How to set a Company in Peru? Part 2
How to set a Company in Peru?
Parte 2
We have seen in the previous what constitutes a company in Peru, since futures Members choose the name to enrollment in the Public Records. 
We now review what the requirements are to be met from the company is registered and for it to work.
The first is obtaining Registry of Taxpayers (RUC) which is the identification of the company before the National Superintendency of Tax Administration (SUNAT) which is the Peruvian state agency that administers taxes payable by the central government.
For the RUC legal representative of the company must attend the SUNAT with verbatim copies of registration of the company or the testimony of the social constitution including a copy of the certificate of registration.
You need to opt for a tax system according to the rotation and size of the company, which may be the Simplified Single System (RUS) the Special Scheme for Income Tax (RER) or the General Scheme.
Operationally, when you already have the number of RUC and has chosen the tax system that best suits the company’s activities, you have to go to a printer approved for printing payment vouchers or register with the same SUNAT to use electronic vouchers.
It is also important to have the books (cashier, diary, ledger and inventory) and legalized by a Notary Public. Modernly they use electronic or computerized accounting.
According to the type of company you have chosen, you will need to buy books to record or insert the acts of general meeting of shareholders or partners or board, as appropriate. If corporations will also require the share register book.
There are also labour books, as the book of lists that can be replaced by sheets or electronic records, any of them with authorization from the Ministry of Labour and also the registration of fixed-term employment contracts.
Finally, after purchase or lease premises for the company, we must get municipal operating license, which is a process that takes place in the district hall, which is handled by the Civil Defense Institute (INDECI) to give approval in all matters relating to safety.
©Roberto Avalos Zelasco, 2013 – Copyright
Roberto Avalos Zelasco