Sunat expands the tax base: find out who must register in the RUC and until when they have a deadline

The Superintendency of Customs and Tax Administration (Sunat) has announced the introduction of new taxpayers who will be required to pay taxes. This measure is aimed at those individuals whose goods or services consumed, whether by their type, quantity or value, suggest the possibility of carrying out economic activities that generate tax liabilities. This determination is based on information provided by third parties or in the possession of the collecting entity.

In this line, this initiative aims to guarantee greater tax collection and the strengthening of control of the Sunat on economic activities in the country. In this note you can find out more details about this new provision.

Sunat tax collection: who will be responsible for doing it?

As established in Superintendence Resolution No. 000130-2024/SUNAT, it is necessary to proceed with the registration in the Single Registry of Taxpayers (RUC) for those persons who, as of July 31, 2024, are in the following cases:

• 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).

In addition, it is important to note that those who carry out acts with financial and insurance entities must be registered in the RUC. This applies especially in cases such as obtaining corporate loans, where the amount requested exceeds the 10 ITU. Likewise, those who contract the Compulsory Traffic Accident Insurance (SOAT) for heavy load transport vehicles of categories N2 and N3 must also comply with this obligation.

Sunat: Until when will people be able to register in the RUC?

The persons mentioned in the previous points have until September 30, 2024 to register for the RUC. If you do not do so, the tax authority has the power to register them. It is important to comply with this requirement within the established deadline to avoid possible sanctions.

What is the role of Sunat?

The National Superintendence of Customs and Tax Administration (Sunat) has as its main objective the management of the national government’s taxes, 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 solvency and macroeconomic stability. It is also responsible for ensuring the correct application of the regulations that govern this matter and for combating crimes related to taxes and foreign trade, within the framework of its powers.

Additionally, Sunat is dedicated to the implementation, inspection and control of compliance with customs policy in the national territory, as well as in the area of ​​international traffic of goods, people and means of transport.