A fines del año 2005 se llevó a cabo en la ciudad de Lima las Jornadas de Tributación denominadas “Prospectiva del Sistema Tributario Nacional para el Próximo Quinquenio”, los Contadores Públicos a nivel nacional con el compromiso de promover una reforma tributaria integral y asumiendo un rol protagónico en el desarrollo de la política económica de nuestro país desarrollaron temas de importancia in the tax practice. Following these treks analysis and debate that was attended by renowned speakers linked to the teaching, application and professional tax advice, general conclusions were reached in the search for a new tax reform for the next five years, which were updated to July 2006 and are summarized below:
• Tax reform must necessarily conform to the legal principles of legality, ability to pay, not confiscatory and equality that the Political Constitution of Peru. It is worth mentioning the principle of legality, injured by the continuing policy that respects the same as lower-level standards that exceed the scope of other higher-level standard.
• This last recommendation makes sense to the extent that the rules do not respect the constitutional tax without legal effect from the moment they were published, as it has provided the Constitutional Court, when it decided the constitutional claim on the Additional Advance Income Tax (File 033-2004-AI/TC).
• It should provide the structural basis of technical tax system, in order to have a simple recovery scheme and not excessive for taxpayers, without thereby loses its effectiveness in tax collection issues.
• According to the principle of administrative simplicity, the new tax system should be simple and equitable propose schemes that allow and encourage better compliance with tax obligations, thus eliminating all bureaucratic barriers that limit access or remain in the market.
• The scheme of the new tax reform should be predictable and sustainable over time, without prejudice to seek ways to reduce evasion and broaden the tax base of taxpayers.
• Increasing the tax burden should not be the creation of new taxes or increased rates of existing proportional or fail to consider local taxes or other "special purpose" that affect taxpayers.
• To generate a tax awareness and risk deterrent force to analyze the recovery of the cost-benefit analysis when deciding to make punishable conduct, recognized the need to punish tax evasion by creating drastic rules specimens from the evader, a counterfeiter, smuggler, informal and generally anyone who unwrap economically illegal.
• In order to generate higher growth in lower-income sectors must be improved substantially Single Simplified Regime (RUS) or failing to establish a promotional taxation for small and medium enterprises.
• It must rationalize the granting of tax exemptions promotional schemes based on geographic or specific economic activities, gradually reducing its force and above all social conventions which allow for the supervision and certification of their applications and effects.
On the basis of these considerations, we propose:
• Review the discretion afforded to the Tax in the Tax Code for their actions and decisions are objective, while respecting the framework established by law.
• Set clear rules to identify the process control by professionals and approved by professional associations and currently have been taking abuse and arbitrary without penalty at that stage.
• Establish as an autonomous entity to the Tax Court, giving it more human and material resources that may provide greater legal security and solved within the deadlines stipulated in the Tax Code.
• Review the percentages relating to default interest applicable to refunds for the taxpayers, keeping equivalence default interest charged by the Treasury to the unpaid tax debts.
• Check the typicality of formal violations contained in the tables of penalties the Tax Code and provide that failure of formalities only be punished by a fine and not to lose the right to deduct expenses, costs or tax credit.
This, undoubtedly, is a concrete step to bring a direct approach in the future who have the responsibility of guiding the destiny of the country, with those narrow technical way links, which are expected to be strengthened offer the professional contribution that any government should take into account in reaching their goals.
Peru is urgently needed in the environment of the global society in which we are engaged and actively participate, promote scientific research of the labor union and academic organizations to find creative solutions and consistent with our reality, to overcome the current poverty rates and projected into the future on favorable terms.
• Tax reform must necessarily conform to the legal principles of legality, ability to pay, not confiscatory and equality that the Political Constitution of Peru. It is worth mentioning the principle of legality, injured by the continuing policy that respects the same as lower-level standards that exceed the scope of other higher-level standard.
• This last recommendation makes sense to the extent that the rules do not respect the constitutional tax without legal effect from the moment they were published, as it has provided the Constitutional Court, when it decided the constitutional claim on the Additional Advance Income Tax (File 033-2004-AI/TC).
• It should provide the structural basis of technical tax system, in order to have a simple recovery scheme and not excessive for taxpayers, without thereby loses its effectiveness in tax collection issues.
• According to the principle of administrative simplicity, the new tax system should be simple and equitable propose schemes that allow and encourage better compliance with tax obligations, thus eliminating all bureaucratic barriers that limit access or remain in the market.
• The scheme of the new tax reform should be predictable and sustainable over time, without prejudice to seek ways to reduce evasion and broaden the tax base of taxpayers.
• Increasing the tax burden should not be the creation of new taxes or increased rates of existing proportional or fail to consider local taxes or other "special purpose" that affect taxpayers.
• To generate a tax awareness and risk deterrent force to analyze the recovery of the cost-benefit analysis when deciding to make punishable conduct, recognized the need to punish tax evasion by creating drastic rules specimens from the evader, a counterfeiter, smuggler, informal and generally anyone who unwrap economically illegal.
• In order to generate higher growth in lower-income sectors must be improved substantially Single Simplified Regime (RUS) or failing to establish a promotional taxation for small and medium enterprises.
• It must rationalize the granting of tax exemptions promotional schemes based on geographic or specific economic activities, gradually reducing its force and above all social conventions which allow for the supervision and certification of their applications and effects.
On the basis of these considerations, we propose:
• Review the discretion afforded to the Tax in the Tax Code for their actions and decisions are objective, while respecting the framework established by law.
• Set clear rules to identify the process control by professionals and approved by professional associations and currently have been taking abuse and arbitrary without penalty at that stage.
• Establish as an autonomous entity to the Tax Court, giving it more human and material resources that may provide greater legal security and solved within the deadlines stipulated in the Tax Code.
• Review the percentages relating to default interest applicable to refunds for the taxpayers, keeping equivalence default interest charged by the Treasury to the unpaid tax debts.
• Check the typicality of formal violations contained in the tables of penalties the Tax Code and provide that failure of formalities only be punished by a fine and not to lose the right to deduct expenses, costs or tax credit.
This, undoubtedly, is a concrete step to bring a direct approach in the future who have the responsibility of guiding the destiny of the country, with those narrow technical way links, which are expected to be strengthened offer the professional contribution that any government should take into account in reaching their goals.
Peru is urgently needed in the environment of the global society in which we are engaged and actively participate, promote scientific research of the labor union and academic organizations to find creative solutions and consistent with our reality, to overcome the current poverty rates and projected into the future on favorable terms.
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