The Ministry of Economy and Finance (MEF) established the new value of the Tax Tax Unit (UIT) for the year 2024 through supreme decree No. 309-2023-EF. This change is fundamental in the national tax sphere, since it is used as a reference to calculate fines, determine accounting obligations, among others.
In 2023, the ITU was S/4,950, and by 2024, it will experience an increase of 4.04%. Below, we provide you with the details of the resolution and the date of application of the new ITU value.
How much is the ITU in 2024?
The resolution issued by the MEF establishes that during the year 2024, the value of the Tax Tax Unit will be S/5,150. This amount is crucial to calculate various tax aspects.
The resolution explains that “the value of the UIT has been determined by Supreme Decree, considering the macroeconomic assumptions and in accordance with the provisions of Law No. 29158, Organic Law of the Executive Branch and in Rule XV of the Preliminary Title of the Code Tax”.
Since when does the new ITU value apply?
The new value of the ITU, set at S/5,150, will be valid from January 1, 2024 until December 31 of the same year, as explained by the National Superintendency of Customs and Tax Administration (Sunat).
How to make payments with the new ITU?
Calculating payments with the new value of the ITU, S/5,150, is a simple procedure. To obtain the total amount to pay, you only need to multiply this value by the amount of UIT required.
For example, if the payment obligation is 2 UIT, the calculation would be 2 x S/5,150, resulting in S/10,300. Sunat, in charge of managing these tax processes, must update its UIT calculator to reflect this adjustment.
Source: Larepublica
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