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Before we get into the nitty-gritty of *Inciso b*, let’s quickly recap what the IGV is all about. The **IGV**, or Impuesto General a las Ventas, is basically Peru's version of a Value Added Tax (VAT). It’s a consumption tax, meaning it's applied to the price of goods and services. Most of the things you buy and sell in Peru are subject to this tax, which currently sits at 18% (that’s 16% IGV plus a 2% Municipal Promotion Tax). Understanding the IGV is crucial for businesses because it directly affects pricing, profitability, and compliance. For individuals, it's important to be aware of it because it impacts the overall cost of living. The IGV is a significant source of revenue for the Peruvian government, funding public services and infrastructure projects. So, whether you're running a business or just buying groceries, the IGV touches your life in Peru.
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* **Online Map Services:** Google Maps, Apple Maps, and other navigation apps are your digital map resources. They are great for general navigation, finding addresses, and planning your route from point A to point B. Google Maps is a great resource that can be used whether you are online or offline, and you can even save maps for later.
