That`s right, you can call SUNAT if you want the exact legal basis. If I do not present the Itan in its time, but my fortune exceeds the 1MM of Soles (at the level of the annual DJ), but to count the entries and deductions, I do not exceed the million (because I have assets that are not the age of 3 years), I am obliged to pay the fine, given the fact, that I spontaneously present to the DJ of the Itan, with the tax base I do not exceed the amount? Dear Miguel: Interesting article, very didactic, but only to note that it would be recommended via supplements and reductions in the ITAN tax base. Greetings and blessings Juan M. Bautista Hello hello, if the sum of my assets exceeds one million, but the company has been lost, do you still have to declare the itan? Thank you Good day Miguel: For Itan 2019, you say that those who started in the 2018 fiscal year are not affected, are you? The company I see started in June 2018 and by the end of December I am exceeding 1.0000000, which is the legal basis please. SUNAT published on its institutional website report No. 054-2021-SUNAT/7T0000, in which it responded to a request on the tax base of the temporary tax base on net wealth (ITAN) and property received under operating leases. Miguel What is the basis of the ITAN to perform the calculation that reflects the balance sheet of the annual TDP? Good afternoon. A query if the basis of the itan calculation does not exceed one million, is it still mandatory to submit the itan declaration? Miguel well, thank you in advance for your contributions, which are very valuable. Consultation I was obliged in the period 2020 to present the dd.jj of the itan, but I did not do it, I can regularize the dd.jj. ITAN in September 2021 and use the payment of the ITAN tax, as payments over the periods of Set, Oct, Nov and Dec. 2021? Thank you for your reply. Miguel, a consultation for itan 2020 I have to take into account the adjustments to IFRS16 Hello, very good contribution dear Miguel.
My question is: make ITAN payments in the period 2017 and 2018 in the respective period for a total of S/19250.00. but do not compensate itan with income tax. Can I offset these ITAN payments in the period 2020?. However, with respect to the second part of the consultation, it should be noted that the ITAN tax base is the value of the net assets on the balance sheet plus the value of depreciation (both calculated in accordance with accounting rules and principles) minus the value of depreciation calculated in accordance with the Income Tax Act. With respect to the first part of the consultation, SUNAT concludes that the accounting has the effect of increasing the net inventory balance due to the recognition of the right to use the asset, as well as reducing or decreasing the net asset balance when accounting for the amortization of the right to use the asset. In this case, when determining the tax base of the ITAN, accounting rules and principles must be taken into account, so that it must include assets through rights of use resulting from the goods received under the operating lease. PDT 0648 requests information from the legal representative and the auditor certifying the statement. Hello Miguel good day, read your article on fines for reporting outside the period 2021 and according to your graduality table, if it is corrected and you pay, without notification Sunat You can have a graduality of 100%, you will not pay a fine also applies to the itan? Hello, I do not declare the itan 2020 or 2021, I have a fine? and if so, with what code should I pay?, thank you It will be consulted whether the tax base of the Temporary Net Asset Tax (ITAN) should include the assets received under the operating lease that are to be registered as an asset by right of use, and if so, if so, if this corresponds to the recognition of any depreciation. Hello Dear Consult Miguel when you say that I can deduct machinery and equipment that are no more than three years old, refers to account 333 of the general chart of accounts of the company and if the company buys computers, printers must also be deducted from the itan database, this is my doubt please dear Miguel thank you and blessings. Hi Michael.
You see, I`ve seen articles pointing out that net worth deductions and supplements are made to get the basis of the ITAN. Is it fair to do them? Thank you very much.