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Withholding calculation example:
Supplier 000001/01 | Invoice | Installment (single) | Payment date | Withholding value |
0001 | S/.500 | 15-Mar-2012 | No withholding since 500 < 700. | |
0002 | S/.400 | 25-Mar-2012 | Considering the value of this invoice, there is not withholding, but considering the payments in the period: Invoice 0001 + invoice 0002 = 500 + 400 = 900 > 700. Thus, the value to withhold is 400 x 6% = 24. |
Supplier 000001/01 | Invoice | Installment (single) | Payment date | Withholding value |
0001 | S/.350 | Single payment in 15-Mar-2012 | Individually, for each invoice, there is no withholding. However, considering the payment total: 350 + 550 = 900 > 700. Thus, the amount to withhold is: 900 * 6% = 54. | |
0002 | S/.550 |
Supplier 000001/01 | Invoice | Installments | Payment date | Withholding value |
0001 | S/.350 | Payment of the S/.350 installment | Individually, for each invoice, there is no withholding. However, considering the invoice total: 350 + 600 + 550 = 1500 > 700. Thus, the amount to withhold is: 350 * 6% = 21. | |
S/.600 | ||||
S/.550 |
Supplier 000001/01 | Documents | Installment (single) | Payment date | Withholding value |
0001 (invoice) | S/.600 | 15-Mar-2012 | No withholding since 600 < 700. | |
0002 (debit note referring to invoice 0001) | S/.150 | 25-Mar-2012 | Considering the debit note value only, there is no withholding, but considering the original invoice: Invoice 0001 + DN 0002 = 600 + 150 = 750 > 700. Thus, the value to withhold is 150 x 6% = 9. |
Supplier 000001/01 | Invoice | Installment (single) | Payment date | Withholding value |
0001 (in dollars) | USD 500 | 03-Mar-2012 (Conversion rate Dollar = S/.3,5) | Converting the amount to currency 1 = USD500 x S/.3.5 = S/.1750 > S/.700. Thus, the amount to withhold is: 1750 x 6% = 105. |
Supplier 000001/01 | Documents | Installment (single) | Payment date | Withholding value |
0001 (invoice) | S/.800 | Single payment in 15-Mar-2012 | According to the invoice value, there would be withholding, however, considering the credit note: Invoice 0001 - CN0002 = 800 + 250 = 650 > 700. Thus, there is no IGV withholding. |
In IGV Withholding System the following parameters are used:
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Important: The file names must follow the standard established by SUNAT - National Superintendence of Taxation Administration |