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Print articleTax Alert - March 2020
April, 2020 - Alex Cordova, Tulio Tartarino,
i) The default interest rates (TIM) on tax debts in national currency will be 1% per month; and in foreign currency, it will be 0.50% per month.
ii) The interest rate for reimbursement in national currency made for undue or excess payments will be 0.42% per month. This rate will not be applied in the case of undue or excess payments made as a result of a payment request made by the Tax Administration and neither to the reimbursement of withholdings and earnings from the IGV.
iii) The interest rate for reimbursement of undue or excess payments in foreign currency is 0.25% per month.
Disposal of the balances of the SPOT account.- The Superintendency Resolution No. 067-2020/SUNAT, published on March 31, 2020, provides new dates to request the free disposal of the amounts deposited in the withdrawal accounts:
i) Requests for the release of funds that were originally due until April 3, 2020, will be submitted between April 8 and 14, 2020.
ii) Requests for the release of funds that were originally due until April 7, 2020, will be handled between April 8 and 16, 2020.
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