MUNICIPAL TAXES

It must be payed?
Anyone have
seen this
logo?
or heard about
this situation…
 LAWS / REGULATIONS
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Government Taxes
■ National Taxes: SUNAT.
– Regulated by :
■ Código Tributario (Tax Code).
■ Regulation to Coercive Cashing (Cobranza coactiva)

■ Municipal Taxes: Municipal Administration. (SAT Lima por MML, or the Municipality for itself.
– Regulated by
■ Municipal Tax Law (Ley de Tributación Municipal)
■ Código Tributario (Tax Code) - .
■ Procedure Coercive Cashing ExecutionLaw (Ley del Procedimiento de Ejeución Coactiva)
Municipal Taxes

■ Tax Obligations.
– Impuesto Predial (property tax)
– Arbitrios Municipales (excise tax)
– Alcabala
– Tax Fines
– Etc.
■ Non tax obligations.
– Non tax Fines.
– Papeleta de Tránsito.
■ When you declare a debt
you have to pay

■ If you have a property in

each Municipality.
■ For individualized services to the
taxpayer.

■ Municipal employees that pick up

garbage
A value came at home. Now what can I
do?
■ CLAIM IT.
■ PAY IT
– Claim It.
– Do nothing.
One day you´ll pay all
your debts…
Depending the stage where you are…

■ You can protect your rights. By claiming.or appealing.

Or if is already late…
■ Claim to their hierarquical superior.
– In the Administration
– Tax Court (Tribunal Fiscal) > Complaint appeal (recurso de queja)
■ https://www.youtube.com/watch?v=bpB8e96cPrs