PRACTICE CASE

I.E.S.T.P. Ramiro Priale Priale

The buyer or user must deposit the S / 5,310 in the
account that the provider must open in the Banco de
la Nación or through SUNAT Virtual. Subsequently, it
will deliver to the supplier the Balance to Pay (S /
53,690), together with the Certificate of Deposit.

The buyer or user will declare and pay their VAT using
the invoice and the Certificate of Deposit as support for
their tax credit (S / .9,000). Theme: Detraction
The supplier will issue the invoice, declare your VAT (S
/ 9,000) and pay by writing a check against your Banco
de la Nación account up to the amount available in that Last name and Name: Chávez Sánchez, María J.
account. For more information about the procedure,
please review this link.

The rate has only been given as an

example, it will depend on the goods or
services subject to the system.

Detractions
Sale Value S /. 50,000 +
IGV (18%) S /. 9,000

Sale price S / .59,000 -

Withdrawal (9%) * S /. 5,310

Balance to be paid S / .53,690

CHOSICA - 2018
 What are the benefits of the detraction
system?
The detraction system
It is sought that the taxpayer has in
The detraction system, commonly known his name a protected fund with which
as SPOT, is an administrative mechanism to cover taxes, fines, debts and other
that contributes to the collection of taxes. In this way, the tax
certain taxes and basically consists of the administration has more guarantees
deduction (discount) made by the buyer or of achieving a correct collection of
user of a good or service affected by the taxes. Another positive point for the
system, taxpayer affected by detractions is
that, after paying taxes, the positive
balance in the bank account can be
released for the holder's use. This
adds to the liquidity and could
The detraction system is applied
become a new capital.
to the following operations:
Structure of the Detraction System

I.Accounts Opening
 The internal sale of goods and In banck of the nation windows only copies of ruc
provision of services and id
 Land transport service of godos II. DEPOSITS
 Public passenger transport 1. bank of the nation individuals massive
service made by land 2. sunat virtual (internet) individual and massive in
the account of the following bancos scotiabank,
 Operations subject to the IVAP
bpc, interbank, continental.also with charge of
(Tax on the Sale of Piled Rice)
tajeta visa
III.payment of taxes with bank nation checks
payment
IV.release of funds v income as revenue