In order to win the battle of informality, you have to simplify things. Peru's tax policy can be improved and thereby reduce the levels of informality. How?
We spoke with José Ignacio Beteta, president of the Peruvian Taxpayers Association, about this issue and the tax measures that they present to Sunat and the Ministry of Economy and Finance.
“In terms of collection, what we propose is that there is a single receipt, that we no longer have receipts or invoices because the receipt also includes VAT. Having a single receipt showing 18% VAT would generate an incentive for tax deduction policies.”
Beteta said that you have to think about the person, you have to make it simple for them. A single receipt that motivates him because every time he asks for it, he will receive something at the end of the year.
Another policy that they are proposing, she specified, is the promotion of fines that are not in accordance with the UIT but rather with the taxpayer's debt. “It is a second simple reform that would soften the inspection system. The fine must be in accordance with the mistake you made.”
“Today there is already a system, in which you are inhibited from the fine. For starters there should be fewer fines. But it would be based on the error between 2, 3 up to 10%”
The third reform is the elimination of the perception regime, that 2% tax that you are charged for buying from a large company. “That 2% is charged not on the purchase but on the purchase and the VAT. Tax on taxes. This is even illegal because it is a tax on something that you have not yet sold.”
“Another reform is that of the RUS system. On this, we would say that the tax and labor system is so rigid and harsh that businessmen prefer to stay small. What is missing are incentives to grow. This should not be monthly but annual. You have to give it stability by contributing small.”
At another time it was said that formality in Peru has several aspects, but everything is based on productivity.
“There is a vicious circle here because it is based on education, development, research. Formality is expensive because the employer does not have that potential, that productivity of the workforce. If the worker were productive, the company would pay what he has to pay. And here we talk about medium, small and large companies.”
Finally, he said that all these reforms could reduce the collection, but with a financial projection. At the beginning it will affect, but by volume it will rise. The issue is that neither one nor the other has been tried in the country. “In terms of taxes and tax issues, we think that it remains to be seen what the ordinary citizen needs. Everything is seen from the point of view of what the State needs to function. With that we would do enough.”
Reference:
Mena, F. G. (2019, 21 enero). ¿Qué reformas tributarias deberían incluirse en Perú para reducir la informalidad? Gestión. https://gestion.pe/economia/reformas-tributarias-deberian-incluirse-peru-reducir-informalidad-256163-noticia/?ref=gesr
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