Description
The regime consists of refunding the General Sales Tax (IGV) that has been transferred or paid for in the operations for the import and/or local acquisition of intermediate goods, capital goods, and construction services and contracts, during the pre-operating stage of the public infrastructure and public service works.
DOCUMENTATION TO BE SUBMITTED TO PROINVERSION:
One application addressed to the Directorate of Investor Services, attaching the following documents:
1. Form, filled out and countersigned by the legal representative.
1 Law N° 28754, published on 06/06/2006; Law N° 30264, published on 11/16/2014; Supreme Decree N° 110-2007-EF, published on 07/30/2007; Supreme Decree No. 067-2015-EF, published on 03/26/2015 and Supreme Decree No. 127-2017-EF, published on 05/07/2017.
EXECUTION OF INVESTMENT CONTRACT ADDENDUM TO APPLY FOR THE SPECIAL REGIME OF GENERAL SALES TAX REFUND 2
Companies that benefit from the regime may submit to PROINVERSIÓN an application for the execution of the Investment contract Amendment Addendum and for the amendment of the Ministerial Resolution through which they were eligible to benefit from the Regime.
Applications for the execution of Investment contract Amendment Addendums shall be submitted to PROINVERSIÓN, within the period of validity of the Investment contract, which will be set out in the agreement for compliance with the investment commitment; and shall be processed in accordance with the applicable procedure for the execution of Investment contracts.
Effects of the approval of the applications submitted regarding the execution of Investment contract Amendment Addendums shall have retroactive effect to the date the application is submitted or the effective date of the addendum of the corresponding Sectoral contract or amendment of the sector authorization, as the case may be, which shall be recorded in the corresponding addendum
DOCUMENTATION TO BE SUBMITTED TO PROINVERSION:
One application addressed to the Directorate of Investor Services attaching the following documents:
1. Form, filled out and countersigned by the legal representative.
2 Law N° 28754, published on 06/06/2006; Law N° 30264, published on 11/16/2014; Supreme Decree N° 110-2007-EF, published on 07/30/2007; Supreme Decree No. 067-2015-EF, published on 03/26/2015 and Supreme Decree No. 127-2017-EF, published on 05/07/2017..