KNOW THE APPLICATION OF TAX ON CAPITAL GAINS the rules of the IR 2010 BVLNuevas
Individuals who sell securities to pay tribute
Sunat Highlighted period granted to the AFP to conform to these provisions
All natural persons that they would then sell securities to the Sunat payment of Income Tax (IR) capital gains directly, not being the purchaser, in any case, the precise agent retención.Así Law No. 29492, which establishes the application of IR to capital gains on the Lima Stock Exchange (BVL). Thus, from this year, will pay rents of second category equity securities representing capital, investment shares, certificates, bonds, except those issued by the State, and commercial paper, etc..
The rule in this way, precise aspects of the regularity in the disposition of property and securities, derivatives, non-profit voluntary pension contributions, subject identity, unlike permanent exchange and investment, retention and compensation, and the attribution of income mutual funds and trusts, among others. According to a report
Tax & Legal Consultant Deloitte Peru, an important aspect of the rule is to have established that people will selling their natural values \u200b\u200bwhich must pay the Sunat IR. "With this, the law shifts the determination of taxable income to each individual, so that the income will decrease the cost computable" precisa.Sin however, clarifies that the only case in which a withholding agent acts by disposals will be listed when income is given by a mutual fund, an investment fund, AFP or a trust estate, as are the instruments of fiscal transparency.
For individuals not domiciled, will be the same taxpayer who must pay to Sunat, while the transaction is effected by a centralized negotiation, a situation different from what happens with companies in which the payer of income must withhold the tax. In the latter case, with the rate of 5% if the transaction is performed in centralized trading mechanisms.
is also envisaged the possibility that individuals offset their losses from the sale of shares from the profits generated by the same concept in exercise. Although this loss may be carried over to subsequent years or offset by other categories of income of any kind, referred to the consultant.
Other temasExchange Traded Funds (ETF). These figures are very similar to Mutual Funds characterized in that the performance is a direct stock indicators stock market traded in the shares comprising the background. Law No. 29492 has chosen to provide inafectación on gains arising from the direct or indirect transfer of securities that are part of the fund.
Derivative Financial Instruments (IFD). Until 31/12/2009, the non-domiciled in the country are not taxed on its income generated by the celebration of IFD. Law No. 29492 fixed since 2010, taxed not domiciled in the country, where the underlying is referred to the exchange rate when its effective period is less than that provided in the regulations, which may not exceed 180 days. The retention rate is 6.25% or 30%, depending on whether the recipient of income is natural or legal person, respectively. Reserve
identity. Information on operations by the Peruvian stock market Sunat are entitled to request, and those that generate losses or income may be made through a process control or regularly, in the form, terms and conditions to establish such an institution by a resolution of superintendence. Voluntary contributions
previsionalesLa nonprofit law No. 29432, consistent with the application of IR to capital gains from 2010, provides that the AFP should be covered under the same provisions that apply to mutual funds in securities, given the similar characteristics.
Thus, it is determined, inter alia, that income, profits and capital gains will be allocated to members, and that the AFP will be considered to consider paying rent as Peruvian source, being that the withholding agent on on profits, income and capital gains generated by the voluntary contributions without security purposes, pay to members. "Since the AFP has been managing funds of money from their members in different fields, like mutual funds, consider that the decision to give the tax treatment of the latter is appropriate not only to avoid legal loopholes, but to integrate the tax rules regarding similar operations, "remarks Deloitte Peru.
In this context, the AFP must identify and control the allocation of income to its members, distinguishing those Peruvian source income of those from foreign sources and also those exonerated and inafectas.Para this consultant is also very positive that the obligation make the deductions have been suspended until June 30, 2010, while the AFP suit this new obligation.
enajenaciónRespecto common in the regularity in the disposition property, Law No. 29492 establishes a standard for determining when an individual gains or loses the normal condition. Thus, the provision states that if within two years following the acquisition of regular status is not a sale of property, you lose the normal condition, after these two years. Will only add to the usual condition for two additional years, if in any year there is again the sale of three properties in one year.
"This is of relevance, while the rate for individuals who are normal is 30%, while rate for non-standard, is 6.25% on net income (total amount less the deduction of 20%), which is final, "refers Tax & Legal Deloitte.Sobre the regularity in the sale of securities, the rule is different as the individuals taxed at the rate of 6.25%, regardless of the amount of sales and buyouts that have occurred in the taxable year. The only case in which the sale of securities to generate business income will be when it is made by a legal person.
To equalize the treatment of investment in the financial system (from this year only the interest on bank deposits made by companies are subject to the IR) and the stock market for investment by an individual, not provided with a minimum of 5 ITU taxable in the year for the profits arising from the sale of securities.
Source: http://www.elperuano.com.pe/
Individuals who sell securities to pay tribute
Sunat Highlighted period granted to the AFP to conform to these provisions
All natural persons that they would then sell securities to the Sunat payment of Income Tax (IR) capital gains directly, not being the purchaser, in any case, the precise agent retención.Así Law No. 29492, which establishes the application of IR to capital gains on the Lima Stock Exchange (BVL). Thus, from this year, will pay rents of second category equity securities representing capital, investment shares, certificates, bonds, except those issued by the State, and commercial paper, etc..
The rule in this way, precise aspects of the regularity in the disposition of property and securities, derivatives, non-profit voluntary pension contributions, subject identity, unlike permanent exchange and investment, retention and compensation, and the attribution of income mutual funds and trusts, among others. According to a report
Tax & Legal Consultant Deloitte Peru, an important aspect of the rule is to have established that people will selling their natural values \u200b\u200bwhich must pay the Sunat IR. "With this, the law shifts the determination of taxable income to each individual, so that the income will decrease the cost computable" precisa.Sin however, clarifies that the only case in which a withholding agent acts by disposals will be listed when income is given by a mutual fund, an investment fund, AFP or a trust estate, as are the instruments of fiscal transparency.
For individuals not domiciled, will be the same taxpayer who must pay to Sunat, while the transaction is effected by a centralized negotiation, a situation different from what happens with companies in which the payer of income must withhold the tax. In the latter case, with the rate of 5% if the transaction is performed in centralized trading mechanisms.
is also envisaged the possibility that individuals offset their losses from the sale of shares from the profits generated by the same concept in exercise. Although this loss may be carried over to subsequent years or offset by other categories of income of any kind, referred to the consultant.
Other temasExchange Traded Funds (ETF). These figures are very similar to Mutual Funds characterized in that the performance is a direct stock indicators stock market traded in the shares comprising the background. Law No. 29492 has chosen to provide inafectación on gains arising from the direct or indirect transfer of securities that are part of the fund.
Derivative Financial Instruments (IFD). Until 31/12/2009, the non-domiciled in the country are not taxed on its income generated by the celebration of IFD. Law No. 29492 fixed since 2010, taxed not domiciled in the country, where the underlying is referred to the exchange rate when its effective period is less than that provided in the regulations, which may not exceed 180 days. The retention rate is 6.25% or 30%, depending on whether the recipient of income is natural or legal person, respectively. Reserve
identity. Information on operations by the Peruvian stock market Sunat are entitled to request, and those that generate losses or income may be made through a process control or regularly, in the form, terms and conditions to establish such an institution by a resolution of superintendence. Voluntary contributions
previsionalesLa nonprofit law No. 29432, consistent with the application of IR to capital gains from 2010, provides that the AFP should be covered under the same provisions that apply to mutual funds in securities, given the similar characteristics.
Thus, it is determined, inter alia, that income, profits and capital gains will be allocated to members, and that the AFP will be considered to consider paying rent as Peruvian source, being that the withholding agent on on profits, income and capital gains generated by the voluntary contributions without security purposes, pay to members. "Since the AFP has been managing funds of money from their members in different fields, like mutual funds, consider that the decision to give the tax treatment of the latter is appropriate not only to avoid legal loopholes, but to integrate the tax rules regarding similar operations, "remarks Deloitte Peru.
In this context, the AFP must identify and control the allocation of income to its members, distinguishing those Peruvian source income of those from foreign sources and also those exonerated and inafectas.Para this consultant is also very positive that the obligation make the deductions have been suspended until June 30, 2010, while the AFP suit this new obligation.
enajenaciónRespecto common in the regularity in the disposition property, Law No. 29492 establishes a standard for determining when an individual gains or loses the normal condition. Thus, the provision states that if within two years following the acquisition of regular status is not a sale of property, you lose the normal condition, after these two years. Will only add to the usual condition for two additional years, if in any year there is again the sale of three properties in one year.
"This is of relevance, while the rate for individuals who are normal is 30%, while rate for non-standard, is 6.25% on net income (total amount less the deduction of 20%), which is final, "refers Tax & Legal Deloitte.Sobre the regularity in the sale of securities, the rule is different as the individuals taxed at the rate of 6.25%, regardless of the amount of sales and buyouts that have occurred in the taxable year. The only case in which the sale of securities to generate business income will be when it is made by a legal person.
To equalize the treatment of investment in the financial system (from this year only the interest on bank deposits made by companies are subject to the IR) and the stock market for investment by an individual, not provided with a minimum of 5 ITU taxable in the year for the profits arising from the sale of securities.
Source: http://www.elperuano.com.pe/
0 comments:
Post a Comment