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Sunat: deadline to file a declaration and payment of December taxes extended until February

Sunat: deadline to file a declaration and payment of December taxes extended until February

As part of the Con Punche Peru plan of the Ministry of Economy and Finance (MEF)the National Superintendence of Customs and Tax Administration (Sunat) extended, until February of this year, the term for the presentation of the monthly declaration and payment of taxes corresponding to the period of December 2022. In addition, the maximum delay dates of the Sales and Income and Purchase Records are also included carried electronically.

This measure is intended for taxpayers included in article 5 of Superintendency Resolution No. 01-2023/SUNAT, that is, for those who, in the period November 2021 and October 2022, they have obtained income from third category income (business income) that does not exceed 1,700 UIT.

In this way, it will be possible to present the tax return December 2022 between February 15 and 23, 2023, according to the last digit of your RUC. This is equivalent to 30 days after the initially established term.

On the other hand, the terms of the maximum dates of arrears of the Sales and Income and Purchase Records Electronic payments for the December 2022 period will be from February 14 to 22, 2023, also according to the last digit of the RUC.

Requirements

It should be noted that the norm indicates that the extension for the presentation of these monthly obligations is for taxpayers who between November 2021 and October 2022 met the following requirements:

• Be users of the new RUS in all those periods.

• They are natural persons who have not had income that qualifies as third-category income nor would they have been subject to the new RUS.

• Are unaffected taxpayers of Income Tax, other than the National Public Sector.

• Are taxpayers exempt from Income Tax and only carry out operations exempt from IGV.

Finally, if the citizen has less than 12 months of economic activity as of October 2022, the periods since the activity began are considered.

Source: Larepublica

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