NATIONAL SUPERINTENDANCE
OF TAX

ADMINISTRATION
-SUNAT
WHAT`S A TAX?
It`s a fee charged by a government on a product, income,
or activity.

Types of taxes:
1. If tax is levied directly

on personal or corporate
income, then it is a direct tax.
2.If tax is levied on the price of a good or service, then it is
called an indirect tax.
Why we pay taxes?
 The purpose of taxation is to finance

government expenditure.
One of the most important uses of taxes is
to finance public goods and services, such
as street lighting and street cleaning.
SUNAT

 It’s a decentralized public agency of the Economy

and Finance Branch constituted under Public Law,
with own assets and economic, administrative,
functional, technical and financial autonomy.
SUNAT`S DUTIES
 Tax administration in order to control and collect

the internal taxes as well as to administrate and
control the international trade traffic collecting the
applicable taxes to provide social services.
WHY SUNAT HAS MANY SERVICE CENTERS IN ALL THE
COUNTRY?
 Service Centers are found throughout Peru with the

purpose to serve, assist and guide the taxpayers in
meeting their tax liability in due and consistent way.
Taxpayer Service Centers
 There are 9 service posts in Lima, which are situated

in Lima downtown (two), Callao, Comas ,San Isidro,
San Martín de Porres ,Santa Anita, Surco and Puente
Piedra.
 There are 19 centers in provinces, situated in
Arequipa, Cajamarca, Cusco, Chiclayo, Junin,
Huanuco, Ica, Iquitos, Piura, Puno, Tacna, and
Tumbes departments and in cities of Cañete,
Chimbote, Chincha, Huacho, Pucallpa, Tarapoto,
and Trujillo.

More Related Content

PPTX
PPT
TAX Ammendment Act-URA Presentation...
PDF
Tax implications of gou budget 2015 2016 final
PDF
Presentation tax talk december 14 (1)
PPT
Taxation
PPT
01 General Principles of Taxation
PPTX
Taxaton 303
TAX Ammendment Act-URA Presentation...
Tax implications of gou budget 2015 2016 final
Presentation tax talk december 14 (1)
Taxation
01 General Principles of Taxation
Taxaton 303

More from janet25 (20)

DOCX
1ST GRADE. WHAT ARE THEY MADE OF_.docx
PDF
01.Diagnostic-test_U5 (1).pdf
PPTX
Forms of government part 2
PPTX
National Security: Armed Forces
PPTX
Agustarte Project: Con-fusion
PPT
Exclamatory Sentences!
PPT
Phrasal verb. come
PPTX
Aliens
PPTX
Literature: The Great Gatsby
PPT
Types of Government
PPTX
Class 6. the constitution
PPTX
Class 5.the peruvian congress (1)
PPTX
Peruvian Flag
PPT
B2 literature class 2
PPT
Literature a2 class1 iii term
PPT
Celebrities b2 class
PPT
Defining non defining class grammar 1 unit 7
PPTX
Class 2. infographics
PPT
5 a y b infinitive vs gerund
PPTX
Class 1.the peruvian national symbols
1ST GRADE. WHAT ARE THEY MADE OF_.docx
01.Diagnostic-test_U5 (1).pdf
Forms of government part 2
National Security: Armed Forces
Agustarte Project: Con-fusion
Exclamatory Sentences!
Phrasal verb. come
Aliens
Literature: The Great Gatsby
Types of Government
Class 6. the constitution
Class 5.the peruvian congress (1)
Peruvian Flag
B2 literature class 2
Literature a2 class1 iii term
Celebrities b2 class
Defining non defining class grammar 1 unit 7
Class 2. infographics
5 a y b infinitive vs gerund
Class 1.the peruvian national symbols
Ad

Recently uploaded (20)

PDF
533158074-Saudi-Arabia-Companies-List-Contact.pdf
PDF
Satish NS: Fostering Innovation and Sustainability: Haier India’s Customer-Ce...
PDF
Kishore Vora - Best CFO in India to watch in 2025.pdf
PPTX
Astra-Investor- business Presentation (1).pptx
PDF
Nante Industrial Plug Factory: Engineering Quality for Modern Power Applications
DOCX
Handbook of Entrepreneurship- Chapter 5: Identifying business opportunity.docx
PPTX
interschool scomp.pptxzdkjhdjvdjvdjdhjhieij
PDF
Solaris Resources Presentation - Corporate August 2025.pdf
PDF
Susan Semmelmann: Enriching the Lives of others through her Talents and Bless...
PDF
Charisse Litchman: A Maverick Making Neurological Care More Accessible
PDF
Booking.com The Global AI Sentiment Report 2025
PPTX
Project Management_ SMART Projects Class.pptx
PDF
ANALYZING THE OPPORTUNITIES OF DIGITAL MARKETING IN BANGLADESH TO PROVIDE AN ...
PDF
1911 Gold Corporate Presentation Aug 2025.pdf
PDF
THE COMPLETE GUIDE TO BUILDING PASSIVE INCOME ONLINE
PDF
TyAnn Osborn: A Visionary Leader Shaping Corporate Workforce Dynamics
PDF
NISM Series V-A MFD Workbook v December 2024.khhhjtgvwevoypdnew one must use ...
PPTX
BUSINESS CYCLE_INFLATION AND UNEMPLOYMENT.pptx
PDF
Chapter 2 - AI chatbots and prompt engineering.pdf
PPT
Lecture 3344;;,,(,(((((((((((((((((((((((
533158074-Saudi-Arabia-Companies-List-Contact.pdf
Satish NS: Fostering Innovation and Sustainability: Haier India’s Customer-Ce...
Kishore Vora - Best CFO in India to watch in 2025.pdf
Astra-Investor- business Presentation (1).pptx
Nante Industrial Plug Factory: Engineering Quality for Modern Power Applications
Handbook of Entrepreneurship- Chapter 5: Identifying business opportunity.docx
interschool scomp.pptxzdkjhdjvdjvdjdhjhieij
Solaris Resources Presentation - Corporate August 2025.pdf
Susan Semmelmann: Enriching the Lives of others through her Talents and Bless...
Charisse Litchman: A Maverick Making Neurological Care More Accessible
Booking.com The Global AI Sentiment Report 2025
Project Management_ SMART Projects Class.pptx
ANALYZING THE OPPORTUNITIES OF DIGITAL MARKETING IN BANGLADESH TO PROVIDE AN ...
1911 Gold Corporate Presentation Aug 2025.pdf
THE COMPLETE GUIDE TO BUILDING PASSIVE INCOME ONLINE
TyAnn Osborn: A Visionary Leader Shaping Corporate Workforce Dynamics
NISM Series V-A MFD Workbook v December 2024.khhhjtgvwevoypdnew one must use ...
BUSINESS CYCLE_INFLATION AND UNEMPLOYMENT.pptx
Chapter 2 - AI chatbots and prompt engineering.pdf
Lecture 3344;;,,(,(((((((((((((((((((((((
Ad

Sunatready

  • 2. WHAT`S A TAX? It`s a fee charged by a government on a product, income, or activity. Types of taxes: 1. If tax is levied directly on personal or corporate income, then it is a direct tax. 2.If tax is levied on the price of a good or service, then it is called an indirect tax.
  • 3. Why we pay taxes?  The purpose of taxation is to finance government expenditure. One of the most important uses of taxes is to finance public goods and services, such as street lighting and street cleaning.
  • 4. SUNAT  It’s a decentralized public agency of the Economy and Finance Branch constituted under Public Law, with own assets and economic, administrative, functional, technical and financial autonomy.
  • 5. SUNAT`S DUTIES  Tax administration in order to control and collect the internal taxes as well as to administrate and control the international trade traffic collecting the applicable taxes to provide social services.
  • 6. WHY SUNAT HAS MANY SERVICE CENTERS IN ALL THE COUNTRY?  Service Centers are found throughout Peru with the purpose to serve, assist and guide the taxpayers in meeting their tax liability in due and consistent way.
  • 7. Taxpayer Service Centers  There are 9 service posts in Lima, which are situated in Lima downtown (two), Callao, Comas ,San Isidro, San Martín de Porres ,Santa Anita, Surco and Puente Piedra.  There are 19 centers in provinces, situated in Arequipa, Cajamarca, Cusco, Chiclayo, Junin, Huanuco, Ica, Iquitos, Piura, Puno, Tacna, and Tumbes departments and in cities of Cañete, Chimbote, Chincha, Huacho, Pucallpa, Tarapoto, and Trujillo.