are exempted from the obligation to withhold tax when payment is made not more than seven hundred and 00/100 Nuevos Soles (S/.700) and the sum of the amount of operating receipts involved, adjusted for accounting notes match does not exceed that amount.
(a) For purposes of the table, it is understood that there has been more than one operation with these characteristics and whose sum exceeds S /. 700 (Seven Hundred Dollars).
Where: The amount (s) operation (s) includes the total amount of proof of payment or the sum of the amounts of the receipts of payment involved in the payment that entitle the tax credit or expense deductible for income tax (such as invoices, debit notes, cash register receipt that entitle the tax credit).
retention base price for the sale of the same proof of payment including VAT.
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