Sunat: the registration of more than 130,000 new taxpayers is expected

Gerardo López, head of the National Superintendency of Customs and Tax Administration (Sunat), reported that a project has been published that establishes the registration in the Single Taxpayer Registry (RUC) of natural persons with a high flow of money or who Due to the type, quantity or value of the assets owned, they must be incorporated into the registry. The ex officio registration of more than 130,000 new taxpayers is expected.

This proposal, he explained, seeks to promote the expansion of the tax base, improve compliance and fight against evasion. To do this, the assumptions must be verified as of December 31 of the corresponding year. Likewise, registration must be made until the last business day of January of the following year.

It is important to highlight that Sunat is empowered to register ex officio in the RUC those who, having to register in accordance with the provisions of this regulatory proposal, do not comply with doing so within the aforementioned period.

Who should register?

• Owners of five or more properties whose joint value does not exceed 126 UIT (S/648,900)
• Owners of shares or participations in Peruvian or foreign companies whose joint value exceeds 100 UIT (S/515,000)
• Those who have made purchases of goods subject to VAT collections that exceed 10 UIT per year.
• Those who have received interest on deposits in accounts of companies in the financial system and the sum exceeds 300 UIT (S/1 million 545,000)

On the other hand, it is also proposed that those who have carried out actions before financial and insurance entities must register with the RUC, such as requesting commercial loans whose amount exceeds 10 UIT, potentially attracting 90,000 natural persons. Likewise, the contracting of the SOAT by natural persons when it comes to heavy-duty vehicles of categories N2 and N3.