The National Superintendency of Customs and Tax Administration (Sunat) approved, through Superintendency Resolution No. 000269-2023/Sunat, the schedules for taxpayers to comply with the timely presentation of the Annual Affidavit of the Income Tax and the Financial Transactions Tax (ITF) for the taxable year 2023.
The expiration schedule will begin on March 26 and will extend until April 11, 2024according to the last digit of the taxpayer’s RUC.
Furthermore, in accordance with the provisions of Law 31940, the deadline for submitting the Income Tax Return and the ITF for individuals and micro and small businesses (mype) has been extended. who have obtained annual income up to the maximum amount of 1,700 Tax Tax Units (UIT)of the General Income Tax Regime and the MYPE Tax Regime, according to the following schedule:
In the case of natural persons, Virtual Form No. 709 will be available in Sunat Virtual (www.sunat.gob.pe) and in the People APP starting February 12, 2024, the date on which they can present their declaration, anticipating the expirations.
As every year, the personalized file will also be available with reference information on income, expenses, withholdings and payments of Income Tax and ITF, so that you can verify, complete or modify it when you submit the Annual Return.
In the case of companies, Virtual Form No. 710, simplified or complete, will be available in Sunat Virtual as of January 2, 2024.
Who is required to declare?
The 2023 Income Tax Return must be submitted by natural people that:
- They would have received fifth category income (on the payroll) and, at the same time, deduct expenses for leasing and/or subletting of properties.
- Workers who receive fourth (independent) and/or fifth category income and income from a foreign source who have a favorable balance.
- Those who have received fourth and/or fifth category income who attribute rental expenses to their spouses or cohabitants.
- Those who have a balance to pay for first, second and work income and/or income from a foreign source.
- Those who carry forward balances in favor of previous years and apply them against the tax and/or have applied said balances against payments on account for fourth category income.
In the case of the companiesthe obligation to submit the 2023 Income Tax Return is maintained for those taxpayers who have generated third category income or losses from the General Regime or the Mype Tax Regime (RMT).
They are also required to submit the declaration, persons or entities generating third category income who have carried out operations taxed with the Financial Transactions Tax (ITF) for having made the payment of more than 15% of its obligations without using cash.
For more information you can visit the entity’s specialized portal (https://renta.sunat.gob.pe/) or contact the Telephone Consultation Center at 0-801-12-100 or (01) 315-0730 on Mondays. to Friday from 8.30 am to 6.00 pm
Source: Larepublica
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