2024 tax refund at Sunat: find out what to do to process the payment, update your CCI and more

Attention! Every year, the National Superintendence of Customs and Tax Administration (Sunat) carries out the tax refund process, which is customized for each taxpayer. These funds will be returned to citizens who pay taxes in the fourth or fifth categories and who have also requested the electronic receipt when making purchases in establishments within the national territory.

As specified Sunatthere are more than 300,000 workers who have managed to register their corresponding CCI so that their money is returned to them, therefore, in this note you can find out more details. Take note!

Sunat tax evolution: what is it about?

The tax refund or ex officio refund is carried out because workers have made deductible expenses in hotels and restaurants, requesting electronic sales receipts and identifying themselves with their DNI. In addition, EsSalud contributions from domestic workers, payments for leasing or subleasing real estate, and expenses for professional services supported by electronic fee receipts are considered. It is important to note that these refund processes are carried out to ensure transparency and compliance with the corresponding tax regulations.

In this sense, it is essential that workers keep the information up to date. Interbank Account Code (CCI) so that you can receive the money in your corresponding account.

Sunat 2024: how to update the CCI?

• Go to the official Sunat website, click here.
• Then head to the blue shaded option ‘Online Trading (SOL).
• Another tab will open, look for the option ‘My procedures and queries’.
• A box will open so you can log in with your RUC, username and password.

The CCI must be in national currency and be in the name of the holder who is carrying out the process; likewise, the bank account cannot be a CTS account.

Sunat implements new subjects for the tax base: who are they?

In order to broaden the tax base, Sunat has provided a list of those who must register in the Single Taxpayers Registry (RUC) these are:

• Owners of five or more properties whose combined value exceeds 126 UIT (S/648,900).
• Owners of shares or interests in Peruvian or foreign companies whose value, in total, exceeds 100 UIT (S/515,000).
• Have made purchases of goods subject to VAT that exceed 10 UIT (S/51,500) per year.}
• 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).

Those people who comply with these provisions must register in the RUC with a maximum date of September 30, 2024.

What is the objective of Sunat?

The main objective of the National Superintendency of Customs and Tax Administration (SUNAT) is to manage the taxes of the national government, as well as the tax and non-tax concepts that are entrusted to it by law or by virtue of inter-institutional agreements, in order to provide the necessary resources to guarantee fiscal soundness and macroeconomic stability. It is also responsible for ensuring the correct application of the regulations that govern this matter and for combating tax and customs crimes within the framework of its powers.