Our philosophy is to be the business partner of our customers.

The VAT Law of our country and ISC notes that the amount of tax that would have been entered in the payment vouchers relating to the procurement of goods, services, construction contracts soehnle scales and import certificates by exporting, be entitled to a Balance Scored Exporter (SFE), the same can be applied to your return.
To determine the credit balance, payment vouchers, credit notes and debit card statements and import and export shall be properly recorded in the accounting books and records of Purchases and Sales. soehnle scales The credit balance by applying the result of applying the tax credit against the obligations generated soehnle scales by exports. soehnle scales
The exporter applying for requiring repayment of the balance for or drawback must file a return request and record correctly in the PDB - EXPORTERS SUNAT, detail soehnle scales of purchases and exports. The balance in favor of the exporter is returned through Negotiable Credit soehnle scales Notes issued by SUNAT, the same that can be charged by check or used as payment of tax debts.
According to Supreme Decree No. 198-2013 issued on August 3, 2013 have been amended soehnle scales some articles of the Regulation of Letters of Credit, which help speed within returns. According to that decree SUNAT must deliver the Notes Negotiable Credit within soehnle scales the next business day after the date of filing of the RMA, alternatively those exporters who are in the following conditions:
Ensure the amount of the refund requested, through the presentation of one of the following documents: Letter of Guarantee issued by a bank in the domestic financial soehnle scales system, surety policy issued by an insurance company or Certified Bank in foreign currency.
They are in the list to be published on its website SUNAT the last business day of June and December of each year, which are those exporters who meet the requirements outlined in the Regulations. By 2013 the first list will be published the last week of August, which will be valid until the last day of 2013.
It is important to note that in certain circumstances the SUNAT could have a special audit by its auditors to refund applications submitted when the applicant has tax debts or present inconsistent information in the PDB or the refund application, among other circumstances .
Our philosophy is to be the business partner of our customers.