Sunat 2024 schedule: check the dates to submit the tax return

The National Superintendence of Customs and Tax Administration (Sunat) published the 2024 schedule so that citizens comply with submitting their annual sworn declaration of income tax (IR) and financial transactions tax (ITF) that corresponds to the period 2023 .

In that sense, Superintendency Resolution No. 000269-2023/Sunat establishes that the filing period covers from March 26 to April 11 of this year, according to the last digit of the RUC of each taxpayer. Let us remember that, with the increase in the value of the UIT for 2024, independent workers with income below S/3,755 per month will not be subject to making payments on account of income tax.

Check the Sunat 2024 schedule for the sworn income tax return

The deadline dates for submitting the annual sworn declaration and payment of income tax, as well as the ITF, vary according to taxpayers. In the case of natural persons, as well as micro and small businesses (mype) of the General Income Tax Regime and the MYPE Tax Regime that are included in Law No. 31940, they have the following calendar according to the last digit from the RUC:

For their part, taxpayers who are not in these categories should pay attention to the following dates:

Similarly, Natural persons will be able to access Virtual Form No. 709 from February 12, 2024 on the Sunat website and app. On this date, they will be able to anticipate the deadlines and present their sworn statements.

Who is required to declare income tax?

The following natural persons are required to submit the 2023 income tax return:

• Those who have received fifth category income (on the payroll) and, at the same time, deduct expenses for leasing or subletting properties.
• Workers who receive fourth (independent) or fifth category income and income from a foreign source who have a favorable balance.
• Those who have received fourth 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 or income from a foreign source.
• Those who carry forward balances in favor of previous years and apply them against the tax or have applied said balances against payments on account for fourth category income.

The following companies or entities are also required to submit this 2023 income tax return:

• Taxpaying companies that have generated income or losses of third category of the General Regime or the Mype Tax Regime (RMT)
• Persons or entities generating third category income that have carried out operations subject to the financial transactions tax (ITF) for having made the payment of more than 15% of their obligations without using cash.

What are the steps to request the fourth category withholding suspension?

If you want to request the suspension of fourth category withholdings through virtual means, follow these steps:

• Enter Sunat Online Operations with your SOL code and select the ‘My procedures and queries’ option.
• Locate the section ‘Other declarations and requests’, ‘I request suspension of 4th category withholdings’ (Virtual Form no. 1609).
• Next, indicate the date on which the first fourth category rental income was received and the total amount projected for the entire year.