Sunat: this March 26 the schedule to submit the 2023 income tax return begins, until when?

The National Superintendence of Customs and Tax Administration (SUNAT) began the deadline schedule for the presentation of the sworn income tax return corresponding to the period 2023. This process, which begins today, Tuesday, March 26, It is a tax obligation that both companies and individuals must comply with to keep their tax commitments with the State in order.

With the aim of facilitating compliance with these obligations, Sunat has provided a series of online tools and resources that allow taxpayers to make their declarations efficiently and securely. Below, review the schedule established for this year, as well as the main provisions that taxpayers must take into account when submitting their income tax return.

Sunat 2024 schedule: what are the dates to submit the tax return?

The Sunat has established a specific schedule that determines the deadlines for the presentation of the sworn declaration of the income tax and the Financial Transactions Tax (ITF) for the period 2023. This calendar is organized based on the last digit of the RUC and varies depending on taxpayers.

In the case of companies in the General Regime and the MYPE Tax Regime (RMT) that have obtained annual income greater than 1,700 Tax Tax Units (UIT) and those taxpayers not included in the scope of Law 31940, they have the following calendar:

For their part, natural persons, in addition to micro and small businesses (mype) of the General Income Tax Regime and the MYPE Tax Regime that are included in Law 31940, have the following calendar:

It is important that taxpayers verify their deadline according to the final digit of their RUC and make their declaration within the established period to avoid fines and surcharges. This is done through virtual form No. 710, available on the Sunat web portal and in the entity’s ‘Personas’ mobile application to facilitate the process.

Finally, Sunat established that users will be able to access form No. 709, an essential document for the 2023 tax return of natural persons, from Monday, May 13, according to Superintendency Resolution 000026-2024/SUNAT.

Who must declare income tax?

The obligation to declare the 2023 income tax covers various categories of taxpayers, including both individuals and companies:

• Those who have received fifth category income (on the payroll) and, at the same time, deduct expenses for leasing or subletting of properties
• Workers who receive fourth (independent) or fifth category income and income from a foreign source who have a favorable balance
• People 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.

Likewise, the following companies or entities are required to present 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.

Sunat: why are there two schedules?

The National Superintendency of Customs and Tax Administration (Sunat) has published two schedules. The second of them became official within the framework of the scope of Law 31940, which was promulgated at the end of 2023. This rule seeks to provide an extension so that natural persons and MSEs that have obtained annual income greater than 1,700 Tax Units Tax Authorities (ITU) “punctually comply” with this requirement due to the impacts of last year’s economic recession.