We provide you advice in labor, corporate and societal matters, including legal advice regarding the most adequate corporate structures for the investor and the daily needs in a companys management.
Refund of Income Tax
Companies that might make a mistake in the calculation of the coefficient to determine the payment of the Income Tax, might not have to be obliged to pay interests. And they are entitled to ask for reimbursement from the internal revenue service for the non-prescribed years (this is since 2012). Expenses to be deducted from their third category income must be the necessary to produce and maintain the income producing source, and they will be normal for the activity that each company carries out. Furthermore, their expenses need to comply with other criteria of reasonableness and generalization, with exceptions as necessary.
Technical Assistance Certification
In order to comply with tax regulation requirements, we certify the effective service provision of technical assistance, so that a 15% of withholding tax is applied to non-domiciled legal entities (normally it is 30%).
Corporate advisory comprehends the writing of articles of incorporation, including the by-laws, and adopting some of the planned forms by the General Law of Companies and obeying all notarial and register requirements until the registration in the Public Registry. The writing of the Shareholders or Partners, Meeting Minutes, transformation, merger and division of the company, social settlement and the power of attorney and representation of companies.
The deduction of the tax devaluation of assets that have been acquired or built until 31 December 2012 and that have been used in the creation of taxable incomes starting from 1 January 2013, require that the source of its acquisition or built cost is done with proofs of payments. If not, SUNAT might not recognize the devaluation of assets that the companies use in the normal activities of their businesses due to the lack of a simple proof of payment.