They will have, at most, September 30 of this year to register with the RUC. Know the criteria set by the collecting agency for new taxpayers.
Through a resolution published this Sunday in El Peruano, Sunat established the new subjects who must register in the Single Taxpayer Registry (RUC) in order to promote the expansion of the tax base.
They target those who, due to the type, quantity or value of the goods they own or the services they consume, could carry out economic activities that generate tax obligations, either due to information from third parties or information available to the tax collection agency.
Those subjects who, as of July 31, 2024, are in any of the following situations must register in the RUC by September 30 of this year at the latest:
- Owners of five or more properties whose joint value exceeds 126 UIT (S/648,900).
- Owners of shares or participations in Peruvian or foreign companies whose value, together, exceeds 100 UIT (S/515,000).
- Have made purchases of goods subject to VAT that exceed 10 UIT (S/51,500) per year.}
- They have received interest on deposits in accounts of companies in the financial system and the sum of the balances of these accounts exceeds 300 UIT (S/1 million 545,000).
Sunat is authorized to register in the RUC those who, being required to do so, do not comply with the registration within the stipulated period.
Those who carry out actions with financial and insurance entities, such as corporate loans when the amount requested exceeds 10 UIT, or contract SOAT for heavy cargo transport vehicles of categories N2 and N3, must also be registered in the RUC.
Source: Larepublica
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