Hello forum friends: I go to you to help me on various issues related to a company dedicated to the construction of buildings. My question is this company that taxes would be affected given that the General Scheme, on the other side for the construction of these buildings have q necessarily going to hire workers, these workers necessarily good to be in a form of workers or something, it could support payments to such workers with receipts for fees?. The company will provide services in construction of buildings, is there any special treatment for these businesses in terms of tax obligations SUNAT both as workers. I hope your help, thank
--------------------------------------- antemano.Mary -----------------------------------------
A:
4. PAY TAXES AND DEDUCTIONS
4.1. Monthly Withholding
With the exception of gains on the sale of property other than household and the distribution of dividends, payments of Income Tax Second Category are made by making the person holding that such income payable , which is known as withholding tax.
In this case, are people Withholding Agents (natural or legal) who pays or credits income considered second rate.
These people retain the tax basis of Interim Payment, applying an effective rate of 13.5% on the gross amount to be pay.
To declare and pay deductions, will present the PDT (Declaration Telematics Programme) 0617, Other Deductions, as the last digit of your RUC, according to the Schedule of Tax Obligations.
Legal Base: TUO of the Law of Income Tax - Supreme Decree 179-2004-EF, as amended.
4.2. Account payments
From 2004, individual, undivided and conjugal society obtain income from sale of property (other than those that are busy household for the seller), will have to make a payment on account concept.
To this end, the fee is 0.5% on the sale of the property value.
Such prepayments will be made until next month signed the respective minutes and within the time allowed by the Tax Code for monthly obligations, regardless of the agreed payment or collection of payment by the transferor . However
payment made by the seller, you must file annual income tax of Second Category computable considering the cost of the property at time of purchase.
On the other hand, whether the transfer of properties is formalized through a public deed or registration form, take into account the following:
Obligations Seller:
Sales of property other than the residence: You must provide notarized proof attesting the deposit of the tax. Sales
considered household property, the notary must file:
The Communication of not being required to make advance payment of income tax of second category on disposal of property or rights thereto, to be Superintendent referred to in Resolution No. 093-2005/SUNAT.
Last autovalúo affidavit.
The deed proving his ownership for a period exceeding two (2) years of the transfer of the property being Sales
property acquired before 01/01/2004: You must provide notarized document stating a date certain in the acquisition of property, the document where intestate succession or Proof of Registration in the Public Records of the will or the form respective registration. Notary Bonds
:
sure that the receipt or payment form attesting to the payment on account of Tax:
is the number of Single Register of Taxpayers alienating. Concern
0.5% of the sales value of the property or rights relating thereto, contained in the minutes, and the part that is subject to the tax. Understood by retail value transfer of the property value of the disposal.
Insert the documents referred to in paragraph 1) of this Article, the respective Deed. Archive
registration form along with the documents referred to in paragraph 1) of this article.
Payment is made through the virtual form 1662, states the following: • Tax Period: Month and year that you sign the bill. • tribute Code: 3021 Second Category Income - Self
In the case of Major taxpayers, the declaration and payment is made on the premises of the SUNAT that have been reported, while the Medium and Small taxpayers do in the authorized bank branches, according to the last digit of the RUC, in accordance with Schedule Tax Obligations established by the SUNAT.
Legal Base: Article 84 A ° of the TUO of the Law on Income Tax - Supreme Decree N ° 179-2004-EF and modificatorias.Segunda Final Transitional Provision of Legislative Decree 945.Artículo 53 A of the Regulations of the Law Income Tax - Supreme Decree No. 122-94-EF, as amended by Supreme Decree No. 086-2004-EF.
4.3. A final withholding
When companies make dividend distribution shall withhold 4.1% of those amounts as payment for final consideration.
Global Net Annual Income does not include dividends or any other distribution of profits.
Legal Base: Article 73 A ° of the TUO of the Law on Income Tax - Supreme Decree N ° 179-2004-EF and modificatorias.Artículo 89 ° et seq of the Law on Income Tax - Supreme Decree Nr . 122-94-EF, as amended by Supreme Decree No. 017-2003-EF. *********************
Worksheet
CIVIL CONSTRUCTION
1.
area are found within the system serving workers in construction activity, characterized by the temporality of their services subject to the execution of the work. For the definition of their jobs and wages are defined in the following categories: a) workers, b) and c helpers or officials) pawns. In the first and largest category are the masons, carpenters, Ferrero, painters, electricians, plumbers, plumbers, shopkeepers, drivers, drivers when they perform the functions of operators mixers, concrete mixers and wincheros, mechanics and all qualified in a specialty field as those involved in the construction of bridges, roads and tunnels. Assistants or officers are workers who are serve as assistants to the operators as auxiliaries of them for failing to achieve qualification in the specialty. The laborers are unskilled workers who are engaged in various tasks in construction activity.
2.
excluded workers are excluded from the special scheme for construction workers providing services in investment construction company limited, as they implement works not exceeding 5O ITU and workers providing services to natural persons build your home directory, where the cost of the work does not exceed 50 UIT. (D. Leg. 727)
3. Uptime Compensation
The compensation scheme gives workers a percentage of the sums received for payment during the work performed. At present this system reaches 15% of total basic wages earned during the service for the days actually worked, the remuneration that is the basis for the calculation of the CTS excludes wages before Sunday and called on rate overtime pay, considering the amount corresponding to the primitive value of the extra hour, while the said fee is payable on separately from the CTS. The above 15% is constituted as follows: 12% is proper compensation for length of service and 3% is granted in lieu of payment of payment of the CTS utilidades.El must be made within 48 hours after the expiration of the respective contract.
4. Solidarity
The owner of the work is jointly liable with contractors, sub-contractors or destajeros to take over for the execution of the work or part thereof, for breach of the relevant social and economic obligations. The site builders and contractors in charge, included in the contracts they conclude, clauses guaranteeing the enjoyment of compensation benefits and compensation of workers who work with brokers and sub-contractors.
5.
payroll The payrolls of the companies developing civil construction activities can be carried by each piece or set for several plays. In the forms must include the name and address of the employer, whether contractor or sub-contractor and the name of the owner of the work unless it is the employer in which case state that has both qualities. (DS N º 001-98-TR)
6. Basic daily Jornal
For Ministerial Resolution N º 315-2006-TR available to the publication of the collective agreement between the Peruvian Chamber of Construction - CAPECO and the Federation of Construction Workers of Peru - FTCCP (El Peruano: 09/07/2006) decided that from June 1, 2006 the basic daily wage workers of this branch, according to the category they belonged was as follows: Operator: S /. 35.09Oficial: S /. 31.36Peón: S /. 28.03Igualmente provides that once the Institute of Statistics and Informatics (INEI) set unified price indexes and corresponding adjustment factors, employees may request the payment of rebates to its parent.
7.
Labor Day On 25 October of each year was established as the Day of Construction Workers. Is non-working holiday for this sector, therefore the regulations govern Legislative Decree No. 713 and related provisions and regulations, rules of Law No. 26331.
8.
CONAFOVICER Supreme Decree No. 9 of July 27, 1959 and Agreement of 28 December 1962 the National Commission on Construction Industry, approved by Ministerial Resolution No. 299, February 25, 1963, approved the creation of a Fund for Housing Construction and Recreational Centers for Construction Workers (CONAFOVICER), creating a Management Committee approved its Statute which is funded primarily concerned with the contributions of workers who are detained on a compulsory by employers and deposited on behalf of the institution, who intended for the purpose of its creation with appropriate modifications, the result that all of their income goes according to their statutes, and should not be distributed in any way directly or indirectly between partners , in the event of dissolution of its assets must be allocated for the purpose of its establishment.
Currently the contribution of civil construction workers to CONAFOVICER, is 2% of their basic wages. Which must be withheld by your employer and deposited in the National Bank within 15 days into the month following such withholding made
**************** ***************
LINKS
http://www.sunat.gob.pe/legislacion/superin/2002/133.htm
http://www.sunat.gob.pe / legislacion/oficios/2004/oficios/i1542004.htm
http://www.arquitectuba.com.ar/planillas-de-calculo/
0 comments:
Post a Comment