|
SPECIAL PAYMENTS IN
INSTALLMENTS: ART. 36º C.T.
INSTALLMENTS AND/OR
EXTENSION ART.36 TAX CODE: INRA-PE.19
BENEFICIARIES:
Tax debtors,
whether companies or individual persons.
PAYMENT IN
INSTALLMENTS:
| DEBT
IN TAX UNITS (UITs) |
MONTHS |
GURANTEE |
| Over 15 |
Up
to
36 |
No
gurantee |
| Over 15 and up to
35 |
Up
to 48 |
No
guarantee |
| Over 35 and up to
50 |
Up
to
60 |
No
guarantee |
| Over 50 and up to
100 |
Up
to 72 |
No
guarantee |
| Over 100 |
Up
to 72 |
With
guarantee |
QUOTAS:
The amount of the
minimum quota for each installment to be paid will be:
Individual
Persons: 0.03 Tax Unit (UIT) (S/. 87.00)
Companies :
0.15 Tax Unit (UIT) (S/. 435.00)
GUARANTEES:
- Bank Guarantee
- Bailbond Policy
- Mortgage
- Securities
- Bank Certificate in Foreign
Currency
Several requests
for paying duties in installments presented by one same tax debtor whose
total payable duties are over 100 UITs must be guaranteed for the excess.
RESTRICTIONS:
The installment or
extension benefits granted by Art. 36° of the Tax Code are not
applicable to:
- Debts incurred by the forfeit of
an extension or special installment plan
- Debts incurred in a currently
valid extension or special installment plan
- The costs generated in the
process of coactive collection.
- The debts accounted in Import
Declarations less than six months old, counted as of the day after
their numbering.
- Debts over which the benefit
claimant has made an undue delivery of checks.
- Resolutions of Determination,
Resolutions of Fines and Charges more than two (02) months old after
the date of demand of payment.
- The Account Summaries for
Collections that include debts incurred in undue rejections or in
excess from the simplified schedule for restitution of tariff duties.
BASIC REQUIREMENTS:
- Request (original and copy)
- Simple copy of Electoral
Registration, National Identity Card or other identity card (indidivual
person)
- Simple copy of power of attorney
of legal representative sealed by notary public, as well as copy of
Electoral Registration or National Identity Card
- Legible copies of the documents
that generated the debt.
INTEREST:
The interest rate
on installments of the tax debt will be 80% of TIM.
FORFEIT:
- When two (02) consecutive
installments are not paid on time.
- When the assets presented as
guarantee are affected by judicial or extrajudicial charges that cannot
be waived, or when these assets suffer damages or deterioration.
- When the beneficiary does not
present or renew the benefit before CUSTOMS.
|