They extend the deadline to submit the annual sworn declaration and pay the income tax

With the objective that natural persons and micro and small businesses (mypes) of the general income tax regime (IR) and the tax mype regime promptly submit the annual sworn declaration and payment of the income tax (IR). respective, The Executive Branch has promulgated the law that extends the deadline to comply with these obligations until June 2024.

The measure was promoted and approved in the Congress of the Republic, since it was considered that maintaining the schedule without modifications could harm users and businesses more in a context of economic recession. The National Superintendence of Customs and Tax Administration (Sunat) will establish the form, term and conditions for compliance with the provisions of the lawwithin a maximum period of 60 calendar days.

The rule applies to natural persons and mypes of the general regime of the income tax (IR) and tax mype. It includes the companies defined in article 4 of the Single Ordered Text of the Law to Promote Productive Development and Business Growth, and the annual income of the year prior to the year of the declaration is considered for the purposes of computing the income provided for in the regulations. .

In this way, MSEs to which the definition of economic group applies, referred to in paragraph 3 of article 3 of Law 31112, which establishes prior control of business concentration operations, are excluded from its scope.

Although the measure specifies that those who do not benefit from this benefit will receive “incentives” that will be established by Sunat through a superintendency resolution, lawyer Katarzyna Dunin, specialized in tax law,warns that, according to the Constitution, “any tax benefit must be established by law”, so this declaration in the norm is not constitutional.