[{"bbox": [114, 152, 1075, 210], "category": "Text", "text": "procedures and e-filing can help levy more revenues when tax evasion is related to a lack of knowledge about when or how to pay taxes."}, {"bbox": [114, 225, 1075, 344], "category": "Text", "text": "The co-existence of multiple simplified tax regimes for small businesses, providing lower taxation and lower social contributory costs, add an extra layer of difficulty to tax collection because, on one side it generates complexities and higher compliance costs, on the other side it has resulted in a disincentive for small businesses to grow."}, {"bbox": [114, 359, 1075, 478], "category": "Text", "text": "SUNAT is receiving support from the EU Project \"Peru Social\" to simplify registry of domestic workers and to undertake information campaigns to raise awareness on the advantages of formalization and build a tax paying culture. In relation to corporate tax regimes, support is being provided to MEF to consider options for rationalization."}, {"bbox": [114, 493, 795, 521], "category": "Section-header", "text": "## Low level of compliance with labor rights and obligations - SUNAFIL"}, {"bbox": [114, 537, 1075, 869], "category": "Text", "text": "The labour inspection agency SUNAFIL is weak, subject to corruption, lacking financial resources, infrastructure, inspectors, training for personnel and an adequate monitoring system. In addition, the legal framework is difficult to understand, therefore difficult to comply with and monitor. In Peru, the high number of workers employed in the informal sector means that labour rights do not apply to them. Besides, the extremely high number of micro and small enterprises make it even more difficult for SUNAFIL to ensure an appropriate coverage in the performance of its duties. It is difficult for SUNAFIL to utilize a \"risk analysis\" methodology to prioritize its inspections - both in terms of sanctioning and in terms of preventive actions. Restructuring and generalizing the use of digital solutions and reporting methods for inspection, providing the inspectors with adequate training, incentives and control to implement more efficiently and timely their tasks, would contribute to the improvement of the inspection done at national and regional levels."}, {"bbox": [114, 885, 952, 913], "category": "Section-header", "text": "## Access and coverage of the services provided to employees and employers to formalize"}, {"bbox": [114, 928, 1075, 1260], "category": "Text", "text": "The MTPE has developed a specific \"one stop shop\", with the centers \"Formaliza Peru\" whose role is to facilitate formalization processes for employees and employers. There are 33 centers nationwide. Some of the services that they provide include, facilitating licenses, registering employees in the digital registry and providing support for complying with tax obligations. A larger portfolio of services should be provided, including a more active role that these centers should play in interfacing with the Chambers of Commerce, the private sector and the employers' organizations. Considering the obligations that new international regulations related to child and forced labour and to informal labour will entrust to national authorities for the application of due diligence surveillances, it is key that these centers will include a specific service targeted to providing support for evaluating and/or eventually certifying labour standards for enterprises, especially for those enterprises who are exporting or are willing to export abroad, in particular to the EU Member States and like minded countries."}, {"bbox": [114, 1275, 572, 1303], "category": "Section-header", "text": "## Stakeholders (Duty bearers and Right holders)"}, {"bbox": [114, 1320, 1075, 1530], "category": "Text", "text": "**Public sector stakeholders:** the main counterparts will be the Ministry of Labour and Employment Promotion (MTPE), the Tax Administration Agency (Sunat), the Labour Inspection Agency (SUNAFIL), the Ministry of Economics and Finance (MEF), the Ministry of Women and Vulnerable Population (MIMPV). Coordination will also be ensured with the following ministries and Agencies: the Ministry of Production (PRODUCE), the Ministry of Commerce and Tourism (MINCETUR), the Ministry of Development and Social Inclusion (MIDIS), the National Social Health insurer (ESSALUD). Gender focal points of the institutions listed."}, {"bbox": [114, 1547, 1069, 1636], "category": "Text", "text": "**Social partners and private sector:** for actions related to labour formalization and employment generation, it is necessary to generate synergies with the National Labour and Employment Promotion Council; the National Society of Industries – SNI; the National Society for Mining, Petroleum and"}, {"bbox": [1023, 1679, 1143, 1705], "category": "Page-footer", "text": "Page 10 of 29"}]