SUPERINTENDENCE RESOLUTION No. 000078-2022/SUNAT – SUSPEND APPLICATION OF THE SPOT TO THE TRANSFER OF SUGAR
It has been arranged to suspend the application of the Tax Obligations Payment System (SPOT), to the transfer outside the production center, as well as from any geographical area that enjoys tax benefits to the rest of the country (when said transfer does not originate in a sales operation taxed with the IGV) of the sugar included in the national subheadings 1701.14.00.00 and 1701.99.90.00.
The aforementioned suspension will apply as long as the VAT exemption provided by Law No. 31452 remains in force for the sale in the country and importation of said good, that is, from 05.01.2022 to 07.31.2022.