Sunat: nearly 600,000 people will be able to present their 2023 annual income tax return

Starting this Monday, May 13, around 600,000 natural persons without a business will be able to submit their annual income tax return corresponding to the 2023 taxable year, according to the National Superintendency of Customs and Tax Administration (Sunat).

In this sense, through virtual form No. 709 available on the institutional portal of the supervisory body, Peruvians will also have the possibility of requesting the payment of the determined tax in installments or deferral, immediately after submitting the declaration.without having to go to a Sunat office.

Likewise, people who present their 2023 annual income tax return They will have personalized reference information at their disposal, updated as of April 30 of this yearof their income, payments, withholdings and expenses so that they can verify, complete or modify it when they file the annual return.

If a balance is found in favor of income tax, the taxpayer can register or update, at that same moment, the Interbank Account Code (CCI), so that Sunat deposits the refund directly into their bank account.

The final deadline schedule for filing the declaration is from May 27 to June 11, 2024according to the last digit of the RUC.

Who is required to submit the 2023 income tax return?

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