IGV Amazon - situation as of January 2, 2011
One of the points to review, at the beginning of this year 2011, is the situation that had been applying RELEASE taxpayers located in the Amazon over sales in that area, that is, by virtue of Law No. 27037 (30/12/1998) "Law of Promotion of Investment in the Amazon" Exactly the application of article 13 of that Act
In 2007, was published Legislative Decree No. 978, containing a number of provisions relating to the delivery of tax revenues to regional or local governments of the region's forest and the Amazon, the same that were going to make a gradual and it had to do with funds the completion of the exemptions provided for in the first-mentioned rule which attaches to these exemptions have not benefited the people of the area. The aforementioned
DL 978, established the elimination of VAT exemption for sales of goods, services, construction contracts or the first sale of property, from January 1, 2009 to the departments of Amazonas, Ucayali San Martín, Madre de Dios, the Province of Alto Amazonas of the Department of Loreto, as well as provinces and districts of the Amazon ..
But that provision set out in Decree No. 978, by issuing a law (1), held in abeyance until January 1, 2011, so in this rule is the implementation of the schedule of gradual replacement from January 1, 2011. While
dated 04/16/1909, the Constitutional Court issued a ruling declaring unconstitutional the DL 978, is also noted that operative paragraph 3 of that sentence makes the mentioned DL No. 978 remains in effect by declaring the vacation of the above sentence until the Congress to legislate on the matter, a situation that it is understood, has not been given to date.
From the foregoing, we conclude that from 02.01.2011, the above operations carried out in the Amazon area are taxed with the VAT, except the Department of Loreto, except the province of Alto Amazonas.
In 2007, was published Legislative Decree No. 978, containing a number of provisions relating to the delivery of tax revenues to regional or local governments of the region's forest and the Amazon, the same that were going to make a gradual and it had to do with funds the completion of the exemptions provided for in the first-mentioned rule which attaches to these exemptions have not benefited the people of the area. The aforementioned
DL 978, established the elimination of VAT exemption for sales of goods, services, construction contracts or the first sale of property, from January 1, 2009 to the departments of Amazonas, Ucayali San Martín, Madre de Dios, the Province of Alto Amazonas of the Department of Loreto, as well as provinces and districts of the Amazon ..
But that provision set out in Decree No. 978, by issuing a law (1), held in abeyance until January 1, 2011, so in this rule is the implementation of the schedule of gradual replacement from January 1, 2011. While
dated 04/16/1909, the Constitutional Court issued a ruling declaring unconstitutional the DL 978, is also noted that operative paragraph 3 of that sentence makes the mentioned DL No. 978 remains in effect by declaring the vacation of the above sentence until the Congress to legislate on the matter, a situation that it is understood, has not been given to date.
From the foregoing, we conclude that from 02.01.2011, the above operations carried out in the Amazon area are taxed with the VAT, except the Department of Loreto, except the province of Alto Amazonas.
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