Bonuses without discount will be permanent after congressional approval
At May 21st,-2015, the House of Congress approved the exemption of the bonuses discounts by 100 votes in favor and one abstention. With this measure, all workers who currently receive gratuities, during the months of July and December, will get an additional 22 % to the amount they would have received in the event of remained discounts.
Provision of services by Managers
The Tax Court found that the payments made to dependent workers, even in the case of Company Managers, should not be considered by Sunat as remuneration in respect of the contributions made to Essalud. In that sense, the Tax Court explains that there is no legal rule or law that imposes dependent workers the impediment to provide services to the same employer under a non- employment relationship; therefore, that entity considered the criteria of Sunat as a wrong one by assuming that all the income earned by a Manager is from a dependent relationship and that they cannot sign a service contract under lease.
SUNAT rules regarding receipts from Internet service provision
Sunat -Superintendencia Nacional de Aduanas y de Administración Tributaria peruana – points out in its report: 047-2015/ Sunat, that pursuant to the Article 1 of the Framework Law on Payment Receipts, people who transfer property, in ownership or in use, or who provide any kind of services, is compelled to issue these documents. Thus, concludes, that the owners of Internet platforms, through which discounted services are offered, can only act as intermediaries between people who want to realize an operation to provide services (user and provider), therefore, they are not required to issue receipts for transactions that are fixed between the ones already mentioned.