Discover the criteria that have been established by the Sunat for new taxpayers, as well as the deadline they have to register in the RUC.
The National Superintendence of Customs and Tax Administration (Sunat) has implemented new assumptions for registration in the Single Registry of Taxpayers (RUC). The measure focuses on identifying those who, due to the value of their properties, investments or bank balances, could be carrying out economic activities that generate tax obligations.
This initiative seeks to incorporate more taxpayers into the tax system, thus guaranteeing greater tax collection and strengthening Sunat’s control over economic activities in the country. Below, find out all the details so you can identify if you are among the new contributors.
Who must register in the RUC to generate more taxes?
According to Superintendence Resolution No. 000130-2024/SUNAT, they must register in the RUC Those who as of July 31, 2024 are in the following situations:
- Owners of five or more rural and/or urban properties, located in the country or abroad, whose total value is greater than 126 Taxable Units (UIT).
- Those who own shares or interests in companies established in the country or abroad with a total value exceeding 100 UIT are also required to register.
- Those who maintain a balance greater than 300 UIT in an account opened in companies of the financial system, or who have several accounts whose sum of balances exceeds 300 UIT, must register in the RUC.
- This measure includes natural persons who during the year have made purchases of goods subject to the General Sales Tax (IGV) collection regime that exceed 10 UIT, according to Law No. 29173.
Sunat: until when can they do it?
The resolution establishes clear deadlines for registration. Natural persons and undivided estates must register in the RUC by the last business day of January of the following year.
The aforementioned resolution clarifies that Sunat has the authority to register in the RUC those who, being obliged to register according to the new established criteria, do not do so within the stipulated period.
The resolution states that these people must also register in the RUC.
The resolution also extends the obligation to register in the RUC to those who carry out specific acts before financial and insurance entities. This includes the request for commercial credits whose amount exceeds 10 UIT and the contracting of the Mandatory Traffic Accident Insurance (SOAT) for heavy-duty vehicles of categories N2 and N3.
SUNAT has established that these actions require registration in the RUC, thus ensuring that these taxpayers are duly registered and comply with their tax obligations. This measure seeks not only to increase tax collection and ensure that all potential taxpayers are duly registered.
What is Sunat?
The National Superintendence of Customs and Tax Administration (Sunat) is a government entity in Peru responsible for tax and customs administration. Its main function is the collection of taxes and customs duties, as well as the control of compliance with tax obligations by taxpayers.
Source: Larepublica
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