principal contribuyente

English translation: high income taxpayer

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:principal contribuyente
English translation:high income taxpayer
Entered by: Richard Cadena

19:01 Nov 5, 2018
Spanish to English translations [PRO]
Bus/Financial - Accounting / Taxation, e-VAT
Spanish term or phrase: principal contribuyente
Spain/Peru.
From a document about e-billing and taxation platforms in Latin America. A similar note about Guatemala mentioned "grandes contribuyentes", and I'm wondering if "principal contribuyente" is a synonym for the same thing in Peru, or if there is some kind of difference.


"Todas las empresas peruanas que están a día de hoy catalogadas como principal contribuyente están obligadas a utilizar un OSE a partir del 1 de marzo de 2019."
neilmac
Spain
Local time: 01:04
high income taxpayer
Explanation:
I found the this definition on the following web page:

https://www.ciat.org/Biblioteca/Revista/Revista_43/espanol/2...

CANTIDAD DE CONTRIBUYENTES INCLUIDOS EN UNA UGC:
CASO PERUANO
En el Perú, la UGC encargada de la administración de
los contribuyentes más importantes del país se llama
Intendencia de Principales Contribuyentes Nacionales
(en adelante IPCN) que administra alrededor de
2,400 contribuyentes; pero no son los únicos grandes
contribuyentes del Perú, puesto que las unidades
organizacionales desconcentradas de la SUNAT3
tienen a su cargo también otro grupo de grandes
contribuyentes de su respectiva región, que sumados a
los contribuyentes de la IPCN hacen un total aproximado
de 14,000 grandes contribuyentes a nivel nacional, sin
embargo, en el presente trabajo, la categoría de UGC
de la SUNAT se la asignamos solamente a la IPCN,
porque concentra a los contribuyentes más grandes de
todo el país.

Also, check out this other web site in Peru. Apparently, Peru is getting involved in having taxpayers issue electronic invoices. In addition to keeping standard accounting records, companies are required to keep electronic accounting and file electronic supporting documentation with their tax authorities.

http://cpe.sunat.gob.pe/node/96

Hope this helps.

--------------------------------------------------
Note added at 52 mins (2018-11-05 19:54:13 GMT)
--------------------------------------------------

Neil, this is the impression I get. In addition, you have "contribuyente mayor-high income taxpayer", as well as "contribuyente menor-low income taxpayer" in Mexico. Hope this helps.
Selected response from:

Richard Cadena
Mexico
Local time: 17:04
Grading comment
Thanks to everyone for the suggestions. I will be using more than one of them.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1high income taxpayer
Richard Cadena
5Taxpayer/Principal taxpayer
Max Zalewski
4 +1large taxpayer
patinba
4main contributor
Maria Iglesia Ramos


Discussion entries: 1





  

Answers


34 mins   confidence: Answerer confidence 5/5
Taxpayer/Principal taxpayer


Explanation:
This is commonly translated as "Taxpayer" or if you want to specify, you could use "Principal Taxpayer"




    https://www.irs.gov/es/individuals/international-taxpayers/taxpayer-identification-numbers-tin
    https://es.wikipedia.org/wiki/Contribuyente
Max Zalewski
United States
Local time: 18:04
Works in field
Native speaker of: Native in EnglishEnglish
Notes to answerer
Asker: My query is about if there is a difference in meaning between the two terms, "grande contribuyente", which I saw in a similar text about Guatemala, and "principal contribuyente" which appears in this one about Peru. And whether they are synonymous or not.

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26 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
main contributor


Explanation:
Mi intento.

--------------------------------------------------
Note added at 51 minutos (2018-11-05 19:52:50 GMT)
--------------------------------------------------

Sin ser mis variantes de español, a simple vista me parecen sinónimos, es decir los dos se refieren a la idea de "main" contributor/taxpayer. Lo que sí parece estar claro es que "principal" se refiere al primero de la lista.

Maria Iglesia Ramos
Spain
Native speaker of: Native in SpanishSpanish
Notes to answerer
Asker: Necesito saber si existe alguna diferencia en significado entre "grande contribuyente" (Guatemala) y "principal contribuyente" (Perú), o si son sinónimos.

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44 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
high income taxpayer


Explanation:
I found the this definition on the following web page:

https://www.ciat.org/Biblioteca/Revista/Revista_43/espanol/2...

CANTIDAD DE CONTRIBUYENTES INCLUIDOS EN UNA UGC:
CASO PERUANO
En el Perú, la UGC encargada de la administración de
los contribuyentes más importantes del país se llama
Intendencia de Principales Contribuyentes Nacionales
(en adelante IPCN) que administra alrededor de
2,400 contribuyentes; pero no son los únicos grandes
contribuyentes del Perú, puesto que las unidades
organizacionales desconcentradas de la SUNAT3
tienen a su cargo también otro grupo de grandes
contribuyentes de su respectiva región, que sumados a
los contribuyentes de la IPCN hacen un total aproximado
de 14,000 grandes contribuyentes a nivel nacional, sin
embargo, en el presente trabajo, la categoría de UGC
de la SUNAT se la asignamos solamente a la IPCN,
porque concentra a los contribuyentes más grandes de
todo el país.

Also, check out this other web site in Peru. Apparently, Peru is getting involved in having taxpayers issue electronic invoices. In addition to keeping standard accounting records, companies are required to keep electronic accounting and file electronic supporting documentation with their tax authorities.

http://cpe.sunat.gob.pe/node/96

Hope this helps.

--------------------------------------------------
Note added at 52 mins (2018-11-05 19:54:13 GMT)
--------------------------------------------------

Neil, this is the impression I get. In addition, you have "contribuyente mayor-high income taxpayer", as well as "contribuyente menor-low income taxpayer" in Mexico. Hope this helps.


    Reference: http://aicpa.org
    Reference: http://imcp.org.mx
Richard Cadena
Mexico
Local time: 17:04
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 726
Grading comment
Thanks to everyone for the suggestions. I will be using more than one of them.
Notes to answerer
Asker: Hi Richard. So,"grande contribuyente" and "principal contribuyente" are the same then? Cheers :)


Peer comments on this answer (and responses from the answerer)
agree  Patricia Fierro, M. Sc.
38 mins
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
large taxpayer


Explanation:
yes Neil, they are the same as "grandes contribuyentes"
I think many English-speaking countries follow the IRS lead and call them "large taxpayers"

Exempt Organizations e File: Who Are Large Taxpayers for Electronic ...
https://www.irs.gov/.../exempt-organizations-e-file-who-are-...
Jun 14, 2018 - What is the IRS's definition of a large taxpayer? For purposes of electronic filing, the IRS defines a large taxpayer as a business or other entity with assets of $10 million or more, or a partnership with more than 100 partners, which originates the electronic submission of its own return(s).

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Note added at 17 hrs (2018-11-06 12:11:13 GMT)
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IOTA (Intra-European Organisation of Tax Administrations Report for Tax Administrations – Definition of ‘Large Taxpayer’

1. DEFINITION OF THE TERM ‘LARGE TAXPAYER’
The questionnaire1 prepared by the Task Team “Definition of Large Taxpayers”
asked whether there is a legal definition of the term ‘large taxpayer‘ in IOTA
Member countries and if so, requested that the text of the legal definition should
be provided. It also asked whether other definitions or guidance for the term ‘large taxpayer’ are used in administrations and if so, the respondents were requested to provide details of these definitions.

Working with the Large Taxpayer Unit system - Blogs
https://blogs.economictimes.indiatimes.com › Blogs › Business Blogs › Economy Blogs
Jan 14, 2014 - One may have thought the Large Taxpayer Unit (LTU) system, ... The Large Business Service (LBS) system in the UK currently covers 770 ...



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Note added at 17 hrs (2018-11-06 12:14:03 GMT)
--------------------------------------------------

I should make it cleaar that the above are two separate refs (both fairly conclusive) , one included to show UK use.

patinba
Argentina
Local time: 20:04
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 604
Notes to answerer
Asker: I usually prefer "large-scale taxpayer", but all the suggestions so far are useful.


Peer comments on this answer (and responses from the answerer)
agree  Luis M. Sosa: Strongly agree. Large refers to the size of the company (by sales) and not necessarily to the amount of income tax paid
2 hrs
  -> Quite right. Thank you, Luis!
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