What types of debts are eligible?
Eligible debts include those pending payment at the time the application is filed. These debts must be contained in determination resolutions, payment orders, fine resolutions, collection settlements or other resolutions, and they include those challenged or under coercive collection.
What are the benefits of the special installment payment?
Taxpayers who opt for this installment payment can access a discount bonus on their debt of up to 100%, depending on the payment method they choose: installment, summary or cash payment.
Some questions that arise as a result of this provision are as follows:
- Is it relevant if the debt is claimed?
- Do debts include interest and penalties?
- Are Essalud contributions eligible?
- What do the cash, summary or installment payment methods imply?
- Can the debts contained in a determination resolution be partially accepted?
To find out if you have a debt eligible for the special installment payment and/or to resolve these doubts, contact us: Rolando Ramírez-Gastón/Cristina de la Piedra.
For more information, see our tax alert where we explain the special installment payment in detail.
We hope this information is of relevance to you and your company. Please do not hesitate to contact us if you require any advice in this regard.
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