走近南美洲（秘魯）系列文章DOING BUSINESS PERú秘魯營商環境（五）
2024-07-18Contributor供稿：秘魯Rodrigo, Elías & Medrano律師事務所
Chinese Translation中文翻譯：錦天城 王良 律師
China is Peru's main trading partner, the largest destination of exports and the main source of imports for Peru. Peru is China's second largest investment destination in South America. The two countries have established a comprehensive strategic partnership and signed a free trade agreement. In the next five to 10 years, Peru will become another destination for Chinese enterprises going global. More Chinese companies will enter Peru and expand into the broader South American market through Peru. AllBright Law is actively exploring the legal service market in South America, providing reliable host country legal service resources and doing legal research on various host countries for Chinese enterprises going to South America, so as to provide legal protection for serving China's high-level opening-up and the "the Belt and Road" strategy. To this end, AllBright Law, together with Rodrigo, El í as &Medrano Law firms in Peru, launched this Series of Articles on Peru Business Environment, including Peru's going global, Peru's corporate structures, Peru's promotion of investment and legal stability, operational legal environment, business winding up and restructuring a business.
中國是秘魯的主要貿易伙伴，是秘魯第一大出口目的地國，也是秘魯主要進口來源國。秘魯是中國在拉美的第二大投資目的地。兩國之間既建立全面戰略伙伴關系，又簽署了自由貿易協定。未來五到十年，秘魯將成為中國企業出海的另一片熱土，中國會有更多企業走向秘魯，并通過秘魯走向更廣闊的南美洲市場。錦天城積極開拓南美洲法律服務市場，向出海南美洲的中國企業提供可靠的東道國法律服務資源和做好國別法律研究等工作，為服務中國高水平對外開放和“一帶一路“戰略提供法律保障。為此，錦天城聯合秘魯Rodrigo,Elías & Medrano律師事務所，推出《秘魯營商環境》系類文章，介紹秘魯走向世界、秘魯公司架構、秘魯外國投資促進和法律穩定性、企業運營法律環境、停業和企業重整等內容。
Taxation and Cross-Border Transactions
稅收和跨境交易
The Customs and Tax Administration National Superintendence (“SUNAT”), the Peruvian tax authority, collects and administrates internal taxes, custom duties and other foreign trade borne charges which constitute Peruvian treasury revenue (exceptionally, SUNAT collects other taxes and contributions established by law). SUNAT also enforces the Tax Code and is involved in issuing rulings regarding matters of revenue.
秘魯海關和稅務國家監管局（“SUNAT”）負責征收和管理國內稅、關稅和其他外貿費用，這些收入構成秘魯國庫收入（SUNAT征收其他法律規定的稅費除外）。SUNAT還負責執行秘魯稅法，并參與執行與稅收事項有關的裁決。
Taxpayer Identification – RUC 納稅人識別- RUC
Every individual, corporation, undivided estate, partnership or any entity, whether Peruvian or foreign, regardless of its tax domicile, must be registered in the taxpayer identification record (RUC” for its Spanish acronym) upon acquiring taxpayer status or becoming responsible for taxes administrated or collected by SUNAT. The same requirement applies to tax withholding agents.
任何個人、公司、未分割遺產、合伙企業或其他實體，無論是秘魯人還是外國人，也無論納稅地在哪里，在取得納稅人資格、接受SUNAT管理或被征稅時，都必須在納稅人識別記錄（西班牙語縮寫為“RUC”）中注冊。扣繳義務人也應遵守同樣的要求。
The taxpayer and the tax withholding agent are identified by the 11-digit number assigned by SUNAT (the RUC), which is used to comply with both its formal and substantive tax obligations.
SUNAT為納稅人和扣繳義務人編制11位納稅人識別碼（RUC），該編碼用于確認納稅人和扣繳義務人在形式與實質上的納稅義務。
Workers who only obtain fifth category income, among others, are not required to register in the RUC. In principle, non-domiciled taxpayers would not have to register in the RUC either; however, there are some cases in which the tax authorities demanded compliance with such requirement as a condition for processing their requests for refund of undue and/or excess payments.
僅取得第五類所得的勞動者無需在 RUC登記。原則上，無住所納稅人也無需在 RUC登記；但在某些情況下，稅務機關要求納稅人以無住所納稅人身份登記作為退還未到期或多得稅款的條件。
Peruvian Tax System 秘魯稅收體系
The following is an overview of the taxes generally applied in Peru, at the time this report was issued. This report also includes a description of certain tax issues relevant to mining activities.
以下是本文發布時在秘魯通常實施的稅種概述。本文還包括采礦活動相關的稅收問題。
Income Tax 所得稅
- Scope of Application 適用范圍
Income tax is levied on income obtained from capital, work, the joint application of both factors, capital gains, revenues resulting from operations with third parties as expressly stated in the Income Tax Law (“LIR“ for its Spanish acronym), and imputed income as expressly stated in the LIR.
所得稅適用于從資本/工作、財產收益、第三方經營所得，以及《所得稅法》（西班牙語縮寫為“LIR”）明確規定的計稅收入所得。
- Tax Jurisdiction 稅收管轄權
Peruvian residents are subject to income tax on their worldwide income. Non-residents or permanent establishments in Peru of foreign corporations are taxed only on their Peruvian source income.
秘魯居民應就其在全球范圍內取得的所得繳納所得稅。外國公司在秘魯設立的非居民或常設機構僅就其來源于秘魯的所得進行納稅。
- Peruvian Residents 秘魯居民
For tax purposes, the following are considered residents in Peru, among others: (i) Peruvian individuals who reside in Peru; (ii) foreign individuals who have resided or remained in the country more than 183 calendar days within a 12-month period; (iii) legal entities incorporated in the country; (iv) branches, agencies or other permanent establishments in Peru of non-resident corporations, in which case the status of resident applies to the branch, agency or other permanent establishment as to its Peruvian source income.
以下人員被視為稅法上的秘魯居民：（i）居住在秘魯的秘魯人；（ii）在秘魯居住或停留超過183天的外國人；（iii）在秘魯成立的法律實體；(iv)非居民公司在秘魯設立的分支機構、代理機構或其他常設機構，在這種情況下，分支機構、代理機構或其他常設機構在秘魯所得適用居民身份。
- Peruvian Source Income 秘魯所得來源
The term “Peruvian source income” includes, among others, income originated or produced by: (i) properties located in Peru: (ii) loans and investments when the capital is placed or economically used in Peru, or the payer is domiciled in Peru; (iii) digital and technical assistance services, when they are economically used within the national territory; (iv) royalties, when they are paid by a subject domiciled in Peru, or when the goods or rights for which they are paid are economically used in Peru; (v) personal work performed in the national territory; (vi) civil, commercial, business or any other kind of activities performed in the national territory; (vii) among others.
“秘魯來源所得”包括以下各項來源或產生的所得：（i）位于秘魯的財產；（ii）貸款和投資，其資金來自秘魯或在經濟上使用，或付款人住所在秘魯；（iii）數字和技術援助服務，其經濟上在秘魯境內使用；（iv）特許權使用費，其支付人住所在秘魯，或支付特許權使用費的貨物或權利在秘魯境內且在經濟上使用；（v）在秘魯境內從事個人工作；（vi）在秘魯境內從事的民事、商業、商業或其他活動；（vii）以及其他事項。
Individual Income Tax Rules 個人所得稅條例
For domiciled individuals, capital income (first and second category) is taxed at an “effective rate” of income tax of 5%. On the other hand, the income tax applicable to the sum of net labor income derived from the rendering of dependent services (fifth category income) and independent services (fourth category income) plus foreign source income, is determined by applying a progressive, cumulative scale.
對于有住所的個人，財產所得（第一類和第二類）適用5%的“有效稅率”征收所得稅。另外，對于提供非獨立勞務取得的凈勞務所得（第五類所得）和獨立勞務取得的凈勞務所得（第四類所得）外加境外來源所得的總額，所得稅采用累進制確定。
In greater detail, the net earned income is determined by applying, in the first place, the legal deductions provided for in the LIR. In the case of income derived from the individual and independent exercise of a profession, art, science or trade, the Income Tax Law recognizes a legal deduction of 20% (this deduction does not apply to income derived from the performance of the functions of a company director, trustee, agent, business manager, executor and similar). The legal deduction of 7 UIT (=US$ 9,118.00 approx.) is applied to the sum of labor income (fourth and fifth category income).
具體來說，凈收益首先通過適用LIR規定的法定扣除額來確定。對于個人獨立從業者、藝術、科學或貿易所得，所得稅法認可其法定扣除率為20%（但該項扣除不適用于因履行公司董事、托管人、代理人、業務經理、行政負責人等職責取得的收入）。7UIT的法定扣除（約為9,118.00美元）適用于勞務所得（第四類和第五類所得）。
Additionally, from fourth and fifth category income, taxpayers may deduct up to a maximum of 3 UIT (=US$ 3,908.00 approx.) for the following personal expenses: lease and/or sublease of real estate located in the country that is not exclusively destined to the development of business activities; doctors’ and dentists’ fees for services rendered in the country; fees for services rendered related to any profession, art, science or trade (with the exception of amounts paid for the functions of company directors, agents, receivers, business managers, executors and similar); EsSalud contributions in favor of household workers; among others. It should be noted that, in some cases, only a percentage of the expenses are deductible for tax purposes.
此外，對于納稅人的以下個人支出，可以從第四類和第五類所得中扣除不超過3 UIT （約3,908.00美元）：不為特定商業經營目的而出租或轉租位于本國的房地產；在本國提供服務而支付的醫生或牙醫費用；提供與職業、藝術、科學或貿易有關的服務費用（但不包括為履行公司董事、代理人、接管人、業務經理、行政負責人等職責而支付的費用）；家庭傭人的津貼及其他事項。值得注意的是，某些情況以稅收為目的進行的扣除僅允許一定的比例。
The net earned income is added to foreign source income. The result derived from such addition is subject to income tax as follows: (i) to the first 5 UIT the rate of 8% is applied; (ii) to the bracket between 5 UIT and 20 UIT the rate of 14% is applied; (iii) to the bracket between 20 UIT and 35 UIT the rate of 17% is applied; (iv) to the bracket between 35 UIT and 45 UIT the rate of 20% is applied; and, (v) to any amount exceeding 45 UIT the rate of 30% is applied. The Income Tax will be equivalent to the sum of the amounts obtained as a result of applying the rates according to the progressive cumulative scale.
凈勞務所得與境外來源所得相加。相加所得數額適用于如下所得稅率：（i）對前5 UIT適用8%的稅率；（ii）對5 UIT至20 UIT這一檔適用14%的稅率；（iii）對20 UIT至35 UIT這一檔適用17%的稅率；（iv）對35 UIT至45 UIT這一檔適用20%的稅率；（v）對超過45 UIT的數額適用30%的稅率。按照累進稅率表所適用的稅率計算出的所得數額之和就是應納所得稅數額。
The earned income received by non-domiciled individuals is taxed at a fixed rate of 30% of net income, without considering the legal deduction of the aforementioned 7 UIT or the additional deduction of up to 3 UIT (referred to in the preceding paragraphs).
無住所個人取得的勞務所得按凈收入的30%固定稅率征稅，但不考慮上述7 UIT的法定扣除或最多3 UIT的額外扣除（參照上述各節規定）。
Taxation of Mining Activities 對采礦活動的征稅
- Special Deduction Rules 特別扣除規則
In accordance with the provisions of the General Mining Law (LGM), the acquisition value of mining concessions shall be amortized from the year in which, in accordance with the LGM, the minimum production obligation must be met (regardless of the start of actual production) within a term to be determined by the holder of the mining activity at that time. Such term is determined based on the probable life of the deposit, calculated taking into account the proven and probable reserves and the minimum production obligation according to law.
根據《一般礦業法》（“LGM”）的規定，采礦特許權的取得價值應自LGM所規定的必須達到最低產量（無論實際生產何時開始）的當年開始攤銷，具體期限由采礦權人來確定。確定該期限應考慮礦床的可能壽命，并考慮已探明的、可能的儲量和依法計算的最低產量要求。
The acquisition value of each mining concession includes the price paid or filing fees (as the case may be), as well as prospecting and exploration expenses incurred up to the date on which, according to law, the minimum production is required to be met.
每一采礦特許權的取得價值包括支付的價款或備案費（視情況而定），以及在依法達到的最低產量之日前發生的勘測和勘探費用。
Prospecting and exploration expenses may be amortized as part of the acquisition value of the mining concession or fully deducted in the year in which they are incurred, at the taxpayer’s option.
勘測和勘探費用由納稅人選擇作為采礦特許權取得價值的一部分進行攤銷，或在發生的當年進行全額扣除。
If the mining concession is abandoned or declared outdated before complying with the minimum production levels established by the applicable law, the acquisition value may be totally amortized in the fiscal period in which any of said events occur.
如果采礦特許權在達到法律規定的最低產量前被廢止或宣布無效，則其取得價值可在發生上述事件的會計期間進行全額攤銷。
Development and preparation expenses allowing the exploitation of the mining concession for more than one year may be wholly deducted in the fiscal period in which said expenses are incurred, or amortized within said term and over two additional years (i.e. an overall three-year amortization period).
對于為采礦特許權超過一年的開采所準備的開發費用，可以費用發生的會計期間進行全額扣除，也可以在開采期內分2年（即三年攤銷期）攤銷。
- Mining company tax benefits for public infrastructure investments 礦業公司對公共基礎設施投資的稅收優惠
According to the Mining Law, investments by mining companies on public infrastructure may be deductible expenses for Income Tax purposes. In order to enjoy this benefit, the investments must be made in roads; seaports; airports; environmental sanitation works; energy, telecommunication, education and health infrastructure; and in public facilities for recreation and other public infrastructure projects.
根據《礦業法》的規定，礦業公司對公共基礎設施的投資可以扣除費用。必須是對公路、港口、機場、環境衛生設施、能源、電信、教育和衛生基礎設施、公共娛樂設施和其他公共基礎設施項目進行投資才可以享受優惠。
Investments must be approved by the competent authority (i.e., in the case of roads, the Ministry of Transport and Communication). The amount of the investment deductible from taxable income under this benefit will be only that which corresponds to the portion of the work qualified as a public service, according to the percentage indicated in the approval resolution.
投資必須得到主管部門的批準（就公路而言，須得到交通運輸部的批準）。根據批準決議，可以從應稅收入中扣除的投資額僅限于符合公共服務工作部分相對應的利益。
- Special Mining Tax 礦業特別稅
Mining companies are subject to Special Mining Taxes in the exploitation and production stages.
礦業公司在開采和生產環節需要繳納礦業特別稅。
The Special Mining Tax is levied on the quarterly operating income of mining companies that originate from the sale of metallic mineral resources in the state in which they are located. The marginal rates of the Special Mining Tax range from 2% to 8.40%. There is no minimum tax. The tax actually paid is a deductible expense for income tax purposes in the year in which it is paid.
礦業特別稅的征稅對象為礦業公司在其所在國銷售金屬礦產資源所取得的季度經營收入。礦業特別稅的邊際稅率為2%至8.40%。且不設最低稅額。實際繳納的稅額作為納稅年度的所得稅扣除費用。
- Mining Royalties 采礦權使用費
Mining Royalties are a royalty charge to be paid by subjects of mining activity mainly in favor of the Regional and Local Governments where mining resources are exploited.
采礦權使用費是采礦活動主體應向開采礦產資源的地區或地方政府支付的使用費。
Mining Royalties are currently a percentage of the quarterly operating profits, with effective rates ranging from 1 to 12%, which can be a deductible expense for purposes of annual Income Taxes for the year in which it is paid. Should the resulting Mining Royalty be lower than 1% of the respective quarterly sales revenue.
目前，采礦權使用費為季度經營利潤的一定比例，有效稅率為1%至12%。該費用可作為納稅年度的所得稅扣除費用。由此產生的采礦權使用費應低于季度銷售收入的1%。
Transfer Pricing 轉讓定價
In the event of sales, contributions of goods and other property transfers, as well as in the provision of services, notwithstanding the consideration agreed upon between the parties, for tax purposes the relevant transaction will always be deemed as made at its corresponding “fair market” value. If the value determined by the parties differs from the “fair market” value, tax authorities will make the necessary adjustments to the involved parties.
在銷售、捐贈貨物和其他財產轉讓以及提供勞務的情況下，盡管交易各方就對價達成一致，但相關交易始終應按照相應的“公平市場”價值。如果交易各方確定的價值與“公平市場”價值不同，稅務機關將對交易各方進行必要的調整。
In the case of transactions entered into between related parties or carried out from, to or through non-cooperative or low or no taxation countries or territories (known as “tax havens”), or with subjects whose income, revenues or profits from such operations are subject to a preferential tax regime, the market value will be considered equivalent to the consideration that would have been agreed with or between independent parties in similar transactions, under identical or similar conditions, following the local rules on transfer pricing.
在關聯方之間進行的交易，或通過不合作、低稅收或無稅收的國家或地區（被稱為“避稅天堂”）進行的交易，或與享有經營所得、收入或利潤優惠稅收待遇的主體進行的交易，市場價值將被認為等同于在相同或類似條件下與獨立交易方或雙方在類似交易中，遵循當地轉移定價規則所能同意的對價。
The value of the operations will only be adjusted if the payable tax in the country is less (a fiscal damage). The Peruvian Tax Authority may make said adjustment, even if the previous assumption is not met, in case the adjustment involves the determination of a higher tax to transactions between the taxpayer and its related parties.
只有在該國應繳稅額更少（財政損失）的情況下，交易價值才會被調整。如果調整涉及對納稅人與其關聯方之間的交易要征收更高的稅額，即使不符合上述假設，秘魯稅務機關也可以進行調整。
In the case of services rendered by related parties, the user must prove compliance with the benefit test and provide the documentation and information requested by the Peruvian tax authority, as necessary conditions for the deduction of the respective cost or expense.
在由關聯方提供服務的情況下，使用方必須證明符合效益測試，并向秘魯稅務機關提供所要求的文件和信息，作為扣除相關成本或費用的必要條件。
For the interpretation of Peruvian transfer pricing rules, it is applying the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, approved by OECD Council, as long as they do not oppose the mentioned Peruvian legislation with character of law. Taxpayers subject to the scope of application of the regime and who meet certain conditions must submit to the Peruvian tax authority the following informative declarations: (i) Local Report; (ii) Master Report; and (iii) Country-by-Country Report is applicable for fiscal years 2016 onwards, while the Master Report and the Country-by-Country Report are applicable for fiscal year 2017 and subsequent fiscal years. Failure to comply with these obligations generates tax penalties.
對于秘魯轉讓定價規則的解釋，適用 OECD理事會批準的《跨國企業和稅務部門轉讓定價指南》，只要與秘魯具有法律性質的立法不相違背。在該制度的適用范圍內且符合一定條件的納稅人必須向秘魯稅務機關提交以下告知性聲明：（1）當地報告；（2）主報告；以及（3）國別報告適用于2016財年及以后的財年，主報告和國別報告適用于2017財年及以后的財年。未履行該等義務會被處以稅務罰款。
International Tax Transparency Regime (RFTI) 國際稅務透明度制度（RFTI)
Under the RFTI, taxpayers domiciled in Peru who are owners of Non-Domiciled Controlled Entities must recognize foreign source passive income from such entities in the same year in which such income is accrued, paying the corresponding tax for such concepts.
根據RFTI，納稅人居住在秘魯但屬于“無住所受控實體”所有者，應當在取得收入的同年確認從該實體取得的來源于境外的被動所得，并就被動所得繳納相應的稅收。
Those entities of any nature, not domiciled in Peru, that comply with the following three conditions qualify as “Non-Domiciled Controlled Entities”: (i) they have a different legal status from that of the persons that compose them (by regulatory provision, entities such as corporations, investment funds, trusts, partnerships, associations and foundations meet this criterion); (ii) they are established or domiciled in tax havens or in territories in which their passive income is not subject to income tax or, being so, it is equal to or less than 75% of the income tax that would correspond in Peru to the income of the same nature; and, (iii) are owned by taxpayers domiciled in Peru (which is understood to be fulfilled when the taxpayer, alone or with its related parties in Peru, has an interest of more than 50% of the capital, results or voting rights of the entity).
任何性質的在秘魯無住所的實體，同時滿足以下三個條件的，均有資格成為“無住所受控實體”：（1）其法律地位不同于構成該實體人員的法律地位（根據法律規定，公司、投資基金、信托、合伙、社團和基金會等實體符合該標準）;（2）其設立或住所位于避稅地或位于對其被動所得不征稅的地區，即使在上述地區，被動所得在秘魯應納所得稅稅額等于或低于75%；以及（3）由居住在秘魯的納稅人所擁有（即納稅人單獨或與其秘魯關聯方擁有該實體50%以上的資本、股份或投票權）。
Examples of “passive income” are, among others: dividends, interest, royalties, rental income, capital gains from the alienation of rights, real estate and securities. Passive income from Peruvian sources (e.g., dividends derived from companies incorporated in Peru) is not subject to the RTFI.
“被動所得”包括股息、利息、提成費、租金、權利轉讓、不動產和有價證券產生的資本利得。秘魯來源的被動所得（例如來源于在秘魯成立的公司的股息）不受RTFI管轄。
General Sales Tax (IGV) 一般銷售稅（IGV)
- Scope of Application 適用范圍
VAT applies to the following transactions: (i) sale of movable goods within Peru; (ii) services provided or used within Peru; (iii) construction contracts; (iv) first sale of real estate by constructors; and (v) import of goods.
增值稅適用于以下交易：（1）在秘魯境內銷售動產；（2）在秘魯境內提供或使用的服務；（3）建筑合同；（4）建筑商的不動產首次銷售；以及（5）貨物進口。
- VAT Payers 增值稅納稅人
All Individuals, legal entities, foreign company’s branches, irregular partnerships, associations, trusts, and mutual and investment funds that carry out any of the transactions subject to VAT. Likewise, they are taxpayers of the VAT, joint ventures, consortiums and other forms of business cooperation contracts that keep independent accounting from that of the investors or ventures joint ventures, consortia and other forms of business collaboration contracts, which carry independent accounting of that of their investors or participants.
開展交易的個人、法律實體、外國公司分支機構、非法合伙、社團、信托以及共同和投資基金應繳納增值稅。同樣，那些合營、聯營及以其他商業合作合同方式與投資方或參與方的合營、聯營及開展其他商業合作合同方式合作，保持獨立核算，都為增值稅納稅人。
Individuals and any type of entity that does not carry out business activities may be subject to VAT rules if they regularly import goods or carry out activities subject to VAT.
個人及那些不開展業務活動的實體，如果經常進口貨物或開展增值稅活動的，則適用增值稅規則。
- VAT Calculation 增值稅的計算
The payable tax is determined monthly by deducting the fiscal credit from the gross tax payable each month. The gross tax for each taxable transaction is the amount resulting from applying the tax rate to the taxable base. The VAT tax rate is 16%. A 2% rate is added for the Municipal Promotion Tax, which is governed by the provisions applicable to VAT, resulting in a total tax rate of 18%.
應納稅額按月計算，即從每月的應納稅額總額中減去可抵免的財政稅額。每次應稅交易的應納稅額為應稅基數適用稅率后的金額。增值稅稅率為16%。按照增值稅的適用規定，需要增加2%市政促進稅，總稅率為18%。
- Fiscal Credit 財政稅額
Consists of the VAT that appears separately in receipts/invoices. Only purchases of goods, provision or use of services, construction contracts or imports that are allowed as expenses or costs for income tax purposes and are related to transactions subject to VAT may be used for fiscal credit.
收據/發票中單獨顯示增值稅構成。僅允許計入所得稅費用或成本且與應繳納增值稅交易有關的購進貨物、提供或使用服務、建筑合同或進口貨物可用于財政稅額。
- VAT Definitive Recovery Regime for Mining Activities - Act No. 27623 采礦活動的增值稅限定返還制度-第27623號法
This regime allows the holders of mining concessions that carry out mining exploration activities, which are still in a pre-productive stage and that sign an Exploration Investment Contract with the Peruvian State, to recover the VAT paid on imports or local purchases of certain goods and on the acquisition of certain services and construction contracts related to the referred activities, provided that the requirements and formalities provided in the legislation on the matter are complied with. This regime will be in force until December 31, 2027.
該制度允許從事采礦勘探活動且仍處于前期生產階段、與秘魯國家簽訂勘探投資合同的采礦特許權持有人，只要符合相關立法規定要求和手續，可以返還與上述活動有關的進口稅或在當地采購特定貨物以及獲得與上述活動有關的特定服務和建筑合同所繳納的增值稅。該制度的有效期持續至2027年12月31日。
Tax on Net Assets (ITAN) 凈資產稅（ITAN)
This tax levies companies’ net asset value as reflected on their balance sheets as of December 31 of the year prior to the date of payment, after deducting the depreciation and amortization permitted by the LIR.
ITAN稅項對公司截至支付日上一年度12月31日的資產負債表所反映的凈資產價值，在扣除 LIR允許的折舊和攤銷后征收。
ITAN must be paid only by companies subject to the general income tax regime. ITAN is determined by applying a 0.4% rate to net asset values over S/1,000,000. Net assets with a lower value are not subject to ITAN. In principle, taxpayers have the option of considering ITAN payments: as a deductible expense; or as a credit to offset the corresponding monthly Income Tax prepayments and their annual Income Tax. If the ITAN paid exceeds the annual Income Tax due at the end of a fiscal year, taxpayers may request the refund of said excess.
ITAN稅僅由適用一般所得稅制度的公司繳納。對超過1,000,000新索爾的凈資產價值適用0.4%的稅率來確定ITAN稅。較低價值的凈資產則無需繳納ITAN稅。原則上，納稅人可以選擇將所繳納的ITAN稅視為可抵免費用；或在每月預繳所得稅和年度所得稅中予以抵免。如果已繳納的ITAN稅超過財政年度結束后應繳納的所得稅，納稅人可以要求退還多繳部分。
Financial Transaction Tax (ITF) 金融交易稅（ITF)
The ITF applies, among others, to the following transactions: (i) credit or debit made to bank accounts of the Peruvian financial system (except for the movement of accounts of the same account holder); (ii) payments to a Peruvian financial system company; (iii) the acquisition of cashier’s checks, bank certificates, traveler’s checks, or other financial instruments; (iv) money transfers or remittances made through a financial system company or a funds transfer company.
除其他外，ITF適用于以下交易：（i）向秘魯金融系統的銀行賬戶進行貸記或借記（同一賬戶持有人的賬戶變動除外）；（ii）向秘魯金融系統公司付款；（iii）獲得銀行本票、銀行證明、旅行支票或其他金融工具；（iv）通過金融系統公司或資金轉賬公司進行的轉賬或匯款。
The tax rate is 0.005%, and it must be withheld by the financial institution or fund transfer corporation, as appropriate.
稅率為0.005%，且應由金融機構或資金轉賬公司根據情況扣繳。
Selective Consumption Tax (ISC) 選擇性消費稅（ISC)
The ISC (Impuesto selectivo al consumo) levies the import and local sale of goods, such as certain cars, cigars and similar, alcoholic and non-alcoholic beverages and fuel.
選擇性消費稅（ISC）是對貨物的進口和本地銷售征稅，如某些汽車、雪茄及類似產品、酒精和非酒精飲料和燃料。
Depending on the respective good’s nature, the tax is determined based on systems to the specific value and to the value according to the price of sale to the public.
取決于相關商品的性質，稅款的征收是根據商品的特定價值和向公眾銷售的價格來確定的。
Tax Incentives 稅收鼓勵
- Tax benefits for public investment projects – Act No. 29230 公共投資項目的稅收優惠-第29230號法案
Companies in general may enter into agreements with Regional and Local Governments to finance or carry out public investment projects listed on ProInversion’s portfolio. Once finalized, the works must be transferred to the Regional and Local Governments. Investors are paid by the Peruvian Government with Regional and Local Public Investment Certificates (CIPRL). These certificates may be used by the company to offset its monthly and annual Income Tax payments for the respective year, up to an amount equal to 50% of the Income Tax for the previous fiscal year. If the certificates are not used in the respective fiscal year due to the 50% limitation, Peruvian Government will issue new certificates, adding a 2% annual credit to the amount stated on the previous certificates. If the certificates are not used within a period of ten years, the company may request a reimbursement from SUNAT.
一般情況下，公司可以與區域和地方政府簽訂協議，為秘魯私人投資促進署發布的投資清單中所列公共投資項目提供資金或參與實施。一旦確定，該項目必須移交給區域和地方政府。秘魯政府以區域和地方公共投資證書（CIPRL）的方式向投資者支付費用。公司可以用這些證書抵扣相應年度的月度所得稅與年度所得稅，最高可抵免上一財政年度所得稅的50%。由于50%限額的原因，證書在相應的財政年度如果未被使用，秘魯政府將簽發新的證書，并在舊證書金額的基礎上每年增加2%的抵扣。如果證書在十年內未被使用，公司可以要求 SUNAT進行補償。
In order to enter into such agreements, the companies must be selected by the Regional and Local Governments in accordance with certain legal norms. Moreover, the companies must be registered in the National Registry of Suppliers of the Supervisory Body of State Contracting - OSCE.
達成上述協議的公司，必須是由區域和當地政府根據一定的法律規范進行選定。此外，公司必須在國家合同監督機構供應商國家注冊處（“OSCE”）進行登記。
Legislative Order No. 1238 has extended this tax benefit to companies entering into this type of agreement with the Peruvian Government for public investment projects related to health, education, tourism, agriculture and irrigation, public order and security, culture, sanitation, rural electrification, fishing, sports, environment, urban development, social protection and development, transportation, communications and justice, including its maintenance, provided they are registered on the list of priority projects issued by the competent Public Institution. Thus, Peruvian Government will issue “Peruvian Government – Public Treasury Public Investment Certificates” (CIPGN” for its Spanish acronym) to pay the private company the amount it invested. CIPGN Certificates are subject to the same rules as CIPRL Certificates.
第1238號法令將這一稅收優惠擴大到與秘魯政府簽訂如下類型公共投資項目協議的公司，包括衛生、教育、旅游、農業和灌溉、公共秩序和安全、文化、衛生、農村電氣化、漁業、體育、環境、城市發展、社會保護和發展、交通、通訊、司法（包括其維護）等，只要這些公司登記在主管公共機構發布的優先項目清單內。因此，秘魯政府將簽發"秘魯政府-公共財政公共投資證書"（西班牙語縮寫為" CIPGN")，向私人公司支付投資額。CIPGN證書與 CIPRL證書的規則相同。
- Stability Agreements 穩定協議
See section regarding Foreign Investment Protection (Section IV, item B).
參見關于外國投資保護的部分（第四部分，B項）。
- Special Depreciation Regime - Law No. 31652 特殊折舊制度—第31652號法律
As from fiscal year 2023, for income tax purposes, buildings and constructions may be depreciated with a maximum of 33. 33% per year (under the general regime, the annual depreciation rate is 5%) provided that such assets are used exclusively for business development and the following conditions are met: (i) the construction has been started as from January 1, 2023 (the start of construction is understood as the moment when the building license or other document established by the Regulations is obtained); and, (ii) until December 31, 2024, the construction has a work progress of at least 80%. This regime will also be applicable to taxpayers that during 2023 and 2024 acquire in property constructions that comply with these conditions.
自2023財政年度起，所得稅征收中，建筑物和構筑物的折舊上限為33.33%（在一般制度下，年折舊率為5%)，前提是資產僅用于業務發展且滿足以下條件：（i）自2023年1月1日開始建設（開始建設是指為取得法律法規要求的建筑許可或其他文件的時間）；（ii）截至2024年12月31日建筑施工進度不低于80%。該制度也將適用于在2023和2024年期間購買符合上述條件房地產的納稅人。
As of fiscal year 2023, hybrid or electric land transportation vehicles (except railroads), acquired in fiscal years 2023 and 2024, may be depreciated with a maximum of 50% per year.
自2023財政年度起，在2023和2024財政年度期間購買的混合動力或電動陸路運輸工具（鐵路除外）每年的折舊上限為50%。
These regimes will not apply to investments included in the legal stability agreements subscribed under Legislative Decrees No. 662 and 757, and in other contracts subscribed with tax stability clauses.
該制度將不適用于根據第662和757號立法法令簽署的法律穩定性協議和其他載有稅收穩定性條款合同中的投資。
- Exceptional application of the Special Regime for Advance Recovery of VAT - Law No. 31661 提前收回增值稅特別制度的例外適用----第31661號法律
Individuals or legal entities that carry out an investment project in any sector of the economic activity and whose execution involves a total investment commitment of not less than US$ 2’000,000.00 may exceptionally apply for this regime until December 31, 2024.
在任何經濟活動部門開展投資項目和執行該項目涉及的投資承諾總額不少于200億美元的個人或法人，可在2024年12月31日之前申請適用這一制度。
