The tax authority of Peru published Resolution No. 317-2013-SUNAT on 24 October 2013. The resolution amends the Resolutions No. 183-2004-SUNAT, 266-2004-SUNAT and 073-2006-SUNAT which regulates the withdrawal system of VAT.
The new resolution has included the tax period in the certificate of payment. According to the new rule the same withdrawal form for several payment receipts can be used only when they belong to the same tax period.
The Resolution has become in force from 1 November 2013.
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