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When is exempted from the obligation to withhold?

When payment is made S/.700 exceeding the sum of the amount of operating receipts involved, adjusted for the corresponding accounting notes, does not exceed that amount.

a) For purposes of the table, it includes cases in which it has issued more than one Payment Voucher for amounts less than S /. 700, but the operation that is greater than S /. 700. Retention also apply if the amount of each payment vouchers in amounts less than S/700, added in excess of this amount.

Where:

The amount (s) operation (s) includes the total amount of proof of payment or the sum of the amounts of payment vouchers involved in giving the right to pay tax or deductible expense for income taxes (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.

Example 1:

The supplier Company A makes a sale of goods to its client company "B" for the amount of S /. 1.200 April 10, agreed to pay in 2 parts:
April 10 - Bill 1 by S /. 800
April 26 - Bill 2 S /. 400

However, the invoice issued after a provider of Credit issued a note on April 12 by decreasing the transaction, valued at S /. 350.

The client company "B", made partial payments for S /. 600:
April 10 - Bill 1 by S /. 400
April 26 - Bill 2 S /. 200
Solution:
Invoice 1: S /. 800
(-) Credit Note (350) 450

Bill 2: S /.
400 total operation Amount S /.
850 Amount of partial payments (600)
In this case it would hold, although partial payments do not exceed S /. 700, but the sum of the amount of each payment voucher (adjusted for credit notes issued) exceeds that amount. Example 2

The supplier Company A makes a sale of goods to its client company "B" for the amount of S /. 1.500 on June 5, agreed to pay in 2 parts:
a bill June 11 by S /. 1.000
Bill July 15 2 S /. 500
The client, Company "B" makes the following installments: June 11
Bill 1 S /. 1.000
Bill June 11 2 S /. 300 (advanced payment) Bill
July 15 2 S /. 200 (for the difference)

Solution:

First installment: yes retention is effected by the S /. 1300, because payment in excess of S /. 700 and the sum of the invoiced amount involved exceeds that amount. Second installment
yes retention takes place, since the amount of the sale exceed S /. 700. Example 3

The supplier Company A makes a sale of merchandise to your customer Company "B" for the amount of S /. 1.800 August 16, agreed to pay in 3 parts: 16 August
Bill 1 S /. 600 Invoice
August 23 2 S /. 600 Invoice
August 29 3 S /.
600 should be retained?

Solution: Yes

retained in each payment, that despite the partial payment due for each invoice does not exceed S /. 700, the amount of the transaction exceeds that amount.

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Should withhold the sales tax on transactions in which they are issued documents referred to in paragraph 6.1. Article 4 of Regulation Voucher?

not be made retention in operations in which aircraft are issued tickets, utility bills for electricity, water, documents issued by banks and other documents referred to in paragraph 6.1. Article 4 of Regulation Voucher.

Example:

If a bank is not agent retention and that operations carried out in documents issued num.6.1 Art. 4 of Regulation Voucher not be retained.

However, if the bank transaction, billing issues, the operation itself is subject to withholding.

Should apply 6% off retail value?

No, the retention of 6% should be conducted on the total amount is required to pay the purchaser, the user of the service or who commissions the construction, operation performed including the imposed taxes. Ie the selling price.

How is the percentage in case of partial payments?
case of partial payments, the percentage or portion of 6% withholding is applied to the amount of each payment.

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"For the VAT tax regime, when it believes it has made the payment?

in cash: The date of delivery or availability of cash. In

payments by check: On the day that is available to pay.

the case of post-dated checks, shall be considered paid on the due date (the same can not be longer than 30 days from issuance).

the case of Bills of Exchange: The maturity date or when the payment is made, whichever comes first.

If the invoice is issued on 31.05.2002 and the payment is made on 02.15.2003 is retention?

No, because it is an operation before the term of the tax regime. In accordance with RS 037-2002/SUNAT , retention apply to operations to be performed from 1 June 2002.

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What is the procedure to follow in case of invoices issued in dollars?

For purposes of calculating the withholding amount, the conversion into national currency shall be the weighted average exchange rate for sale published by the Superintendency of Banking and Insurance on the date of payment. In the days when they do not publish the exchange rate referred to is use the last published.


14. At what point is making the deductions from payments in kind?

must be made when it is delivered or made available to the property.