ANNOUNCEMENT 23 May 2020
In May 2020, the Peruvian tax authority regulated the tax refund for husked rice exports.
NUMBER OF INTERVENTIONS
El Peruano. Official Gazzette. "RESOLUCIÓN DE SUPERINTENDENCIA Nº 093-2020/SUNAT, Regulan la presentación de la solicitud de devolución del Impuesto a la Venta de Arroz Pilado". 23/05/2020. Available at: https://busquedas.elperuano.pe/normaslegales/regulan-la-presentacion-de-la-solicitud-de-devolucion-del-im-resolucion-n-093-2020sunat-1866710-1/
El Peruano. Official Gazzette. "Ley, LEY QUE MODIFICA LA LEY 28211, LEY QUE CREA EL IMPUESTO A LA VENTA DE ARROZ PILADO Y MODIFICA EL APÉNDICE I DEL TEXTO ÚNICO ORDENADO DEL IMPUESTO GENERAL A LAS VENTAS E IMPUESTO SELECTIVO AL CONSUMO". 06/07/2019. Available at:
Superintendencia Nacional de Aduanas y de Administración Tributaria - SUNAT. National Superintendency of Customs and Tax Administration. 01. Concepto y Operaciones Gravadas - IVAP. Available at: https://orientacion.sunat.gob.pe/index.php/empresas-menu/otros-tributos/ivap
On 23 May 2020, the National Superintendency of Tax Administration of Peru (SUNAT in Spanish), attached to the Ministry of Economy and Finance, adopted Resolution Nº 093-2020 with the objective of regulating the tax return applicable to rice exports.
Law Nº 28211 of 2004 established the sale tax specific to rice (IVAP in Spanish) at a rate of 4%, replacing the VAT (IGV in Spanish) and excise tax (ISC in Spanish). According to SUNAT, the IVAT is paid all during the first domestic sale. However, Article 14 of Law Nº 28211 refers to the exemption for rice exports. With this exemption, the regulation allowed for a selective IVAT tax refund, given that husked rice locally sold and/or imported still have to pay the 4% tax.
Since 2004 however, the exception was left without effect since it was not regulated, i.e. exporters had no instrument to solicit for the tax refund. In July 2019, Law Nº 30978 confirmed this exemption, after concern expressions from the exporting sector regarding its lack of regulation. Hence, Resolution Nº 093-2020 regulates the refund of the tax regarding the exports, via the presentation of Formulaire Nº 4949.
The following HS codes are subject to the tax refund:
The measure entered into force one day after its publication, i.e. 24 May 2020.