Foreign digital services consumed by individuals and the General Sales Tax
DOI:
https://doi.org/10.15381/gtm.v26i52.27075Keywords:
Foreign digital services, Individuals, General Sales TaxAbstract
Objective: To determine whether there is a relationship between the foreign digital services consumed by individuals and the General Sales Tax (IGV), and to establish whether the Peruvian legislation related to this tax applies to these services. Methods: Correlational, with a quantitative-qualitative approach. The research variables are: foreign digital services consumed by individuals and IGV. The research hypothesis is: There is a significant relationship between foreign digital services consumed by individuals and IGV. Results: The research hypothesis is rejected. Based on the literature review on IGV legislation, it is concluded that said tax does apply to the above-mentioned services despite not explicitly including them or establishing a collection mechanism. Conclusions: Foreign digital services consumed by individuals and IGV are not related, and the Peruvian IGV legislation should be updated so that the companies providing such services register at the National Superintendency of Customs and Tax Administration (SUNAT) to become subject to tax and to act as withholding agents. Otherwise, the consumers will be subject to tax, while the withholding agents will be the financial entities through which payments are made for the services.
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Copyright (c) 2023 Jorge Andres Bravo Padilla
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