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Peru Tax Compliance Cost Surveys
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  • 1. Tax compliance cost survey - Peru Oscar Calvo-Gonzalez LAC PREM ocalvogonzalez@worldbank.org February 1, 2012
  • 2. Key result #1: Compliance costs, percent of salesTaxpayers with 3rd category income, general regime EU-15 (2004) <250 trab. >250 trab. 1.3 % 0.01 % South Africa
  • 3. Key result #2: collection vs. compliance costsNuevos soles 7000 6000 5000 4000 3000 2000 1000 0 Collection per taxpayer (3rd Median compliance cost per category income in general taxpayer (3rd category regime) income, general regime)
  • 4. Agenda• Approach followed• Selected survey results• Reflections on issues for Bank engagement
  • 5. Approach• Input from tax authority (SUNAT) and Ministry of Finance: goal to focus on entire taxpayers’ cycle• Partnership with Association of CPAs (Colegios de Contadores Públicos)• Based on WBG experience in other countries: – On line; Focus client; Modular approach• 2-month pilot, 2-month field 5
  • 6. Sample Percent Number (of total)CPAs reached (by email) 23,990 -CPAs that click on link to survey 3,488 15CPAs with at least one client with 3rd 2,547 11category incomeCPAs that answer all survey questions 2,075 9 55 min (mean)Time responding questionnaire 31 min (median)
  • 7. 7
  • 8. RUS Solicitudes deMódulo Renta devolución Móduloinicial: Planilla Auditorías o apreciación inspecciones servicios de RER la SUNAT:Perfil del Libros Aplazamientoscontador Renta Fraccionamiento Estar alClientela IGV Sanciones tanto deCliente Mecanismos de retención cambios ReclamosTIPO Planilla RG PercepciónRUC Libros sobre la Renta (incl. cecl. anual) calidad de IGV servicios de Mecanismos de retención atención al Planilla cliente ITAN DAOT PDTs
  • 9. Agenda• Approach followed• Selected survey results• Reflections on issues for Bank engagement
  • 10. Tax services to business taxpayers, i.e., taxpayers with third-category incomes? I work for I have an an employer accounting and also I businessNo , do some 7%714 accounting work outside I have my 47% own tax accounting practice serving I have an clients employer 34% Yes , and I do 2547 not do any I do not do accounting tax work work for outside anybody. n=3261 10% n=2509 2%
  • 11. Years of professional experience in tax matters Less than 2 years More than 3% 20 years 14% 11 - 20 years 2 - 5 years 37% 19% 6 - 10 years 27% n=2050
  • 12. Number of clients (with 3rd category incomes)by CPA n=2050
  • 13. Percent of clients in sample by tax regime n=2048
  • 14. The majority of clients pay a fixed monthly fee 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% RUS (n=164) RER (n=364) RG (n=1235)Total (n=1763) Fixed monthly payment Pay per service• 180 CPAs reported the exact amount; 895 reported a range
  • 15. RG: Time it takes monthly to prepare and fill in necessaryinformation to complete tax returns for monthly fee clients
  • 16. Withholding mechanisms are particularly costlyHours per month, Special Generalservice-based fee clients regime (RER) regimeBookkeeping 3.4 8.8Monthly return 1.4 5.1Withholding mechanisms 1.7 7.0(detracciones, percepciones, retenciones)Annual tax return (hours per year) n.a. 34.2
  • 17. Time and money spent by respondents per year to stay abreast of changes in laws and regulations (time spent attending tax seminars, money paid as entry fees to such events) n=2292 Time n=2260 Money
  • 18. Usefulness of sources of information regarding tax laws andregulations (% of respondents stated that a source is most useful) n= 2349
  • 19. PDT (Programas de Declaración Telemática – online filing programs) – percentage of respondent who said that they have problems with various aspects of the PDTn= from 1739 to 1910
  • 20. Perception of changes in tax laws (% of respondents reporting) n=2121 to 2159
  • 21. Agenda• Approach followed• Selected survey results• Reflections on issues for Bank engagement
  • 22. Reflections on Bank engagement• “Natural” role for the Bank (tax authority may not have the trust of CPAs to undertake the survey)• Cost-effective, though requires great attention to follow up; do not underestimate the demand that it may elicit! – In Peru, authorities want overall estimate of compliance costs to monitor• Resist the temptation by authorities to do a very long survey• “Raw-ish” data left with authorities? Analysis? – Bank is not the natural candidate to exploit all the wealth of information – Need to consider the governance of repeating it… 22
  • 23. Great opportunity to engage CPAs on an ongoing basis?“¿Would you beinterested in beingpart of a group ofexperts who wouldrespond a similarsurvey once a year?”
  • 24. Thank you
  • 25. POST-FILING PRE-FILING 9. Refunds 1. Taxpayer gathers information 8. Complaints • Before SUNAT (reclamos) • Before court (apelaciones) 2. Registration for RUC number 7. Collection (cobranza coactiva) • Payment order (ordenes de pago) 3. Authorizing • Resoluciones de determinaciones receipts book • Fines (resolucion de multa) (comprobantes de pago, either factura or boleta) 6. Auditing and control • Audit • Control in roads (control movil) 4. Authorizing • Inspectors visits to check use of accounting books receipts (fedatarios) 5. Filing and payment FILING
  • 26. What percentage of communications with SUNAT were answered successfully (% of respondents answered the question)?
  • 27. Principal reasons to advise a RG client not to file under the RER and to file under RG? (%, multiple selection was allowed) N=1302 Not to file under RER n=1289 File under RG
  • 28. Peru - Tax Compliance Cost SurveyEmails received in encuestatributos@worldbank.org by topic No. of respondents Percent of total 1 Accepting invitation to participate in the survey or communicating that they 118 36 already completed it 2 Requests for more information about the survey (how to answer, deadline, etc) 58 18 3 Responses unrelated to the survey (queries about job opportunities, invitations 34 10 to join facebook, etc) 4 Requests to verify authenticity of the survey 33 10 5 Asking to be deleted from distribution list or communicating their decision not to 29 9 answer the survey for whatever reason 6 Reporting technical difficulties logging in 20 6 7 Communicating that they completed the survey under a different email address 12 4 8 Complaints about the timing of survey (busiest time for accountants) 9 3 9 Asking whether we received their completed questionnaires 7 2 10 Complaints about the design of the survey instrument (including complaints 4 1 about the raffle) 11 Outright denunciations of the survey as a scam 4 1 12 Queries about the outcome of the raffle 3 1 TOTAL 331 28
  • 29. Taxpayers’ cycle in Peru Process Coments Free of charge (1.9 1. Taxpayer gathers million telephone 9. Refunds information calls + 2.5 m on-site)Even reclamos 8. Complaints Simple: 10 minneed to be signed • Before SUNAT (reclamos) 2. Registration for wait time + 7 minby lawyer • Before court (apelaciones) RUC number processing; freeSUNAT has 7. Collection (cobranza coactiva) 3. Authorizing Throughjudge-like • Payment order (ordenes de pago) receipts book licensedpowers; • Resoluciones de determinaciones (comprobantes de printshops,actions do • Fines (resolucion de multa) pago, either by end-2008not match factura or boleta) online; freethe debt 6. Auditing and control 4. Authorizing Delegated to • Audit accounting books notary publics • Control in roads (control movil) • Inspectors visits to check use of receipts (fedatarios) 5. Filing and payment Time consumed in audits an issue Form Payment (focus groups) Electronic (PDT) Online Businesses need to keep receipts 4 yrs Paper At bank
  • 30. SURVEY OF TAX COMPLIANCE FLOW CHART Profile Respondant Client Information Turnover Legal entity Activity Tax regime TAX REGIME: RUS TAX REGIME RER GENERAL REGIME Registration Registration RegistrationUnique Monthly RUS payment Payroll Taxes Accounting books Accounting books Keeping abreast of tax changes Income Tax VAT Payroll Taxes Income Tax VAT Payroll Taxes Payment on Withholding account of Monthly Value Refunds Mechanisms: Large buyers in transactions the Income Added Tax of different products Tax Withholding Mechanisms: Large Audits/Inspections by Annual buyers in SUNAT income tax transactions of declaration different products Keeping abreast of tax changes Temporary Objection and appeals Tax on Net Refunds Postponement and / or Installment payment of the Tax debt Audits/Inspections Keeping abreast by SUNAT of tax changes Objection and appeals Refunds Postponement and / or Installment payment of Audits/Inspections the Tax debt by SUNAT Objection and appeals Postponement and / or Installment payment of the Tax debt Perceptions of SUNAT Other information Overall comments
  • 31. C uadro N ° 46C ON T R IB UYEN T ES IN SC R IT OS SEGÚN R ÉGIM EN T R IB UT A R IO Y C A N T ID A D D E A F ILIA D OS A ESSA LUD , 1997-2009 (M iles de co ntribuyentes)R EGIST ER ED T A XP A YER S, A C C OR D IN G T O T A X R EGIM E A N D N UM B ER OF P EOP LE M EM B ER OF ESSA LUD , 1997-2009 (T ho usands o f taxpayers) 2008C o ncepto D ic.I. C o ntribuyentes co n R UC 1/ 4,309.1 R egistered T axpayers acco rding to T ax R egime 1/ P rincipales C o ntribuyentes 2/ 14.7 Large T axpayers 2/ M ediano s y P equeño s C o ntribuyentes 3/ 4,294.4 M edium and Small taxpayers 3/ Régimen General 4/ 495.8 General Regime 4/ Tercera Categoría 487.6 Third Category Otras rentas de Tercera Categoría 5/ 8.2 Others 5/ Régimen Especial de Renta 140.8 Special Income Tax Régimen Único Simplificado 513.2 Single Simplified Regime Trabajadores Independientes 3,237.9 Independent WorkersII. C antidad de afiliado s a Essalud 3,484.4 N o n R egistered T axpayers Afiliados Regulares 6/ 2,661.8 Regular M embers 6/ Pensionistas o Cesantes 7/ 822.7 Pensioners 7/ 1/ Sólo considera contribuyentes activos. 2/ La totalidad de los Principales Contribuyentes pertenecen al Régimen General. 3/ El total de M edianos y Pequeños Contribuyentes no coincide con la suma de las partes, pues un contribuyente puede estar afecto a más de un tributo. 4/ Se considera en el Régimen General a los contribuyentes afectos al Impuesto a la Renta de Tercera Categoría, excluido el Régimen Especial de Renta. 5/ Incluye a los contribuyentes comprendidos en regímenes especiales de Tercera Categoría, como los de Amazonía, Productores Agrarios y Frontera. 6/ Trabajadores declarados por los empleadores bajo el código de tributo de Essalud 5210 (Seguro Regular de Essalud). 7/ Pensionistas o cesantes declarados por los empleadores bajo el código de tributo de Essalud 5242 (Seguro Regular - Pensionistas). Fuente: Superintendencia Nacional de Administración Tributaria (SUNAT). Elaboración: SUNAT - Intendencia Nacional de Estudios Tributarios y Planeamiento.
  • 32. C uadro N ° 27IM P UEST O A LA R EN T A D E T ER C ER A C A T EGOR Í A - SEGÚN T A M A ÑO D E C ON T R IB UYEN T E, 2000-2009 (M illo nes de nuevo s so les)IN C OM E T A X - T H IR D C A T EGOR Y, A C C OR D IN G T O T H E SIZ E OF T A XP A YER S, 2000-2009 (M illio ns o f nuevo s so les) 2008C o ncepto T o talTotal 14,920.7Principales Contribuyentesdel ámbito nacional 13,302.1 Megas 1/ 3,916.4 Top 2/ 2,587.8 Resto de Principales Contribuyentes 3/ 6,797.9Medianos y Pequeños Contribuyentes 4/ 1,618.6Nota: Corresponde a los pagos en efectivo, cheque y/o documentos valorados. No considera otras formas de pago de extinción de la obligación tributaria como compensación de saldos a favor y otros. Considera los pagos a cuenta del Impuesto a la Renta de Tercera Categoría. A partir de mayo del 2003 hasta diciembre del 2004, incluye lo recaudado por Anticipo Adicional del Impuesto a la Renta.1/ Considera 54 principales contribuyentes hasta enero del 2004, seleccionados por sus niveles de recaudación, ventas, compras y activos. A partir de febrero del 2004 considera 41 principales contribuyentes.2/ Hasta enero del 2004 considera 200 principales contribuyentes, seleccionados por sus niveles de recaudación, ventas, compras y activos, diferentes a los contribuyentes Megas. A partir de febrero del 2004 considera 208 principales contribuyentes.3/ Corresponde a lo recaudado por la Intendencia Nacional de Principales Contribuyentes y los Principales Contribuyentes de la Intendencia Regional Lima, sin considerar a los contribuyentes Megas ni Top. Adicionalmente, considera lo recaudado por los restantes Principales Contribuyentes en el ámbito nacional.4/ A partir del mes de noviembre 2002, 200 contribuyentes medianos y pequeños pasaron al directorio de la Intendencia Nacional de Principales Contribuyentes.Fuente: Superintendencia Nacional de Administración Tributaria (SUNAT).Elaboración: SUNAT - Intendencia Nacional de Estudios Tributarios y Planeamiento.
  • 33. Chart: Number of clients per accountantNumber of clients for which each accountant helps to file the annual income tax return (under the general income tax regime) 20,000 7,000 18,000 6,000 16,000 Of the total 23,907 accountants The 20,798 accountants with Number of a ccountants Number of a ccountants 14,000 identified, 20,798 accountants 5,000 up to 20 different clients have up to 20 different clients account for 102,909 tax 12,000 for which they file the annual filings (out of approx. 4,000 10,000 income tax return under the 240,000 tax filings which general income tax regime 3,000 report the RUC number of the 8,000 6,000 2,000 4,000 1,000 2,000 0 0 1-10 11-20 21-30 31-40 41-50 51-338 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Number of clients per accountant Number of clients per accountantNotes: Based on 240,000 annual tax returns in 2006 under the general income tax regime which report the RUC number of the accountant (theRUC number is used as the basis for identifying all the clients of a given accountant). Excludes 60,000 annual tax returns which report theaccountants name but do not report the RUC number of the accountant.Source: SUNAT.

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