1 .- A contractor issues a bill for recovery of completion of S /. 100,000 (including taxes) and the client gives you discount your bill for materials and fuels by S /. 20,000 (including taxes), so the client will write a check for S /. 80.000 to settle the dispute.
SUNAT "validates the GST tax credit of S /. 20.000 is necessary to write checks or independent, the client S /. 100.000 to cancel the bill of the contractor and the contractor for S /. 20.000 to cancel a customer's bill?
banking rules require that any payment of sums of money from S /. 3,500 or USD 1,000 is to be made using certain means of Payment (1).
In this regard, compensation or debt consolidation, to the extent that payments are no sums of money, you may continue to, without any tax.
Only for purposes of the ITF, offset payments that exceed 15% of the total payments made during the year, must pay the ITF.
2 .- I can use the tax credit bill has been issued but not paid? How should I correct in my duty if not paid using payment methods valid?
rules to sustain and deduct expenses for purposes of income tax or use tax credit for purposes of the GST, not altered by the standard of banking. Only added an additional requirement should be verified at the time of payment of the obligation.
In that sense, if I verify that I have an obligation amounts from S/.3, 500 or $ 1,000 (1) to have been paid without using an authorized payment method, you must rectify the affidavit of income tax or GST applicable.
3 .- For purposes of banking, we compute the total payroll paid or the amount of remuneration that corresponds to each worker?
The computation should be performed for each obligation, in this specific case, by the amount of remuneration corresponding to each worker.
4 .- For the payment of remuneration, is MANDATORY made by bank transfer, even if the amount of compensation equivalent to S /. 500 (RMV)?
No. Only some means must be used for payment as provided in Act No. 28194 to make payments for salaries from S/.3, 500 or U.S. $ 1,000 (1).
5 .- What happens if my company has closed the current account? "I can use means of payment in this situation?
The fact you can not use current accounts against which to issue personal checks, not prevent me from using other means of payment system companies offer Financial. For example, I can cancel my suppliers deposited as due on the accounts they brought, or to purchase cashier's checks or transfer funds from savings accounts, among other means of payment that are valid by the rules of banking.
6 .- When do I can use the cash as payment?
Cash can be used as payment applies if the payment of sums of money are met in a district where there is no agency or branch of a company's financial system, provided that the following conditions occur:
A-Who receive the money is tax resident in that district.
B-That the payment of the sum of money is made in such district.
C-That this payment is made in the presence of a notary public, justice of the peace or notary approved by Decree of the Ministry of Economy and Finance.
7 .- Do you lose the right to use the full tax credit contained in an invoice of S /. 5.000 has been paid a cash and another through a payment?
You lose the right to use the tax credit for the portion of payment made without the use of means of payment, keeping the right in respect of payments made using the means of payment specified in Law No. 28194. Similar
condition is applicable to exercise the right to deduct expenses, costs, claims or make compensation, apply for tax refunds, credit balances, refunds, tax, early recovery, refund of duties specified in the first paragraph of Article 8 of Law No. 28194.
(1) Effective January 1, 2008, according to Legislative Decree No. 975, the amount at which you must use means of payment is three 1500 Nuevos Soles (S /. 3,500) or one thousand dollars U.S. (U.S. $ 1.000).
SUNAT "validates the GST tax credit of S /. 20.000 is necessary to write checks or independent, the client S /. 100.000 to cancel the bill of the contractor and the contractor for S /. 20.000 to cancel a customer's bill?
banking rules require that any payment of sums of money from S /. 3,500 or USD 1,000 is to be made using certain means of Payment (1).
In this regard, compensation or debt consolidation, to the extent that payments are no sums of money, you may continue to, without any tax.
Only for purposes of the ITF, offset payments that exceed 15% of the total payments made during the year, must pay the ITF.
2 .- I can use the tax credit bill has been issued but not paid? How should I correct in my duty if not paid using payment methods valid?
rules to sustain and deduct expenses for purposes of income tax or use tax credit for purposes of the GST, not altered by the standard of banking. Only added an additional requirement should be verified at the time of payment of the obligation.
In that sense, if I verify that I have an obligation amounts from S/.3, 500 or $ 1,000 (1) to have been paid without using an authorized payment method, you must rectify the affidavit of income tax or GST applicable.
3 .- For purposes of banking, we compute the total payroll paid or the amount of remuneration that corresponds to each worker?
The computation should be performed for each obligation, in this specific case, by the amount of remuneration corresponding to each worker.
4 .- For the payment of remuneration, is MANDATORY made by bank transfer, even if the amount of compensation equivalent to S /. 500 (RMV)?
No. Only some means must be used for payment as provided in Act No. 28194 to make payments for salaries from S/.3, 500 or U.S. $ 1,000 (1).
5 .- What happens if my company has closed the current account? "I can use means of payment in this situation?
The fact you can not use current accounts against which to issue personal checks, not prevent me from using other means of payment system companies offer Financial. For example, I can cancel my suppliers deposited as due on the accounts they brought, or to purchase cashier's checks or transfer funds from savings accounts, among other means of payment that are valid by the rules of banking.
6 .- When do I can use the cash as payment?
Cash can be used as payment applies if the payment of sums of money are met in a district where there is no agency or branch of a company's financial system, provided that the following conditions occur:
A-Who receive the money is tax resident in that district.
B-That the payment of the sum of money is made in such district.
C-That this payment is made in the presence of a notary public, justice of the peace or notary approved by Decree of the Ministry of Economy and Finance.
7 .- Do you lose the right to use the full tax credit contained in an invoice of S /. 5.000 has been paid a cash and another through a payment?
You lose the right to use the tax credit for the portion of payment made without the use of means of payment, keeping the right in respect of payments made using the means of payment specified in Law No. 28194. Similar
condition is applicable to exercise the right to deduct expenses, costs, claims or make compensation, apply for tax refunds, credit balances, refunds, tax, early recovery, refund of duties specified in the first paragraph of Article 8 of Law No. 28194.
(1) Effective January 1, 2008, according to Legislative Decree No. 975, the amount at which you must use means of payment is three 1500 Nuevos Soles (S /. 3,500) or one thousand dollars U.S. (U.S. $ 1.000).
