The largest proportion of income municipal tax home is. And, since 1994 a new regulatory framework governing tax for these institutions, because the Democratic Constituent Congress by Law No. 26249, delegated to the executive the power to amend the legislation of the tax system and national government local governments. The executive approved
That law has been successively amended. Some specialists in the field believe that at this point changes are not enough, when decentralization has provided various powers and functions of government in the country, and argue that it should issue a new law on municipal taxation. In this regard, we believe that this is necessary, but it is essential a prior process of strengthening tax administration capabilities of municipalities.
With regard to the content of the standard and any modification thereof, the municipal tax law provides that municipalities receive tax revenue from the following sources:
The municipal taxes and regulated by the provisions of the Act.
contributions and fees to determine the municipal councils, within the limits established by that law.
created national taxes for municipalities and collected by the central government, according to the rules established in the municipal tax law itself.
Those contemplated in the rules governing the Municipal Compensation Fund.
municipal taxes are the taxes levied for local governments, compliance with which causes a direct consideration of the municipality to the taxpayer. Collection and auditing of compliance with applicable local governments. Municipal taxes are solely the following:
a) Property Tax: In every year, charged on the value of urban and rural land. To this end, consider land to land, including land reclaimed from the sea, rivers and other water bodies, as well as the buildings and permanent fixtures and are integral parts of these properties, which can not be separated without alter, damage or destroy the building.
The collection, administration and oversight of tax corresponds to the district municipality where the property is located. And they are taxpayers as taxpayers, individuals or corporations that own the land, whatever its nature.
The tax base for the tax assessment is made up of the total value of land of the taxpayer located in each district jurisdiction. In determining the total value of the property, applied tariff values \u200b\u200bof land and building official unit values \u200b\u200bin effect at December 31 last year and depreciation schedules by age and state of preservation, which makes the National Valuations and approved annually by the Minister of Transport, Communications, Housing and Construction by ministerial decision.
Municipalities are able to set a minimum amount to be paid as tax equivalent to 0.6% of
are unaffected for the tax, the land owned by:
1. The national government, regional governments and local governments.
2. Foreign governments.
3. The charities.
4. Religious institutions.
5. Public entities which provide healthcare services.
6. General Fire Corps.
7. Peasant and indigenous communities of the highlands and jungle.
8. Universities and schools.
9. Concessions on State forest land devoted to forestry and wildlife and forest plantations.
10. The land whose ownership corresponds to political organizations.
11. The land whose ownership shall be organizations of persons with disabilities recognized by the CONADIS.
12. The land whose ownership corresponds to unions, duly recognized by the Ministry of Labour and Social Promotion.
also are unaffected by the tax lots that have been declared monuments of the cultural heritage of
Other aspects of the tax relating to free zones benefits to pensioners, tax base deductions, etc., is detailed in the relevant articles of Legislative Decree No. 776 and its amendments.
b) Excise Tax: levied on the transfer of urban and rural property for consideration or not, whatever its shape or form, including retention of title sales. The first sale of real estate construction companies make is not subject to tax, except in the share value of the land. Is taxable as a taxpayer, the purchaser or the purchaser of the property.
The income tax constitutes the municipalities in whose jurisdiction the property is located for the transfer. In the case of provincial municipalities that have made Municipal Investment Fund, these will be the creditor of the tax and transfer under the responsibility of the owner of the entity and within 10 working days following the last day payment is received, 50 % tax on the district municipality where the property is located for the transfer and 50% to the investment fund concerned.
c) Vehicle Property Tax: De annually, levied on the ownership of vehicles, cars, trucks, station wagons, trucks, buses and buses, with no older than three (3), whose term is computed from the first entry in the Land Registry Vehicular. Are liable as taxpayers, individuals or legal owners of the vehicles mentioned. When performing any transfer, the purchaser assumes the status of taxpayers from January 1 next year occurrence.
tax administration corresponds to the municipalities provincial jurisdiction whose domicile of the owner of the vehicle. The performance of the income tax is the provincial municipality.
d) Betting Tax: This tax revenues of the equestrian event organizers and the like, where bets are made. (The casinos are governed by special rules)
The taxable person is the company or institution carrying out taxable activities. The monthly tax is being calculated on the resulting difference between the total income earned in a month concept of betting and the total amount of the awards the same month. The tax rate is 12% to bets on horseracing, and 20% on other bets.
The administration and collection of tax corresponds to the provincial municipality in which it is located the headquarters of the organizing committee. The amount resulting from application of the tax is distributed according to the following criteria:
60% goes to the provincial municipality.
15% goes to the district municipality where the event is developed.
25% go to the Municipal Compensation Fund.
e) Tax Game: Applied to the activities related to games such as lotteries, bingo and raffles, as well as winning in gambling. The taxable person is the company or institution carrying out taxable activities, as well as those who get the awards.
f) Tax on Public Performance Sport No: charged the amount payable on the income concept to public shows no local sports and parks closed, except for duly qualified by cultural shows National Institute of Culture. The tax liability arises upon payment of the right to witness the spectacle.
taxpayers are people who purchase tickets to the shows. They are responsible for tax, as recipients of tax agents, people who organized the show, to be jointly liable to pay the same local driver where you do the show affection.
The tax collection and administration up to the district municipality in whose jurisdiction they perform the show.
As stated in Article 74 ° and paragraph 5 of Article 195 ° of
a) Pursuant to the provisions of
1. The creation and modification of fees and contributions are approved by ordinance, within the limits prescribed by law.
2. For the abolition of levies and municipalities have no legal limitation.
3. Municipal ordinances that create rates shall be pre-published in print media, mass media of the district for a period not less than 30 days before its effective date.
municipalities can not impose any rate or contribution rate which is levied on entry, exit or transit of persons, goods, merchandise, and similar products in the country or which limit the free market access. The people who consider themselves affected by municipal taxes in contravention of the provisions of this Article may appeal to the National Institute of Defense
b)
c) The Municipal taxes: taxes are created by municipal councils, whose duty is to the effective delivery event by the municipality for a public service or administrative reserved to municipalities in accordance with its organic law. No fee payment is received for a service of a contractual nature.
Municipalities may impose the following rates:
1. Public utility rates or taxes: These are fees paid for the provision or maintenance of an individual public service on the taxpayer.
2. Fees for administrative services or fees: fees are payable by the taxpayer to the municipality by way of processing administrative procedures or particular use of property owned by the municipality.
3. Fees for licenses to open shops: These are the fees to be paid only once every taxpayer to operate a commercial, industrial or service sectors.
4. Car parking fees: These fees must be paid everyone who park in high traffic shopping areas, as determined by the relevant district municipality, with the limits established by the provincial municipality respectively and in the context of traffic regulations issued by the competent authority of the national government.
5. Public transport rate: Are the fees to be paid to anyone providing a public transport service in the jurisdiction of the provincial municipality, for the management of urban transit system.
6. Other fees: fees are payable by all who perform activities subject to audit or special municipal control, subject to receiving the authorization of Congress.
public utility rates or taxes are calculated in the first quarter of each fiscal year, cost-effective service to provide. The adjustments that increase public utility rates or taxes during the fiscal year, due to changes in cost, can never exceed the percentage change in the Consumer Price Index (CPI) as determined by the National Statistical Institute Informatics (INEI), applied as follows:
Fees for administrative services or fees should not exceed the cost of providing Administrative Service and its performance is intended solely for the financing thereof. The fees charged for the processing of administrative procedures required of the taxpayer only when entered in the corresponding Text of Administrative Procedures (TUPA), as provided by Article 30 of Decree-Law No. 757.
d) Establishment License Opening: It has unlimited duration. Taxpayers must submit to the municipality under its jurisdiction an annual affidavit, simple and free of charge, to remain in the rotation authorized the establishment. Municipalities can not charge an applicant for a license to operate by way of surveys or similar.
The license fee is paid establishment open only once, and can not be more than one ITU effect at the time of payment. Municipalities must set the amount of the fee in administrative cost of the service. For taxpayers who are subject to RUS rate regime by opening licensed establishment may not exceed 10% of
Title IV
a) The Municipal Promotion Tax, levied at a rate of 2% affected the system operations the General Sales Tax and follows his own rules pair.
tax yield goes to the Municipal Compensation Fund (FONCOMUN).
b) Tax Taxi: It is governed by Legislative Decree No. 8, Supreme Decree N ° 009 92 EF and other legal and regulatory devices, with the modifications set forth in the Act municipal taxation.
The yield from this tax goes to FONCOMUN.
c)
d) The Tax Yachts, is published annually, which is charged to the owner or possessor of recreational craft required to register with the port authorities to be determined by Presidential Decree .
Tax Return is intended to FONCOMUN.
Under the law, when the municipal tax system is to set deadlines in days, shall refer to calendar days. Also, municipalities may enter into agreements with one or more entities in the financial system for the collection of taxes.
