV, giving a total to pay s/.
2,360 as sale price.

2.3 Operations affected by the IGV

- The sales of properties move in this country, under any modality.
- Provisions or use of services in this country.
- Construction contract in the area of Peru.
- The first real estate sales made by the builder.
- Import imports.

IGV applies to all activities, with the exception of exports and lists of products and
operations that are considered excluded and/or infected, such as: for example:

1. Sales in the moving state of the property.

2. provision or use of services in this country;

3. Construction contract;

4. The first sales of properties made by their builders.

5. Import goods.

2.4 Birth of the obligation to pay IGV

• In the sale of goods: whichever happened first between the date on which the
proof of payment was issued, in accordance with what was stipulated by the Proof
of Payment Regulation or the date on which the goods were shipped.

• On withdrawal of goods: whichever happened first between the date on which

the payment receipt was issued, in accordance with what was stipulated by the
regulation on the receipt of payment or the date of withdrawal of the goods.

Downloaded by CARMEN ALBERCA JIMENEZ (aalbercaji98@ucvvirtual.edu.pe)

 lOMoARcPSD|18056763

• When providing services: whichever happens first between, the date the
payment receipt is issued, in accordance with what is stipulated by the Proof of
Payment Regulation or the date the remuneration is received.

• In the use of services: in use in the country service provided by non-domain, on

the date the proof of payment is registered in the purchase register or on the date
the remuneration is paid, whichever happened first .

• In a construction contract: whichever happened first between the date on which

the proof of payment was issued, in accordance with what was stipulated by the
regulation of the payment of the payment or the date of receipt of income.

• Sales of the first real estate properties: the date of perception of income, for the
amount of felt, partial or total.

• In imports: on the date the office is requested. The tax credit is a general sales
tax that is carried forward separately on the proof of payment, which supports the
acquisition of goods, services and construction contracts, or is paid on the
importation of goods or for the purpose of use in the country of service provided
by non-residents. Only tax credit granted for operations that meet the following
requirements:

• Are allowed as cost or company cost.

• They are allocated for operations that must receive taxes paid.

• The IGV must be sent separately in the proof of payment.

• The voucher must send the name and number of RUC editors, must be active
and owned.

• The payment vouchers have been recorded in the purchase register (must be
ratified before use). IGV declarations and payments are made every month

Downloaded by CARMEN ALBERCA JIMENEZ (aalbercaji98@ucvvirtual.edu.pe)

 lOMoARcPSD|18056763

according to the last RUC digit. To file a declaration, you must enter
www.sunat.gob.pe to the option of Online Operations-Sol/New platform.

III. CONCLUSION
First, the IGV plays a fundamental role in the government revenue department.
General consumption taxes, such as IGV, are an important source of tax revenue
that allows the financing of public expenditures, such as the construction of
infrastructure, basic services and the implementation of social policy.
This can disproportionately affect lower-income segments of the population,
allocating a higher proportion of their income to IGV-encumbered assets.
In short, the IGV is a tax that plays an important role in the collection of tax
revenue and the financing of public spending.

Downloaded by CARMEN ALBERCA JIMENEZ (aalbercaji98@ucvvirtual.edu.pe)

 lOMoARcPSD|18056763

IV. BIBLIOGRAPHIC REFERENCES

Undertake SUNAT. (2018). General sales tax. Retrieved from
https://emprender.sunat.gob.pe/tributando/declaro-pago/impuesto-
general-las-ventas

SUNAT. (January 16, 2022). General Sales Tax - IGV. Retrieved from
https://www.gob.pe/7910-impuesto-general-a-las-ventas-igv

SUNAT. (May 21, 2023). Birth of the tax obligation - IGV. Retrieved from
https://www.gob.pe/8314-nacimiento-de-la-obligacion-tributaria-igv

SUNAT. (June 11, 2023). How to calculate the general sales tax (IGV).
Retrieved from https://www.gob.pe/7913-como-calcular-el-impuesto-
general-a-las-ventas-igv

SUNAT. (June 11, 2023). IGV Fair. Retrieved from https://www.gob.pe/23606-

igv-justo

Downloaded by CARMEN ALBERCA JIMENEZ (aalbercaji98@ucvvirtual.edu.pe)