NATIONAL SUPERINTENDANCE OF TAX

ADMINISTRATION

-SUNAT

WHAT`S A TAX?

It`s a fee charged by a government on a product, income, or activity.

Types of taxes:1. If tax is levied directly  on personal or corporate income, then it is a direct tax. 2.If tax is levied on the price of a good or service, then it is called an indirect tax.

Why we pay taxes?

The purpose of taxation is to finance government expenditure.One of the most important uses of taxes is to finance public goods and services, such as street lighting and street cleaning.

SUNAT

It’s a decentralized public agency of the Economy and Finance Branch constituted under Public Law, with own assets and economic, administrative, functional, technical and financial autonomy.

SUNAT`S DUTIES

Tax administration in order to control and collect the internal taxes as well as to administrate and control the international trade traffic collecting the applicable taxes to provide social services.

WHY SUNAT HAS MANY SERVICE CENTERS IN ALL THE COUNTRY?

Service Centers are found throughout Peru with the purpose to serve, assist and guide the taxpayers in meeting their tax liability in due and consistent way.

Taxpayer Service Centers

There are 9 service posts in Lima, which are situated in Lima downtown (two), Callao, Comas ,San Isidro, San Martín de Porres ,Santa Anita, Surco and Puente Piedra.

There are 19 centers in provinces, situated in Arequipa, Cajamarca, Cusco, Chiclayo, Junin, Huanuco, Ica, Iquitos, Piura, Puno, Tacna, and Tumbes departments and in cities of Cañete, Chimbote, Chincha, Huacho, Pucallpa, Tarapoto, and Trujillo.