You can watch the interview at the following link: Patricia Caballero, Sunat taxpayer services professional, was at LR+ Economía
—There is an emergency due to the rains and the government needs to provide facilities for those affected. What are these facilities for the people who live in those areas?
—The tax obligations for those residing in the areas declared in emergency will be extended, those who must present their 2022 Income Tax Declaration may do so until June.
—For the rest of the people, when did the maturities start?
—On Friday, March 24, the expiration schedule of the 2022 Income Tax Declaration began, and it is related to the last digit of your Single Taxpayer Registry (RUC), which expires on April 11.
—Who is required to submit this Statement?
—Natural persons, conjugal partnerships, undivided successions, companies. Those who have to declare real estate rental, carry balances in favor or debts from previous years.
—How many categories of income taxpayers are there?
-They are five. The first category are taxpayers with income from rental of real estate or furniture; the second is that of taxpayers with income from the sale of shares; the third is that of natural or legal persons who have a business; taxpayers with fourth category income are those who have income from a profession with a receipt for fees for independent work; and the fifth category are those who have a dependent job, who are on the payroll.
—What about the people who are on the payroll and also do additional jobs?
—These people receive income for the fourth and fifth categories.
—How many people have already submitted their Income Statement?
—To date there are more than 800 thousand returns filed, which is 15% more than last year in a similar period
—How many declarations must be filed in total?
“About a million and a half people.
—Why is it important to file the tax return?
—Because it serves to contribute to the country and help for various needs such as emergencies due to natural disasters.
—What happens if people do not file their affidavit?
—If they are obliged and they do not do so, they can be penalized.
—How should the taxpayer comply with his Declaration, does he have to go to the Sunat offices?
—You no longer have to go to the offices, you can do it from your cell phone through the People App or from the Sunat portal, with your Clave Sol.
—They ask us what should I do if I find myself in a disaster area?
—First you must check if the government has considered your district to take advantage of this benefit of the extension of tax obligations, which goes until June.
—In the case of taxpayers who have a tax refund, in which cases does it apply?
—You can request it if you have expenses in restaurants and hotels, tourist services, contributions to EsSalud by a domestic worker or expenses for some services.
—But what else can be deduced?
—All professional services, in the case of doctors and dentists it is 30%, in this case care for minor children and the spouse is also considered. Only for those services.
—What is the taxable income for taxpayers with fifth category income, those who work in companies?
—They, who are only in the fifth category, are not required to submit a statement, and they will be able to receive a refund ex officio, as of April 12, for which they must have their Interbank Account Code (CCI) registered so that Sunat can pay them back.
—If I eat at a restaurant, I ask for the electronic ticket with my ID, does this automatically become deductible for the refund?
—Not only the expenses in restaurants, but also in tourism and professional services. When the Declaration is made in the form 709 file, it has a personalized file where there is a declaration proposal and the income, withholdings and payments made are shown; you just have to review the information and validate it.
—How is it in the case of workers who have fourth-category income?
—They are the independent workers, who must declare their income. If the income is greater than 7 UITs, they will have to pay their taxes with progressive rates. They are entitled to a 20% deduction, from there the 3 UITs for expenses for restaurants, lodging, professional services, etc. are subtracted. The tax is applied on that amount.
—What does the regularization of Income Tax mean?
—It is to present the Annual Affidavit. For example, taxpayers with third-category income make monthly payments on account and at the end of the year make regular payments discounting the payments made throughout the year.
—What are your recommendations to those who have not yet submitted their declaration?
—Do not wait for the last moment and expiration date, it can be done now. If you have a credit balance, you must register your CCI so that the Sunat pays you the money. We also have a specialized page www.rentasunat.gob.pe, where you can find all the information and file your income tax return as well as from the People App.
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