SUNAT and the EU's EUROsociAL are educating students in the social benefits of taxes, with the aim of implementing a national tax culture plan. This year the Tax and Accounting Assistance Hub Programme (Spanish initials, NAF) has been training 684 student
As part of the European Union’s programme to improve social cohesion in Latin America, EUROsociAL+, the National Superintendency of Customs and Tax Administration (Spanish initials, SUNAT) has implemented Tax and Accounting Assistance Hub (NAF) programme that is being implemented in a number of universities in Lima and the interior of the country. It trains students in the social benefits of taxes and basic tax- and customs-related topics, helping them to cooperate on giving advice on taxes to the section of the public comprising entrepreneurs and owners of micro and small companies.
The university students therefore become SUNAT’s strategic partners, receiving ongoing training in basic tax guidance, which presents an excellent opportunity for vocational training and producing responsible citizens, who will support compliance with tax obligations by offering help to SMEs.
This year, SUNAT has added universities in the Arequipa, Junín, Cusco, Trujillo, Chimbote, Puno, Huancayo, Lima, Loreto, Piura, Ica and Tacna regions to the NAF network. In 2018 it is expected there will be a NAF in every region of Peru.
International workshop
With the support of EUROsociAL, SUNAT organised an international workshop on successful experiences at Accounting and Tax Assistance Hubs (NAF), one of the region’s most important events on tools and practices for creating a tax culture, at which representatives from Spain, Brazil and Argentina shared their experiences and results.
During the workshop, to which over 250 students and representatives from the universities taking part in the programme were invited, the results of a study of the best practices in Latin America were presented.
It should be noted that the students who have been trained by the NAF programme, which is led by SUNAT in Peru, will contribute to improving the levels of orientation of SMEs by helping improve tax payers’ compliance with formalities, especially in the areas of General Sales Tax (Spanish initials, IGV) (giving receipts), and Income Tax (declarations and payment).
Universities of Peru with NAF: Universidad Nacional Mayor de San Marcos (Lima), Universidad Peruana de Ciencias Aplicadas (Lima), Universidad Nacional de San Agustín (Arequipa), Universidad Católica de Santa María (Arequipa), Universidad Nacional del Centro del Perú (Junín), Universidad Continental (Junín), Universidad Andina Néstor Cáceres Velásquez (Puno), Universidad Nacional del Altiplano (Puno), Universidad Nacional San Antonio Abad (Cusco), Universidad Andina del Cusco (Cusco), Universidad Católica Lós Ángeles de Chimbote (Ancash), Universidad Nacional del Santa (Ancash), Universidad Nacional de Trujillo (La Libertad).
Universities of Peru that will have NAF in 2018: Universidad Privada del Norte (La Libertad), Universidad Científica del Perú (Loreto), Universidad Nacional de la Amazonía Peruana (Loreto), Universidad Católica Sedes Sapientitae (Lima), Universidad San Juan Bautista (Ica), Universidad Nacional Jorge Basadre Grohmann (Tacna), Universidad Nacional San Cristóbal de Huamanga (Ayacucho) y Universidad de Piura (Piura).
EUROsociAL+ / SUNAT