Natural and legal persons have until next Tuesday, April 11, to make the 2022 annual income statement. As of March 31, the date of the last official report, around 810,000 taxpayers have already complied with this tax obligation, according to Sunat. According to the official schedule, the maturities began on March 24 with those that have the RUC ending in 0.
Today taxpayers with a final digit of 7 declare and tomorrow those with 8 as the last number. During the long weekend for Easter, the platform to make the declaration will not be enabled (see infographic). The previous schedule does not apply to the areas declared in emergency as a result of the heavy rains that are still continuing in the interior of the country. In this case, a three-month extension was established.
In this way, the maturities begin on June 15 with the final digit 0 and will extend until the 23rd of the same month, the day on which good taxpayers and subjects not obliged to register with the RUC will declare.
Profits are paid within a maximum period of 30 days after the company files the annual Income Tax affidavit. Photo: Andean
How to present the annual declaration?
This information is presented through 100% virtual forms that Sunat enabled through the People APP and its website. Companies are responsible for the virtual form #710and to natural persons the virtual form No. 709, which is used to declare first category income (rentals), second category income and income from work and/or foreign source, according to Alberto Vizcarra, head of the Accounting School of the César Vallejo University.
Who must declare?
The taxpayers who are obliged to comply with this tax commitment are those who in 2022 would have obtained third-category income or losses and have been found to be affected by the general regime and/or the MYPE Tax regime, says Guillermo Hidalgo, EY Tax Partner. Peru. Taxpayers who have carried out operations taxed with the ITF (Financial Transactions Tax) for having made the payment of more than 15% of their obligations without using cash or means of payment are also included.
Are there sanctions?
In case taxpayers do not comply with submitting the Annual Income Tax Return, they will be subject to a fine equivalent to 1 ITU (S/4,950). “In case there are taxes to be paid, the corresponding interest will be applied until the regularization date,” adds Hidalgo.
What are the fourth category income?
They are those received by independent workers who issue receipts for fees. Although 8% is withheld each time they pay during the year, this is not the final collection of the annual income tax, but only an advance. At the time of filing your return, you can determine how much you have to pay. Rates can go up to 30%.
Schedule and extension to declare income 2022. Photo: La República. Source: Sunat
Source: Larepublica
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