Final term. Around 600,000 people would be submitting their 2023 annual income tax return. Find out here who and until when they have a deadline to comply with this obligation.
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From today, Monday, May 27, and until next Tuesday, June 11, micro and small companies of the General Regime and the Mype Tax Regime (RMT) with annual sales that do not exceed 1,700 UIT will be able to take advantage of the expiration schedule to present its Annual Affidavit of Income Tax 2023 and the Financial Transactions Tax (ITF), Sunat reported.
According to the highest collection agency, to date more than 387,000 application submissions have been registered, but around 600,000 documents are expected.
To fulfill this obligation, You must enter virtual form No. 709, available in the Sunat People application or through the supervisory body’s page. (www.sunat.gob.pe). The reference information on income, payments, withholdings and expenses will be displayed there so that each taxpayer can validate or make the necessary modifications when submitting their return.
Along these lines, if a balance is determined in favor of the taxpayer, he or she may register or update, at that same moment, the Interbank Account Code (CCI), so that Sunat pays the refund directly to his or her bank account.
Likewise, if they have an amount to pay, taxpayers have the possibility of requesting the installment and/or deferral of their debt immediately after submitting the return.
Last digit of the RUC | Deadline |
0 | 05/27/2024 |
1 | 05/28/2024 |
2 | 05/29/2024 |
3 | 05/30/2024 |
4 | 05/31/2024 |
5 | 06/03/2024 |
6 | 06/04/2024 |
7 | 06/05/2024 |
8 | 06/06/2024 |
9 | 06/10/2024 |
Good taxpayers and non-obligated subjects | 06/11/2024 |
Sunat: 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.
Journalist from the Peruvian University of Applied Sciences (UPC) with a major in Management and Leadership. She is editor of La República in the economics section for digital and print.
Source: Larepublica

Alia is a professional author and journalist, working at 247 news agency. She writes on various topics from economy news to general interest pieces, providing readers with relevant and informative content. With years of experience, she brings a unique perspective and in-depth analysis to her work.