Zona Franca de Tacna ZOFRATACNA
Providing a platform of services that add value to the businesses of our customers. Being one of the main centers of business opportunities with sustainable competitive advantages in industrial, commercial and service activities in South America.
Phone: +51 52 317090
- Exemption from Income Tax (in Peru 30%): Profits obtained by the product of the development of the activities authorized in the ZOFRATACNA users enjoy exemption from income tax, even when you're activities are carried out for the rest the country.
- Exemption from the general sales tax 16%: Sales to any destination of the goods stored or manufactured in the ZOFRATACNA are likewise exempt from IGV.De operations conducted between users within the ZOFRATACNA are exempt from tax General the Sales - IGV and Municipal Promotion Tax - IPM
- Municipal Promotion Tax Exemption (IPM) 2%: Sales to any destination of the goods stored or manufactured in the ZOFRATACNA are exempt from IPM
- Exemption from excise tax for entry of goods: Entry of goods from outside to ZOFRATACNA is exempt from all import duties
- Exemption of Ad-valorem customs tariff to the entry of goods: Entry of goods from outside to ZOFRATACNA is exempt from all import duties.
- Exemption from all taxes of Central, Regional and municipal government created or to be created in
ZOFRATACNA investors have total freedom to invest or transfer their capital. Proceeds derived from their activities in the complex ZOFRATACNA are also freely available to investor’s requirements to enjoy tax exemptions are point out in Art. 9 of DS-MINCETUR 02-2006, as amended by art. 4 DS. 006-2012-MINCETUR and are:
- Eligible to be considered domiciled in the country according to the provisions of the Consolidated Text of the Law on Income Tax, approved by Supreme Decree No. 179-2004-EF and amendments.
- Be registered in the RUC and not in the state of disenrollment, temporary suspension of activities, nor have the status of taxpayer not been.
- Set your offices as provided in Art. 11del consolidated text of the tax code, approved by Supreme Decree No. 135-99-EF.
- Having obtained the rating User ZOFRATACNA.
- Machinery, equipment, tools, parts and supplies necessary for the development of its activities, from outside enjoy suspension of payment of duties and taxes on imports.
- Manufactured in ZOFRATACNA products when entering the rest of the country, will pay the lower tariff rate applied by the country (ad / valorem 0%), according to existing international agreements and conventions. Product manufactured in the ZOFRATACNA, goods resulting from a transformation process conducted in ZOFRATACNA, other assembly, assembly or maquila, it is considered:
- The resulting transformation merchandise classified in tariff chapter, different from each of the assets used in its preparation; or,
- Generate an aggregate value not less than 50% of the value declared for nationalization
- INDEFINITE STAY goods within the Franks Tanks ZOFRATACNA during the term of this User Agreement (Art # 27 of DS 02-2006-MINCETUR)
- A definitive toward ZOFRATACNA product or service exports, simplified rules refund of customs duties (DRAWBACK) and the GST
- will apply the entry of goods to the ZOFRATACNA regularized under the temporary admission for re-export in the same state and temporary admission for inward Art # 22 of the Consolidated Text of the Rules of the Law N ° 27688
- The output of goods ZOFRATACNA to third countries will be authorized by any national office with the presentation of the International Cargo Manifest.