The National Superintendence of Customs and Tax Administration (Sunat) has launched the taxes devolution. This process allows taxpayers to recover part of the amounts declared during the last year, based on the 2023 Income Tax Declaration. Natural persons can benefit from this refund, as long as they meet the requirements established by the Sunat.
To determine if you are a beneficiary of this refund, Sunat has enabled verification tools in its official portal. Through the DNI or SOL code, taxpayers can consult their tax information and verify if they have credit balances that can be refunded. This process facilitates access to the information necessary to carry out the corresponding procedures efficiently.
Who can access the tax refund, according to Sunat?
The tax refund considers the fourth and fifth category Service Provider. The taxpayers of quarter category are those who issue receipts for fee and perform Independent workswhile those of fifth category are employees in a dependency relationship who receive a monthly remuneration. For both groups, Sunat establishes certain criteria to access the refund.
Fourth and fifth category workers who have made advance payments for income tax, and who have also deducted expenses In items such as rentals, professional services, hotels, restaurants and contributions to EsSalud by domestic workers, they can request a refund. These expenses must be duly supported and registered in the Sunat system to be considered valid.
Sunat: how can I check if I access the tax refund?
According to official data issued by Sunat, it is contemplated that the total amount allocated for the taxes devolution For this year it is 133 million soles. Therefore, if you provide either fourth or fifth category services, you may have benefited from this official return process. It is worth mentioning that the refund is automatic, so if the user has their interbank account code updated, they should already see the refund.
On the other hand, if the taxpayer wants to know all the details about this tax return, they must enter the ex officio refund consultation platform, attached in the following link.
This is how you can update the interbank account code (CCI)
As mentioned above, to receive the tax refund, it is necessary have the Interbank Account Code (CCI) updated in the Sunat system. This code ensures that the refund is correctly made to the beneficiary’s bank account.
To update the CCI, the taxpayer must access Sunat Operations Online with their sol key. In the “My Procedures and Queries” section, you must select the “Update CCI” option. It is important to ensure that the registered account number is in national currency and that the account is active. In addition, the account holder must be the same one who makes the return request to avoid inconveniences.
Source: Larepublica
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