Inter-American Center of Tax Administrations - CIAT Technical Conference – Oporto, Portugal TAXATION VIS-A-VIS INTERNATIONAL RELATIONS AND THE USE OF NEW TECHNOLOGIES Case Study: Case Study: Topic 3.1 Taxpayer Assistance Alberto Olaechea National Intendant of Computerization National Superintendency of Tax Administration – SUNAT (Peru) PERU September 20-23, 1999

Taxpayer Assistance Introduction Evolution Facilities for complying with the filing and payment of taxes in 1999 Taxpayer Assistance Results Achieved

Introduction 2 million Active Taxpayers 44 interconnected dependencies Population : 25 million NATIONAL TAX SYSTEM CENTRAL GOVERNMENT LOCAL GOVERNMENTS TAXES OTHER PURPOSES National Tax System Central Government Income Tax Extraord. Tax on assets General Sales Tax Consumption Tax Simplified Single File Extraord. Solidarity Tax Customs Duties Fees for Public Services Local Governments Land Tax Excise Tax Tax on Games of Chance Tax on Bets Vehicles Tax Taxes- Other Purposes Social Security Contribution Contrbution to National Pensions Office Contributions to SENATI Contribution to SENCICO Taxes administered by SUNAT

Introduction... The at-a-distance service allows for reaching a greater number of taxpayers who can be given orientation and tax legal counseling, assistance in filling out their returns, payments at a distance, modification of data, public and personalized inquiries, among other services. Investment in these services, results in greater facilties at a lower cost for the taxpayer, as well as greater efficiency for the Tax Administration due to the timeliness and quality with which information is captured.

Evolution Personal assistance X Personal and/or at-a-Distance Assistance

Evolution Paper forms Procedures and Orientation at Sunat Plaza Telephone inquiries

Basic Assistance AdvancedAssist. 1999IntegralAssistance 2000 Electronic Tax Agency *On-line inquiries of Data Bases *Unloading of forms from Web Site *Personalized inquiries * support --> Additional: *Delivery of returns *Elimination of Forms *Advanced searches *Calls Center --> Additional: *Electronic Payments *On-line modifications *Inquiries EVOLUTION At-a-Distance Assistance Information on the institution *Legal Assistance *Tax Orientation

Facilities for complying with the filing and payment of Taxes in 1999 Assistance for preparing and filing Returns through diskettes. Elimination of forms for specific Taxes through the Electronic Transfer of Funds. Center for Answering Calls at the National level

Facilities for complying with the filing and payment of taxes in st Quarter of 1999 Filing of 1998 Annual Income Tax Return Counseling at the Taxpayer’s domicile. Elimination of errors Reduction of receipt time to 18 seconds. Taxpayer Acceptance Counseling the Taxpayer in filling out, filing and payment of Social Security, as well as the National System of Pensions through the sending of a CD-ROM and Internet.

Taxpayer Assistance through the Telematic Filing Program

Payment without Forms through EFT: Facilities for complying with the filing and payment of taxes in EFT (Electronic Funds Transfer) is the means whereby payments are received and recorded through the Bank’s system and transferred to the SUNAT system for generating the Payment Note, the transmission of information and collection reconciliation. Taxpayer pays at window, automatic tellers, Home Banking, telephone and other facilities common to banks, by providing only 3 or 4 data without the need to fill out forms. Reduction of time for the taxpayer, the opportunity to receive the information, the quality thereof and the reduction of costs for the Tax Administration are the main advantages of this product.

Taxpayer Assistance CALL Center - Tax Assistance - Computerized Assistance The new products that are being implemented in 1999, are supported at the tax technical level as well as the computerized level by tele-assistants previously trained for this task, with national coverage by calling

CALL Center :

Facilities for complying with filing and payment ( 4th QUART. 99 – 2nd QUART ) Telematic Filing Program -PDT – IGV Monthly Income -PDT - ISC In the last quarter of this year, the filing of the aforementioned taxes of monthly periodicity will be included.

Tax Transactions via Internet Automatic Sending of Returns and Payments Modifications to the Taxpayer File Printing Shop Procedures and Payment Vouchers Notifications of the Tax Administration Facilities for complying with filing and payment ( 4th QUART.99 – 2nd QUART.2000 )...

SUNAT 2000 WEB - Personalized inquiries Returns Payments Debt Statement Result of Claims Facilities for complying with filing and payment ( 4th QUART. 99 – 2nd. QUART )...

Results Achieved in August 1999 Number of Technical-Tax inquiries at the Sunat web 98,038 Number of inquiry transactions held at the Sunat DBs. 69,831 Number of returns received via diskette. 38,679 Number of returns and payments via EFT 176,998 Number of calls handled via the Calls Center 12,603

Contact us SUNAT Av. Garcilazo de la Vega 1472 – Lima Perú Internet : Call Center : Thanks for your attention SUNAT Making your life easier